论地勘单位潜亏的成因及对策

On The Causes and Countermeasures Concerning Potential Ability or Energy in Geological Exploration Units

造成地勘单位潜亏的原因主要有:(1)单位领导的短期行为;(2)考核指标缺乏全面性和科学性;(3)经营意识薄弱,草率签定合同;(4)核算方法不灵活,盲目实行权责发生制;(5)单位内部管理制度不健全,财务管理薄弱,企管人员素质低下;(6)上级单位审计监督不力。减少或遏制地勘单位潜亏现象应从加强内部控制、提高经营意识、加强财务管理等方面入手;同时,上级主管部门也要完善考核机制,使地勘单位轻装上阵。

The paper discusses the reasons behind the potential ability or energy of geological prospecting units lie in the fact:short-term conduct of the officials,without scientific and all-round assessment criteria,signing a contract in a brash way without strong sense of business,blindly carrying out accrual-basis accounting without a flexible accounting method,unsound internal management system,weak financial management,business management personnel with low quality,ineffective audit and supervision of the higher authorities.On the above-mentioned problems,the paper expresses some proposals required for improving this situation.