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从历史上看,地质勘探单位是在早先的计划经济时代建立起来的,其所实行的财务管理不同于其他行业;在归地方管理后,地质勘探单位的拨款是由地方财政部门完成的,其年终决算上报地方财政部门,因此可见其实行的是事业单位管理体制。但是,由于受历史沿革等因素的影响,地勘事业单位一直执行的是地质勘探会计制度;另外,由于近年来受市场化趋势的影响,地勘单位的经营机制、产业结构也发生了根本变化,因此对其财务管理也提出了更高的要求。本文从实际出发,对地勘事业单位的财务管理现状进行了深入的探讨,并据此提出了一些相应的改进策略,以供大家借鉴或参考。
Historically, geophysical units have been established during the earlier era of planned economy and have been subject to different financial management than other industries. After being managed by the local authorities, the funding of the geological exploration unit was completed by the local finance department. Final accounts submitted to the local financial department at the end of the year, so we can see that it is the institution management system. However, due to the influence of historical evolution and other factors, geological prospecting units have been implementing the geological exploration accounting system. In addition, due to the influence of market-oriented trend in recent years, fundamental changes have taken place in the operating mechanism and industrial structure of geological exploration units , So its financial management also put forward higher requirements. Based on the actual situation, this article has carried on the thorough discussion to the current situation of the financial management of the geological prospecting institution, and put forward some corresponding improvement tactics accordingly, for our reference or reference.