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地质调查项目委托业务费使用监督研究
引用本文:王蔚,张志敏.地质调查项目委托业务费使用监督研究[J].中国矿业,2015,24(7).
作者姓名:王蔚  张志敏
作者单位:中国地质调查局,中国国土资源经济研究院
摘    要:地质调查项目经费监督一直是非常重要的工作。地质调查项目管理制度实施5年以来,仍有部分单位在委托业务费使用过程中存在种种问题。本文在分析地质调查项目委托业务费监管现状的基础上,提出其经费监管过程中存在预算编制不精确、外协单位优选性欠缺和费用核算缺乏规范性问题。同时在总结项目承担单位财务管理工作存在的问题的基础上,提出重视预算编制、完善政府采购流程等对策与建议。

关 键 词:地质调查项目  委托业务费  内控制度  
收稿时间:2015/4/28 0:00:00
修稿时间:2015/4/28 0:00:00

Researching on the commission business expenses supervision of geological survey project
WANG Wei and ZHANG Zhi-min.Researching on the commission business expenses supervision of geological survey project[J].China Mining Magazine,2015,24(7).
Authors:WANG Wei and ZHANG Zhi-min
Affiliation:China geological survey,Chinese Academy of Land and Resource Economics
Abstract:Geological Survey Project fund has been a very important oversight work. While Geological survey project management system is implemented five years, there are still some problems exist in the delegate unit operating costs use. This paper analyzes the regulatory status of geological survey projects commissioned by business expenses and make its funding problems in the regulatory process, such as inaccurate budgeting, outsourcing units preference gaps and a lack of regulatory cost accounting. While summarizing the project undertaking unit of financial management problems, This paper raises attention to budgeting and how to improve the government procurement process ,and such other suggestions.
Keywords:geological survey project  commission business expenses  internal control system  
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