| 地质勘查单位会计制度亟待改革与创新 |
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| 引用本文： | 韩爽,韩继深.地质勘查单位会计制度亟待改革与创新[J].中国国土资源经济,2010,23(4):40-43. |
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| 作者姓名： | 韩爽 韩继深 |
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| 作者单位： | 1. 首都经贸大学,北京,100070;山东省地矿局,济南,250013
2. 山东省地矿局,济南,250013 |
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| 摘 要： | 我国现行的《地勘会计制度》自1996年颁布实施以来确实推动了地勘经济的发展,但已不完全适应当前地勘行业改革和地勘经济发展的新形势,亟需改革创新。地勘会计制度改革与创新必须体现地勘行业改革的现实特点以及地勘产业的特点,并与国家会计改革的目标互相协调、与地勘经济改革开放相适应;必须与企业、事业单位会计准则接轨,重点解决好矿产资源勘查与评价会计处理问题。
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| 关 键 词： | 地勘勘查 会计制度 改革 创新 |
Accounting System of Geological Exploration Units is in Need of Reform and Innovation |
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| HAN Shuang,HAN Ji-shen.Accounting System of Geological Exploration Units is in Need of Reform and Innovation[J].Natural Resource Economics of China,2010,23(4):40-43. |
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| Authors: | HAN Shuang HAN Ji-shen |
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| Institution: | HAN Shuang1,2,HAN Ji-shen2(1.Capital University of Economics , Business,Beijing 100070,China,2.Sh,ong Provincial Bureau of Geology , Mineral Resources,Jinan 250013,China) |
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| Abstract: | The paper points out that the current Accounting System of Geological Exploration issued in 1996 can not fully meet the current geological industrial reform and the economic development of geological exploration,so it urgently need to reform and innovation.The paper further discusses that reform and innovation of the accounting system of geological exploration must reflect both the realistic features of geological exploration industrial reform and the characteristics of the geological exploration industry;i... |
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| Keywords: | geological prospecting accounting system reform innovation |
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