| 工勘单位实行"收付实现制"存在的问题及对策 |
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| 引用本文： | 宋金山,董雪峰,王大春. 工勘单位实行"收付实现制"存在的问题及对策[J]. 当代经济管理, 2004, 26(6): 96-98,104 |
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| 作者姓名： | 宋金山 董雪峰 王大春 |
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| 作者单位： | 华北有色工程勘察院,河北,石家庄,050021;华北有色工程勘察院,河北,石家庄,050021;华北有色工程勘察院,河北,石家庄,050021 |
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| 摘 要： | 针对实行“收付实现制”的工勘单位的财务不能全面、正确地反映报告期内所属公司的实际经营状况等问题,提出了配备专业会计;增加相应的会计科目和明细科目;按“权责发生制”的核算方法计算收入和成本;建立定期对账、核查制度等对策。
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| 关 键 词： | 工勘单位 收付实现制 对策 |
| 文章编号： | 1003-3920(2004)06-0096-03 |
The Issues of Receipt and Payment System in Project Prospecting Units and the Measures to Them |
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| SONG Jin-shan,DONG Xue-feng,WANG Da-chun. The Issues of Receipt and Payment System in Project Prospecting Units and the Measures to Them[J]. Contemporary Economic Management, 2004, 26(6): 96-98,104 |
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| Authors: | SONG Jin-shan DONG Xue-feng WANG Da-chun |
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| Abstract: | As to the incorrectness and incompleteness of financial reporting of business situation in project prospecting units, the paper puts forward that the professional accountants should be employed, and the corresponding and minute accounting headings should be added. Moreover, the benefits and costs should be calculated based on the calculation of Rights and Duties,and the regular check and verification systems should be established. |
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| Keywords: | project prospecting unit receipt and payment system measures |
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