摘要
本文对地勘单位内部划小核算单位的意义、办法、原则、核算形式,以及分级核算和地质工作会计工作的配套改革等问题,从理论上、方法上作了比较系统地论述,并提出了个人见解。
The essay elaborates the significance of dividing up the accounting work of geological and prospecting units as a whole into sections of different levels and discusses the principles and measures for such a move. The author also puts forward his views on co-ordinated reforms in geological accoun-ting as well as the forms and ways of making accounting at different levels.
