本文指出了地勘单位目前在国外工程施工中材料的管理与核算工作方面存在的问题,分析了问题存在的原因,提出了解决问题的几点建议,即在提高对材料管理与核算工作重要性认识的同时建立健全相应的规章制度和操作流程,并加强仓库保管员和材料核算员之间配合与制约,在材料核算员和财务会计之间、仓库和财务两部门之间增进对材料信息的传递与沟通,除此之外,还要做好领用材料的使用、退库及工程结转工作。 This paper points out the problems existing in the management and accounting of the materials in the overseas engineering construction of the geological prospecting units, analyzes the reasons for the existence of the problems and puts forward some suggestions on how to solve the problems. That is to say, in improving the importance of materials management and accounting At the same time, establish and improve the corresponding rules and regulations and operational processes, and strengthen the cooperation between warehouse keeper and material accountants and constraints, between material auditors and financial accounting, between the two departments to enhance the warehouse and financial information on the information Transfer and communication, in addition, but also do a good job using the material, the library and work carried forward.