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自1996年财政部发布的《地质勘查单位会计制度》(下称《地勘单位会计制度》)实施以来,地质勘查行业的会计环境发生了非常大的变化:地质勘查行业行政管理体制实行了属地化管理,预算约束对资金管理有了更高的要求;公益性与商业性勘查分体运行机制已经形成;外部矿业权交易市场基本建立,融资方式呈现出多元化格局;我国企业会计准则已与国际财务报告准则实现了实质性趋同;实施了统一的事业单位会计准则和会计制度。那么,面对这些变化,
Since 1996, the Ministry of Finance promulgated the “geological survey unit accounting system” (hereinafter referred to as “geological survey unit accounting system”) since the accounting environment for geological prospecting industry has undergone great changes: geological exploration industry administrative system has been territorial Management and budget constraint have higher requirements for fund management; the operation mechanism of public welfare and commercial exploration has been formed; the external mining rights trading market has basically been established and the financing mode has diversified pattern; IFRS achieved substantive convergence; the implementation of a unified accounting standards and accounting institutions. Well, in the face of these changes,