近年来,我国政府逐步加大了对地质勘查工作的资金投入,对地勘行业来说,无疑迎来了又一次重大发展机遇。以中央和各省级地方政府分别设立了两级地勘基金,财政主管部门分别下达了资金管理办法,对地勘基金项目的预算管理、财务核算、资金管理规定了具体的操作方法。但在实际操作中,仍然存在着许多问题。本着“财务核算与财务管理相结合,寓管理于核算之中”的原则,笔者从内部控制到账簿设置几个方面进行了有益的探索。 In recent years, our government has gradually increased the capital investment in geological prospecting work. For the geological survey industry, it undoubtedly ushered in another major development opportunity. Two levels of geological prospecting funds were set up respectively by the local governments at the central and provincial levels. The competent financial departments respectively issued the fund management measures, setting specific operational methods for the budget management, financial accounting and fund management of the geological exploration fund projects. However, in practice, there are still many problems. In line with the principle of “combining financial accounting with financial management and integrating management with accounting”, the author conducts useful explorations from several aspects of internal control and account book setting.