摘要
《地质勘查单位会计制度》自1996年施行以来未作修改,随着地质工作管理体制、财政预算管理体制、地勘单位性质和内部结构、会计法律制度环境均发生了较大变化,改革现行地勘单位会计制度已非常必要。建议对企业化经营的地勘单位,应按照《企业会计准则》和《企业会计制度》的要求实行资本金制度,建立资产减值准备、调整会计报表体系、增减相关会计科目,同时建议废除"四三三"节余与收益分配政策。
Since 1996,'Accounting System of Geological Prospecting Units' has not been modified.With the change of geological work management system,budget management system,the nature and internal structure of geological exploration units,and legal system environment of accounting,it is necessary for us to reform the current accounting system of geological prospecting units.Therefore,This paper proposes that geological prospecting units which is running as an enterprise should implement the system of capital funds in accordance with 'Accounting Standards for Business Enterprises' and 'the Accounting System of the Enterprises';establish asset impairment,adjust accounting statements system,change accounting items,abolish the policy of saving and income distribution according to the proportion of 4:3:3.
出处
《中国国土资源经济》
2012年第1期48-49,53,共3页
Natural Resource Economics of China
关键词
地勘单位
会计制度
改革
建议
geological prospecting units
accounting system
reform
suggestions
