国有地勘单位不良资产的成因及应采取的对策

国有地勘单位多种经营工作中产生的不良资产,在流动资金、对外投资、固定资产、无形资产和其他资产诸方面都有其表现,严重地影响了地勘单位生产经营活动的正常进行和地勘职工的切身利益。地勘单位产生不良资产,有外部经济环境的客观原因和内部管理方面的原因,也有地勘财务会计制度方面的原因。抑制地勘单位产生不良资产,应采取充分作好多种经营项目的调研论证、健全完善各项资产管理责任制,加强合同管理,健全完善资产管理责任考核奖惩制度,执行《企业会计制度》,建立和试行内部资产评估制度等六项措施。

Measures for Handling Bad Assets of State-owned Geological Prospecting Units

The bad assets,producing in the process of diversified economy of the state-owned geological prospecting units,reveal in many aspects such as,circulating fund,investment to the outside world,fixed assets,intangible assets and other assets,which grievously interfere with the normal operation of production and operating activities and the worker's vital interests of geological prospecting units.The paper argues that the reasons behind the bad assets lie in the fact that: the external economic environment,the internal management and financial and accounting rules.The paper goes on to provide some thoughts on finding solutions to these problems: doing everything possible to investigate and argue the diversified economy,establishing and perfecting the system of responsibility for all assets management;strengthening the management of contract, establishing evaluation,rewards and punishment system for assigning responsibility for property management;establishing and trying out evaluation system of internal assets according to "Accounting System of Enterprises".