我市实行行政事业单位会计集中核算已经有好几年了,所谓会计集中核算,是指将行政事业单位会计纳入政府专门机构(以下简称“国库支付中心”)进行集中核算,被审计单位的资金使用权和管理权相分离。作为一名审计工作者,从审计的角度来看,自从实行会计集中核算以来,对审计工作有一 Accounting for centralized accounting has been carried out for several years in our city. The so-called centralized accounting of accounting refers to the centralized accounting of administrative units’ accounting into the specialized agencies of the government (hereinafter referred to as “the state treasury payment center”), and the use of the funds of the audited units Separation of power and management. As an auditor, from the audit point of view, since the implementation of accounting centralized accounting, audit work has a