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本文针对现行地勘单位承包经营出现的＂虚盈实亏＂、＂超前分配＂以及形成大量＂潜亏＂引起的国有资产流失问题，从两种会计＂记帐制度＂存在的问题进行剖析，认为现行的＂权责发生制＂＂收付实现制＂两种会计核算基础都存在着使承包单位形成＂虚盈实亏＂、＂超前分配＂以及形成大量＂潜亏＂等不良行为合法化的内在因素，按现行的会计记帐制度计算的财务成果不能作为考核承包单位经营业绩的依据，应实行核算考核相分离的＂权责实现双重考核制度＂。
This paper analyzes the existing problems of the two accounting “accounting systems” in view of the problems of “virginity and actual loss”, “advance distribution” and the loss of state-owned assets caused by the formation of a large number of “potential losses” in the contracting operations of current geological exploration units. The current two types of accounting basis, the “acceptance and accrual system” and the “receiving system for payment and payment”, all have the inherent effect of legitimizing the unfairness of unfair behaviors, such as the formation of “inflated actual losses”, “advanced distribution”, and the formation of a large number of “potential losses”. Factors, the financial results calculated according to the current accounting system cannot be used as the basis for assessing the performance of the contracting unit, and the “double evaluation system of powers and responsibilities should be implemented” that separates the accounting assessment.