试论会计集中核算制度

我国目前财政体制改革主要集中于支出管理的改革，各地都大胆创新采用各种具体改革方式，会计集中核算制度正是在配合支出管理改革和加强财政监督的过程中地方采用的一种创新模式。本将具体探讨制度的优势与存在的问题，并提出一些具体建议。

Discussion on Accounting Concentrate Control System

The fiscal reforms mainly focus on the recondition of the public expenditure administration. To reform successfully, a lot of local governments try to carry on some specific and viable policies. The accounting concentrate control system is one of them, which is used to solve and reconcile some practice problems in the reform and improving fiscal supervision. This text will at first discuss advantages and disadvantages of the policy, then render some personal opinions on it.