本文叙述随着我国经济体制改革大潮，勘察设计单位由“事业”转轨为“企业”，财会人员必须更新现念，适应改革，提高经营管理责任感，充分发挥会计管理职能，积极参与经营开拓、成本管理、资金运用和利益分两己决策，解决目前经营管理中存在的重开拓轻管理的弊端。 This paper describes that with the tide of economic restructuring in our country, the survey and design units are transformed from “business ” to “enterprise ”, accounting personnel must update their ideas, adapt to the reform, improve their sense of responsibility in operation and management, give full play to their accounting management functions and actively participate Management development, cost management, capital utilization and benefits are divided into two independent decision-making to solve the current management and management of the drawbacks of re-opening up light management.