地勘单位潜亏的成因及防治

属地化后的地勘单位 ,在企业化经营过程中 ,潜亏已成为不可忽视的问题。文章分别从会计核算法规制度、预算管理制度、地勘单位法人及其二级实体代表、会计人员等方面 ,对地勘单位潜亏的成因进行了分析 ,并从风险防范、会计核算等方面分析指出了地勘单位潜亏的八种主要表现形式。对潜亏的防治提出了对策建议。

The Reasons and Preventive Measures of Potential Deficit in the Geological and Prospecting Enterprises

Potential deficit is the problem not to be ignored in the geological and prospecting enterprise's business after transferring them to management by the local government. The paper analyses the main reasons causing the geological and prospecting enterprise potential deficit from the angles of accounting law and regulation system, budget management system, the geological and prospecting enterprise person, representative of next rank unit and the accountants. Then the author points out eight forms of the geological and prospecting enterprise potential deficit and puts forward the countermeasures for averting the potential deficit in the aspect of risk prevention, business accounting and etc.