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在传统的计划经济体制下,地勘单位主要是通过国家财政投入资金来承担国家地质项目工作,投资主体是国家,投资收益与成果归属国家。换而言之,地勘单位只需根据国家地质项目的计划和要求完成即可,无须对承接项目的效益承担责任。随着我国市场经济的逐步建立与完善,地质队伍不断壮大和发展,地勘单位由单一承担国家地质项目工作转为同时开展社会性的地质工作,产业范围也先后扩展至工勘业、地理信息业、制造业、商贸业及宾馆餐饮业等行业,并具有了一定的规模。因此,加强地勘单位财务风险管理十分必要。由于地勘单位经济业务有其自身特点,其所面临的财务风险除具有一般企业的财务风险特征外,也具有一定的特殊性,因而,必须结合自身实际加强财务管理。
Under the traditional planned economic system, the geological exploration unit mainly undertakes the work of national geological projects through the state financial investment, with the main investors being the state, the return on investment and the country to which the achievements are made. In other words, the geological exploration unit can only do so according to the plans and requirements of the national geological project without any responsibility for the benefit of the project undertaken. With the gradual establishment and improvement of the market economy in our country, the geological team has been continuously expanded and developed. Geological and geological exploration units are transformed from undertaking single national geological project work to carrying out social geological work at the same time. The industrial scope has also been extended to the field of industry and research, geographical information Industry, manufacturing, commerce and trade and hotels and restaurants and other industries, and has a certain scale. Therefore, it is very necessary to strengthen the financial risk management of geological exploration units. As the economic business of geological prospecting units has its own characteristics, the financial risks faced by the geological prospecting units also have some particularities in addition to the financial risk characteristics of the general enterprises. Therefore, the financial management must be strengthened in light of the actual situation.