对地勘单位实行财务集中核算的思考

Ideas about Implementing a Concentrated Financial Account in the Geological and Prospecting Units

地勘单位资金投向的多元化和多种经营实体的增加 ,造成财务核算的分散化、资金管理失控等诸种问题 ,针对这些问题 ,文章提出要在地勘单位实行财务集中核算 ,即在不影响经营实体正当经营的前提下 ,将财务管理权集中在地勘单位统一行施。本文分别就地勘单位财务集中核算制的内容和作用及其存在的难点问题进行了分析、论述 。

The Geological and Prospecting Units pursue a diversified economy and involve many subsidiary business units. This leads to decentralized finance accounting and unorganized financial management with other problems. In view of these problems the author considers that a concentrated financial account should be implemented in the Geological and Prospecting Units. Financial management rights must be concentrated in the Geological and Prospecting Units, but this does not mean that the Geological and Prospecting Units can interfere with the management of the subsidiary business units. The paper discusses the content and role of a concentrated financial account and the difficulties in implementing it in the Geological and Prospecting Units and puts forward four proposals for improving the concentrated financial account.