【摘要】 文章根据财政预算管理制度改革的要求,简要分析了国土资源地质调查项目经费预算与决算存在的诸如部门预算管理制度不完善,相关会计、财务管理制度改革滞后,预算与决算口径不统一,预算编制依据不充分等主要问题,提出了构建地质调查项目经费预算与决算相统一的新体系的思路。更多还原

【Abstract】 The paper attempts to analyze concerns related to the existing situation of budgeting and accounting practices related to geological survey expenditures. The author looks at issues such as: poor divisional budget management systems; delayed reform of accounting and financial management systems; a lack of similar requirements with regard to budgets and final accounts; and insufficient budget-making capacity. In an attempt to address these issues, the author puts forward his thoughts for building a unified action for budgets and final accounts, as they relate togeological survey expenditures.更多还原