强化公益二类地勘事业单位财会监督工作研究  

Study on Strengthening the Financial and Accounting Supervision of Public Welfare Class Ⅱ Geological Exploration Institutions

作　　者：孙娜巍 SUN Nawei(Tianjin North China Geological Exploration Bureau,Tianjin 300170,China)

机构地区：[1]天津华北地质勘查局,天津300170

出　　处：《中国国土资源经济》2024年第11期83-89,共7页Natural Resource Economics of China

基　　金：天津华北地质勘查局项目“关于加强财会监督工作体系建设的调查研究”(HK2023-SK28)。

摘　　要：《关于进一步加强财会监督工作的意见》对规范公益二类地勘事业单位的财会监督工作具有重要的指导意义。当前,由于历史遗留问题和现实原因,公益二类地勘事业单位财会监督工作的特殊性、多样性、复杂性和局限性较为突出,尤其是财会监督工作的目标和任务相对模糊。为此,应当坚持问题导向,聚焦保障经费安全、优化资产配置、促进市场拓展、防控经营风险、助力反腐倡廉等现实任务。在目标模式选择上,要以局为单元,立足公益二类地勘事业单位组织框架和产业结构的特点,精心设计财会监督工作的体系流程。工程项目类企业集团的财会监督体系应是借鉴的首选模式。在此基础上,努力提升会计信息质量、严格经营业绩考评、推进信息系统建设、融合其他监督资源,从而为公益二类地勘事业单位的高质量发展提供强有力的保障。The Opinions on Further Strengthening the Financial and Accounting Supervision Work has important guiding significance for standardizing the financial and accounting supervision of the Public Welfare ClassⅡgeological exploration institutions.At present,due to historical legacy issue and practical reasons,the particularity,diversity,complexity and limitations of the financial and accounting supervision work in the Public Welfare ClassⅡgeological exploration institutions are more prominent,especially the goals and tasks of the financial and accounting supervision work are relatively vague.For this purpose,we should adhere to the problem-oriented,focusing on realistic tasks such as ensuring funding security,optimizing asset allocation,promoting market expansion,preventing and controlling business risks,and helping to fight corruption and advocate integrity,etc.In the choice of target models,we should take the bureau as the unit,based on the characteristics of the organizational framework and industrial structure of the Public Welfare ClassⅡgeological exploration institutions,and carefully design the system flow of financial and accounting supervision.The financial and accounting supervision system of engineering project enterprise group should be the preferred model for reference.On this basis,efforts should be made to improve the quality of accounting information,strictly evaluate business performance,promote the construction of information systems,and integrate other supervision resources,so as to provide a strong guarantee for the high-quality development of Public Welfare ClassⅡgeological exploration institutions.

关 键 词：公益二类 地勘事业单位 财会监督 

分 类 号：F810.6[经济管理—财政学] F407.1F062.1