摘要
搞好地质调查项目会计核算是承担地质调查单位管理工作的重要组成部分。在实际工作中,各地质调查承担单位应根据会计工作组织形式的基本内容和原则,选择适合本单位的会计工作组织形式。实体型省级地调院宜采用独立核算;半实体型省级地质调查院应区别情况选择独立或非独立核算形式;省级地质调查院对非隶属关系的地调所宜采用报账制或委托业务方式进行管理;临时组建的单个地质调查项目组以报账制形式为宜,方式上可在本院本级进行核算或委托院属地质调查所(队)核算。承担地质调查工作的行业地勘单位,可参考省级地质调查院,选择适合本单位的会计工作组织形式。内部组织形式单一的其他地质调查项目承担单位,宜以实行非独立核算的形式为主。
The paper argues that different geological survey units should select proper organizational form of accounting. It points out that economical-entity-based provincial Geological Survey should adopt independent accounting; semi-economical-entity provincial Geological Survey should distinguish among differing cases and choose an independent or non-independent accounting forms; provincial Geological Survey should manage the non-affiliation geological survey institute by applying for reimbursement or the method of commission business; temporary formation of a single geological survey project group had better apply for reimbursement; the industrial geological prospecting unit which undertakes geological survey work can refer to the provincial Geological Survey and choose the organizational form of accounting which is suitable for the unit; the other units, with single internal organization form, and taking the geological survey projects, should take non-independent accounting form as the dominant factor.
出处
《中国国土资源经济》
2009年第8期43-45,共3页
Natural Resource Economics of China
关键词
地质调查
会计工作
组织形式
Geological Survey
accounting
organizational forms
