对修订地勘单位会计制度的思考

Thought on Revising the Accounting System of Geological Prospecting Units

地勘经济是独立的行业经济 ,目前地勘行业面临着与市场经济接轨、属地化管理、公益性和商业性地质工作分制运行的现实。因此 ,修订地勘单位会计制度工作必然要列入议事日程。文章分析了地勘单位财务会计工作现状 ,对地勘单位会计制度的去向进行了思考 ,提出了修订地勘会计制度的四点建议。主张尽快出台并实施适应市场经济体制的地质勘查会计制度 。

At present, the geological prospecting industry is facing the following: transition to the market economy, located management, and the separately running of public and commercial geological work. So, revising the accounting system of geological prospecting units must be placed on the agenda. Based on analysis of the current situation, the paper offers some proposals with regard to revising the present system. Attention is given to formulating a geological prospecting accounting system, which is suited to the market economic system, and to normalizing geological prospecting accounting behavior.