| 论地勘单位编报现金流量表的必要性和可行性 |
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| 引用本文： | 卜文周. 论地勘单位编报现金流量表的必要性和可行性[J]. 中国国土资源经济, 2003, 16(3): 32-34 |
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| 作者姓名： | 卜文周 |
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| 作者单位： | 河北省地质矿产勘查开发局,河北,石家庄,050081 |
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| 摘 要： | 本文首先论述了现金流量表的性质与作用 ,进而引伸企业化管理的地勘单位编报现金流量表的必要性 ,同时从地勘单位的核算性质、可采用的编报方法以及地勘单位的行业特点及某些特殊问题的处理 ,都提出了具体可操作性的意见。
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| 关 键 词： | 地勘单位 现金流量表 绩效考核 |
| 文章编号： | 1005-5908(2003)03-0032-02 |
| 修稿时间： | 2002-11-21 |
Necessity and Feasibility of Working out Cash Flow Statement in Geological Prospecting Units |
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| BU Wen-zhou. Necessity and Feasibility of Working out Cash Flow Statement in Geological Prospecting Units[J]. Natural Resource Economics of China, 2003, 16(3): 32-34 |
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| Authors: | BU Wen-zhou |
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| Abstract: | The paper discusses the character and function of cash flow statement, and it analyses the necessity of working out cash flow statement in geological prospecting units. Then, the paper offers proposals for accounting character, method of working out statement, geological prospecting characteristics and special problems. |
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| Keywords: | geological prospecting units cash flow statement appraisal for performance |
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