目前,勘察设计单位已经完成了由国家全额拨款的事业单位向企业转变的过程,并已按照建立现代企业制度的要求改革和完善各项管理体制,按照《两则》的要求进行财务管理和会计核算。勘察设计企业为了能按照权责发生制原则正确核算经营成果,我认为还应作好以下几方面的工作: 一、建立合同台帐管理制度。勘察设计院在与委托方签合同之后,计划经营部门应及时将合同送交财务部门,由财务部门按合同项目的名称、合同签定日期、设计进度、取费金额、付费办法、设计完成日期等内容一一登 At present, the investigation and design institute has completed the process of changing from a fully funded state-owned institution to an enterprise and has reformed and perfected various management systems according to the requirements of establishing a modern enterprise system and conducted financial management in accordance with the requirements of the “two” Accounting. Survey and design enterprises in accordance with the principle of accrual basis for the correct accounting of operating results, I think it should also do the following aspects: First, the establishment of contract accounting management system. Investigation and Design Institute signed a contract with the commission, the planning department should promptly submit the contract to the financial sector by the finance department according to the name of the contract, the contract signing date, design progress, the amount of fees, payment methods, design completion date And so on one by one board