《地质勘查单位会计制度》属于企业会计制度领域的一个范畴,具有浓重的企业特色,在某些方面已不适用于地勘单位,这导致了账表严重不符。文章分析了当前地质勘查单位会计核算存在的问题,并结合实际工作经验,就改革地质勘查企业会计核算制度提出了一些建议。 Accounting System for Geological Prospecting Units belongs to a category of enterprise accounting system. It has strong corporate characteristics and has not been applied to geological exploration units in some aspects, resulting in a serious discrepancy between accounts. This paper analyzes the problems existing in the current accounting units of geological prospecting units, and puts forward some suggestions on how to reform the accounting system of geological prospecting enterprises based on practical work experience.