谈建立事企分体运行会计核算及财务管理体系——兼与朱堂华、李家一同志商榷

目前地勘单位财务工作中存在着各地勘单位账簿设置不尽相同、报表填写思路不明确等问题。建立地勘单位的事企分体运行的会计核算和财务管理体系势在必行,且有政策依据。由于目前地勘单位的改革只限于职能改革,即有事业性质又可从事生产经营。因此,事企分轨建行、分开核算,执行不同的财务政策只能是事业职能和企业职能分开;经营性资产和非经营性资产分开;事业拔款和企业收入分开,而不能将事业人员和企业人员分开。也不能要求地勘单位编制汇总会计报表。这样做,更适合目前地勘单位实际。

Establishing Separate Financial Management and Accounting System between Enterprise and Public Institutions--Based upon the Discussion with Zhu Huatang and Li Jiayi

At present, geological prospecting institutions have the problems of: All geological prospecting institutions have different account books; and they don't have clear ideas for writing financial statement. Therefore, the paper argues that establishing separate financial management and accounting system between enterprises and public institutions is required by circumstances. In recent years, the reform in geological prospecting institutions is only limited to functions, that is to say, geological prospecting institutions not only have the character of public institutions but also engage in production and business. On this account, the author points out that only separating the functions between institutions and enterprises, separating operational assets from non- profit assets, separating the allocation of funds to the public institutions from enterprise income, can carrying out different financial policy, and accounting separately be ensured. It also points out that neither can the personnel from public institutions and enterprise is allowed to separate, nor accounting statement is allowed to formulate and collect by geological prospecting institutions.