工勘单位实行“收付实现制”存在的问题及对策

The Issues of Receipt and Payment System in Project Prospecting Units and the Measures to Them

针对实行“收付实现制”的工勘单位的财务不能全面、正确地反映报告期内所属公司的实际经营状况等问题,提出了配备专业会计;增加相应的会计科目和明细科目;按“权责发生制”的核算方法计算收入和成本;建立定期对账、核查制度等对策。

As to the incorrectness and incompleteness of financial reporting of business situation in project prospecting units, the paper puts forward that the professional accountants should be employed, and the corresponding and minute accounting headings should be added. Moreover, the benefits and costs should be calculated based on the calculation of Rights and Duties,and the regular check and verification systems should be established.