1. Problems in the accounting of geological exploration units (1) The nature of geological exploration units has changed. The "Accounting System for Geological Exploration Units" was promulgated to adapt to the development and changes of enterprises. At the time when it was formulated, the funds for geological exploration units were small.

, the accounting system is also relatively simple.

At that time, the allocation of funds only required the use of the "central budget allocation and geological survey work allocation" subjects, and the use of funds for geological survey units only required two subjects to meet the accounting requirements.

After the local exploration unit was managed on a local basis, its business attributes became more intense, its allocation of geological exploration fees also increased significantly, and its nature also underwent different changes.

In addition to funds for retirees, public funds, funds for in-service personnel, housing provident funds, medical insurance and other expenses have also been increased.

When expenses are incurred, there is no appropriate accounting account in the current system for accounting.

Therefore, geological survey units have encountered new and different challenges.

(2) The system cannot adapt to the current requirements. The "Accounting System for Geological Exploration Units" has not sought changes since its promulgation, but the geological exploration industry is constantly changing.

For example: the system allows geological survey units to bear the savings from address survey work within the national budget, which can be allocated to the geological survey public welfare fund and geological survey development fund and wages payable in the ratio of 4:3:3. In the current actual work budget

Any savings from the internal site survey work must be returned to the fiscal ownership.

In addition, new businesses emerging from exploration units include mining rights and prospecting rights, but geological exploration units have not proposed accounting methods for these businesses.

Therefore, the "Accounting System for Geological Exploration Units" has not kept pace with the development of the modern era, which has obviously become an obstacle to corporate accounting.

2. Accounting methods for geological exploration units under the new situation (1) In the process of positioning geological exploration units, the local economic development situation and local government departments need to be positioned according to the management situation.

For the current development of geological institutions in my country, the main source of funds is financial allocation.

When the state allocates funds, it takes the future development of geological units as the main way. This is based on the financial management personnel of the public institutions to budget the actual issuance of the units. Only reasonable and scientific use of financial allocations is

Assure.

In order to promote the good development of geological exploration units, the Ministry of Finance has formulated the "Financial System for Geological Institutions" in accordance with relevant regulations and the "General Financial Rules for Public Institutions" and combined with the actual situation of my country's social and economic development. It serves as a reliable management basis in the operation management process.

In the process of operation and management, the "Financial System for Geological Institutions" mainly targets geological exploration units at different levels, so that it can standardize the accounting and financial management of geological exploration units during the development and operation process, and prevent misappropriation,

To prevent the occurrence of bad phenomena such as embezzlement and corruption, state-owned assets should be used rationally and scientifically.

In this system, detailed provisions are made for each financial management work of geological work institutions, including superior subsidy income, financial subsidy income, business operating income and subsidy income.

Therefore, this requires the personnel responsible for financial management of the geological unit to manage it reasonably and scientifically, so that every fund can correctly exert great efficiency.

In addition, the system also provides detailed provisions on the scope of use of geological survey units.

In the process of daily development and management, corresponding corporate financial management systems are implemented for the unit's own self-profit and loss, financial accounting, and various business operations. These regulations are within the overall scope of accounting.

At present, in response to the rapid development of my country's economy and society, the existing "Financial System for Geological Institutions" can no longer fully meet the accounting system of geological exploration units.

Therefore, relevant units and departments should start from the actual situation of the enterprise unit, link the economic development with the management situation of the unit, and make improvements under the original conditions of the system.

It points out a clear development direction for the accounting and financial management of geological exploration units.

(2) A scientific accounting management mechanism can promote the level and ability of financial management of geological exploration units and enable the units to steadily improve.

In the accounting processing work of geological survey units, accountants in each department must clarify their own tasks, establish a sense of collaboration and responsibility, and strengthen the overall awareness, and integrate the unit's financial management work into financial and economic management activities.

The accounting information of geological exploration units cannot be managed solely by the financial department of the enterprise. Auditing, taxation and supervision departments at all levels must cooperate and interact to implement accounting information and resource sharing.

At the same time, each financial department must actively mobilize the initiative of its subsidiaries and financial management departments to implement accounting systems and financial information management, conscientiously practice and explore income analysis and investment analysis in accounting information management, and effectively promote geological exploration units

Accounting and financial management level and ability.

3. In short, with the rapid development of geological prospecting units and my country's social economy, and due to the influence of various factors, the "Financial System for Geological Institutions" can no longer satisfy the current financial management of geological prospecting units. It not only restricts the financial management of geological prospecting units in my country. The development and progress also affects the daily development of geological exploration units.