地勘会计制度历史回顾与今后修订取向建议——兼议“戴事业帽子,走企业路子”的会计模式

Historical Review of Accounting System of Geological Prospecting Units and the Proposed Approach for Future Revisions——And Discussion on the Accounting Model of "Making Public Institutions Operate like an Enterprise"

鉴于现行《地质勘查单位会计制度》久未修改,面临诸多挑战,需要采取什么样的会计模式构建新地勘会计制度,亟待寻求合理取向。通过对地勘会计制度的历史回顾,从中吸取可借鉴的特点,并从财政部近期发布的《医院会计制度》(属事业单位)中得到一定启示。认为地勘单位从历史和现实考量,"戴事业帽子,走企业路子"的模式切合地勘单位实际,应是地勘会计制度修订的选取方向,并提出修订地勘会计制度的基本框架的建议。

Based on the experiences that draw from the historical review on accounting system of geological prospecting units,as well as some enlightenment gained from 'Hospital Accounting System' recently released by Ministry of Finance,this paper considers that the model of 'making public institutions operate like an enterprise' suits the actual condition of geological prospecting units;and this model is the select direction for future revision of geological survey accounting system.This paper also offers the basic framework for revising the accounting system.