浅谈地质事业单位的财务管理.PDFVIP

引用信息：原载于《中国国土资源经济》2017 年第10 期62-65 页 浅谈地质事业单位的财务管理1 段家涛 (中国地质调查局成都地质调查中心，四川 成都 610081) 摘要：财务管理是单位管理的一个组成部分，它是以国家财经法规制度为基础，通过内部控制体 系组织单位经济活动，处理财务关系的一项经济管理工作。地质事业单位财务管理中存在问题有财 务管理目标不明确、财务管理相关制度不完善、会计核算不准确、财务分析指标体系不完整、预算 资金管理不严谨、固定资产管理不严密。提高地质事业单位财务管理对策：（1）明确单位财务管 理目标；（2）推进财务管理相关制度建设；（3）完善财务分析指标体系； （4）做好预算管理和 资金控制，包括预算编制、预算执行、预算监管、预算调整、预算考核；（5）加强资产管理控制； （6）强化财务人才学习培训。 关键词：地质事业单位；财务管理；制度 中图分类号：F407.1；F062.1 文献标识码：A 文章编号：1672-6995 （2017）11-0000-00 Discussion on Financial Management in Geological Institutional Organizations DUAN Jiatao (Chengdu Center of China Geological Survey, Chengdu, Sichuan 610081, China) Abstract: This paper first analyses the problems that we face in the work of financial management in geological institutional organizations. These include the following. Neither has a clear object for financial management, nor a perfect related system. Financial accounting is not accurate. In addition, there are some problems that are partly the result of shortcomings in financial analysis target system, budget and financial management, and fixed assets management. On account of this, this paper offers some measures required for improving financial management in geological institutional organizations. These are as follows: clearly defining financial management objectives; working for progress in building the related system; developing financial analysis target systems; performing well in our initiatives to control budget and funds, including budgeting, budget enforcement, budget surveillance and management, budget adjustment, and budget check; enhancing efforts to control assets; and strengthening efforts to train financial talented person. Key words: geological institutions; financial management; system 0引言 我国主要的地质单位一般成立于20世纪五六十年