摘要
本文认为,为适应社会主义商品经济发展的需求,进一步加快地勘工作体制改革步伐,实现“三化”目标,地质勘查业的财务管理应向工业企业靠近,对现行地质勘查成本管理与核算办法进行改革。并就地质勘查成本开支范围等问题提出了设想。
To cope with the development of the socialist marketeconomy and to quicken the pace of geological restructuring with a viewto attain the 'three goals', i.e., enterprization of the geological pros-pecting units, commercialization of geological results and socialization ofgeological work, the authors deem there should be a change in the presentway of financial management and accouting system of geological explor-ation costs and to make it similar to that exercised for industrial enter-prises. Some relevant proposals, including the scope of expenditures andothers are put forward.
