摘要
为了贯彻实施财政部最近颁布的《地质勘查单位财务制度》和《地质勘查单位会计制度》,做好新旧制度的衔接工作,文章作者对地勘财务、会计制度改革的重要性;改革的主要依据、指导原则;新制度的突出特点等方面进行了比较详细的阐述,并提出了当前贯彻执行新制度应抓紧做好的几项工作。
In order to implement <Financial System for Geological Prospecting Units>and <Accounting System for Geological Prospecting Units> recently promulgated by Financial Ministry and well conduct the transit work between the old system and new system,the author of this paper describes,in detail,the importance of re formation of financial system and accounting system for the geological prospecting units, the basis and instructive principle for the reformation as well as the major features of the new system.At the same time the author also points out the works which should be well performed during current implementation of new system.
出处
《中国地质矿产经济》
1996年第6期1-6,共6页
China Geology & Mining Economics