内部会计控制制度是管理现代化的必然产物,是现代企业财务管理制度的重要组成部分和企业健康持续发展的重要保证,是企业内部控制的核心,是企业成功不可或缺的要素。各企业应建立切合实际、符合本企业实际情况的各项内部控制制度,以保证实现企业目标的最大化。地勘单位改革是国有地勘单位成立五十年来最重大的变革.它是一项高难 Internal accounting control system is the inevitable product of the management of modernization, an important part of the modern enterprise financial management system and an important guarantee for the healthy and sustainable development of the enterprise. It is the core of the internal control of an enterprise and an indispensable element of the enterprise’s success. All enterprises shall establish all kinds of internal control systems that are practical and in line with the actual conditions of the enterprise so as to ensure the maximization of the goals of the enterprise. Reform of Geological Prospecting Units is the Most Significant Change in State-owned Geological Prospecting Units in the Past 50 Years