会计集中核算制度是指通过成立会计集中核算机构,在核算单位资金所有权、使用权、财务自主权不变的前提下,取消行政事业单位的银行账户,由会计核算中心统一开设单一账户,统一办理资金结算、会计核算和会计监督,是融会计核算、监督、服务于一体的一种特殊的会计核算形式。
实行会计集中核算制度是建立和完善我国公共财政体系的一项重要措施。
Carrying out the system of accountant's centralist accounting is important measure to refrom and improve on the public financial systems in China.
会计集中核算制和国库集中支付制两种制度具有关联性和互补性。
The centralized accounting system and the centralized state treasury payment system are related to each other and both are complement to each other.
实行国库集中收付制度，客观上需要有对财政资金收付过程进行核算、反映、监督的完善的预算会计制度。
To have treasury consolidated receipts and payments system requires a perfect budget accounting system which can check, reflect and supervise the whole course of treasury funds' receiving and paying.
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