摘要目前在我国所有行政事业单位实行的基础财会制度有两种，即“”“”会计集中核算制度和国库集中核算制度这两种制度各有所长又各有不足，其中的会计集中核算制度可以有效地对行政事业单位财政支出实行统一管理，对党风康政建设起到了非常重要的推动作用。会计集中核算制度作为行政事业单位会计管理体制改革中出现的新生事物，在预防和治理我国行政事业单位会计核算制度中隐藏的腐败和单位会计标准行为规范的问题上有着指引的作用，为避免中国行政机构深陷企业金融行为，增强自我调控能力和对国内市场的宏观调控能力有着重要意义。经过长期实践长，会计集中核算制度在我国各个阶层的行政事业单位对于预防腐败、贪污等问题财务问题取得了显著成效，发挥了重要作用。然而，在不同阶层的行政事业单位具体的实践过程中，会计集中核算制度也或多或少的暴露了一些潜在问题。对此，本文通过阐述基层行政事业单位的会计集中核算存在的优点、缺点及其重要意义，重点就目前尚未解决的问题以及如何加强和完善中国政府部门的会计核算措施，以基层行政事业单位为侧重点简要探析。关键词：会计集中核算制度，行政事业单位，政策建议DiscussiononbasicleveladministrativeinstitutionsoftheaccountingconcentrationaccountingABSTRACTPresentinalladministrativeunitsofourcountryimplementsbasicaccountingsystemhastwokinds,namely"thecentralizedaccountingsystem"and"thestatetreasurycentralizedaccountingsystem"thetwosystemshavetheirownadvantagesandhaveinadequate,thecentralizedaccountingsystemcaneffectivelyimplementtheunifiedmanagementoftheadministrativeunitoffiscalexpenditure,onthepartyconductandcleangovernmentconstructionplaysaveryimportantroleinpromoting.Newthingsemergeasthecentralizedaccountingsystemreformofadministrativeinstitutionaccountingmanagementsystem,hasaguideroleinthepreventionandgovernanceofcorruptionandthehiddenunitsintheadministrativeinstitutionsaccountingsystemintheaccountingstandardsofbehaviorproblems,inordertoavoidincorporatefinancebehavioroftheadministrativeorganizationinChina,isofgreatsignificancetoenhanceselfcontrolabilityandonthedomesticmarketmacro-controlability.Afteralongpracticeoflong,centralizedaccountingsysteminadministrativeinstitutionsofeachclassinourcountryhasachievedremarkableresultsfortheproblemofpreventingcorruption,corruptionandotherfinancialproblems,hasplayedanimportantrolein.However,inthepracticeprocessofadministrativeunitsofdifferentclassspecific,centralizedaccountingsystemalsomoreorlessexposedsomepotentialproblems.Therefore,thispaperexpoundsbasicexistencethroughtheadministrativeinstitutionsoftheaccountingconcentrationaccountingadvantagesanddisadvantages,andthevitalsignificance,thefocushasyettosolveproblemsandhowtostrengthenandperfecttheChinesegovernmentaccountingmeasurestothegrassrootsadministrativeinstitutionstofocusbrieflyontheside.KEYWORDS：Centralizedaccountingsystem，Theadministrativeinstitutions，Suggestions目录1绪论.............................................................11.1课题研究背景................................................................................................11.2课题研究的意义............................................................................................11.3国内外研究现状............................................................................................11.3.1国内的研究现状...................................................................................11.3.2国外的研究现状...................................................................................21.4课题的研究方法和主要内容................
