论文部分内容阅读
地勘单位在企事业改革过程中既保持了事业单位的性质,又参照着企业的管理模式,地勘单位一边完成着国家的指令性项目,又在社会市场上承担着各类商业性地质项目。随着地勘单位经济性质的复杂化,用地勘单位会计制度核算所有经济业务已经不适合发展需要,新的经济模式、新的体制都对地勘单位的财务管理工作提出了新的要求。本文从转变财务管理观念、加强会计核算、全面预算管理、强化财务风险控制几方面探讨了地勘单位如何加强改制过程中的财务管理工作。
Geological exploration units in the reform of enterprises and institutions not only maintain the nature of the institutions, but also with reference to the management of enterprises, geological exploration units while completing the country’s mandatory projects, but also in the social market to undertake all kinds of commercial geological projects . With the complication of the economic nature of geological prospecting units, accounting for all economic activities is not suitable for development needs with the accounting system of geological prospecting units. The new economic model and new system all set new requirements on the financial management of geological exploration units. This article discusses how to strengthen the financial management in the process of restructuring by the geological exploration units from the aspects of changing the concept of financial management, strengthening accounting, comprehensive budget management and strengthening the control of financial risks.