地质调查项目预算与财务管理问题及对策——基于行业地勘单位实际需要

摘要

财务会计制度(准则)是一个国家基本经济制度的重要组成部分.从我国行业地勘单位实践及业务需要的角度,地质调查项目预算与财务管理存在的问题主要是主管部门规定地调项目经费预算与实际支出应当一致,不允许出现节余,这就相当于用项目决算代替项目结算,而地勘单位财务会计制度规定,国家预算内地质项目应实行结算制,现行规定不符合通行的项目管理惯例和地勘单位财务会计制度.为此,应严格监控地调项目施工质量和实物工作量完成情况,建立有效的地调项目市场准入机制,实行地调项目预、结算制,同时约束实际支出水平.%This paper points out the main problems that we face in project budgets and ifnancial management of geological survey. These include: competent departments provides that project budget of geological survey must be in line with the actual expenses, and the savings are not allowed. That means, replacing project clearing with ifnal accounts. The current rules do not conform to the accepted project management practices and ifnancial and accounting system of geological exploration units that national geological project budget should be carried out clearing system. For that reason, we should strictly monitor the quality of project construction and the completion of physical work; establish effective market access system for geological survey project; and carry out budgeting and settlement system while restraining day-to-day expenditure level.