摘要
本文剖析了目前地勘单位多种经营会计核算中存在的“虚盈实亏”现象及其根源和危害,并就如何消除危害提出了意见。主张:更新观念,提高认识;理顺财务管理体制;建立一套核算制度,提高会计人员素质,以及修改目前多种经营人员补助费等。
The author makes an analysis of the phenomenon of 'apparent gain but actual loss' presently existed in geological and prospecting units in their multi-business accounting, as well as its roots and perniciousness. Suggestions to eliminate it are put forward, advocating renewing old concepts, rationalizing financial management system, establishing a set of accounting systems, enhancing the accountants’quality and adjusting the current allowance scales for workers and staff engaged in multi-business.
