(1) Under the planned economy system, the establishment of geological prospecting units is entirely invested by the state, including purchasing sites and buildings, purchasing equipment and instruments, providing liquidity, purchasing raw materials for reserve funds, and arranging labor. In this case, the financial accounting work of geological prospecting units can only record and reflect what happened in the form of value through some account books. Under the market economy system, if you want to start a business, you must have legal capital to raise funds; If it is transformed from an operating geological prospecting unit into an enterprise, a comprehensive asset evaluation and capital verification are needed. In this case, the financial accounting work of enterprises is much more complicated. For example, when raising funds, there can be different investors, including state capital, corporate capital, individual capital, foreign capital and so on. In terms of financing methods, there can be state investment, fund-raising by all parties or the issuance of stocks and bonds. Funds can be in cash, in kind (assets appraisal), intangible assets, deferred assets and other assets. These different investors, different financing methods and different forms of funds all need a lot of financial accounting work to reflect and calculate.
(2) Under the planned economy system, the source of funds or income of geological prospecting units is the geological prospecting fee issued by the state plan. In recent years, through reform, a variety of capital channels and diversified operations have emerged. However, geological prospecting fees are still an important source and are allocated through budget management. Therefore, the financial accounting work of geological prospecting units is relatively simple. Under the market economy system, the operating income of enterprises is obtained by selling goods and providing services, which is mainly the result of marketization and independent operation. In this case, the financial accounting work is huge and complicated. For example, every business income comes from a specific commodity sales or labor service project settlement, and a specific commodity production and project determination must be conducted with market research and feasibility demonstration in advance, and contracts must be discussed and signed. Here, the financial accounting work must always participate in the decision-making process, calculate the economic benefits of multiple schemes, and put forward the expected production and operation costs and various indirect costs that will occur. A slight expected error will have serious consequences. At the same time, whether the sales income and labor settlement income can be realized in time involves a series of creditor's rights and debts, and also needs financial accounting work to deal with them.
(3) Under the planned economy system, the cost accounting of geological prospecting units is relatively simple, and the geological work within the budget is not allowed to lose money. Basically, it is necessary to live within our means, formulate financial revenue and expenditure plans according to the total planned geological prospecting fees, and control expenditures according to various expense revenue and expenditure plans. If there are no special circumstances, there will generally be no losses. Of course, the engineering means of geological work in the budget also accounts for the cost, but these total costs only account for a part of the total exploration expenses, and some problems will not affect the survival of geological prospecting units. However, under the market economy system, the cost and accounting of enterprises are very strict, which is the survival line and lifeline of enterprises. What the enterprise pursues is the total operating income, the balance after deducting the total cost and amortized expenses, which is the protection line for the interests of all employees of the enterprise. With this balance, enterprises can survive and develop, and everyone can get more and more benefits; Without this balance, enterprises may have a crisis or even bankruptcy, and everyone's interests will be lost, resulting in unemployment. Therefore, all employees of the enterprise are naturally concerned about the accounting of costs and expenses, and the financial accounting work is naturally responsible for this. First of all, it is responsible for how to increase income and reduce costs, and is directly responsible for whether the accounting of income, costs and expenses is true, timely and accurate. It will be very harmful if we can't respond to what has happened and will happen in time and accurately. Under the market economy system, the cost of enterprises is not only affected by the internal conditions of enterprises, but also by the external conditions of enterprises. For example, the purchase price of direct expenses such as direct materials and commodities that constitute the production and operation costs of enterprises is not only different in different periods, but also different batches in the same period, and there may be different prices. This brings many technical problems to cost accounting. Others, such as sales expenses, management expenses and financial expenses directly included in the current profit and loss, also have strict requirements in accounting. Therefore, we must vigorously strengthen financial accounting work.
(4) Under the planned economy system, the accounting of savings and benefits of geological prospecting units is relatively simple, in which the savings of geological work in the budget reflect the relationship between average budget quota and actual consumption, and only benefits can truly reflect the operating results of geological prospecting units. Even so, the survival and development of geological prospecting units do not depend entirely on their savings and income, because many factors of production still depend on the superior to provide conditions, so the accounting of savings and income distribution in financial accounting work is basically routine. However, under the market economy system, the accounting of enterprise profits and their distribution is very important, because it is the most basic material source for enterprise development. The accounting of enterprise profits should first solve the problem of correct distribution, including dealing with the relationship between previous annual losses and current annual profits, the relationship between the state and enterprises, the relationship between owners and operators, and the relationship between enterprises and employees. Secondly, it is necessary to solve the problem of how to reinvest the provident fund and retained funds. Some of this reinvestment is manifested in expanding production on the basis of the original enterprise, and some are manifested in foreign investment and shareholding or joint venture or joint venture. Among these reinvestments, the most important thing is the choice of the project, that is, the feasibility demonstration and expected profit target of the project. Whether this decision is correct or not is of great significance to the survival and development of enterprises. And accounting plays an irreplaceable role in these decisions.
(5) Under the planned economy system, geological prospecting units are generally not dissolved or bankrupt, but at most they are cancelled or merged. The financial accounting work in this area is carried out under the direct intervention of the competent department, and its property and accounting treatment are relatively simple. However, under the market economy system, when an enterprise is dissolved or bankrupt according to its articles of association or terminated for other reasons, there is a lot of financial and accounting work to be done. First of all, the dissolution, bankruptcy and termination of enterprises are based on a large number of accurate financial and accounting information. Without this information, it is impossible to prove the necessity of the measures taken. Because enterprises under the market economy system are legal persons with independent economic interests, no department or individual has the right to dissolve, go bankrupt or terminate unless there are serious violations. Therefore, if the above situation occurs, the reason must come from the financial situation of the enterprise itself, and these are the responsibilities of financial accounting work. Secondly, once an enterprise is dissolved, bankrupt and terminated, its aftermath needs a lot of financial and accounting business to deal with. Including a comprehensive inventory of enterprise property, creditor's rights and debts, the preparation of balance sheet, property catalogue and creditor's rights and debts list, and the proposal of property pricing basis and creditor's rights and debts treatment methods. These problems involve many aspects of property rights relations, a series of policies and regulations, and a large number of financial and accounting businesses, which cannot be completed without strong financial and accounting work guarantee. It can be seen that the financial accounting work of an enterprise has always been in an extremely important position in the whole process from establishment to termination.
(6) Under the planned economy system, the financial final accounts and financial reports of geological prospecting units mainly report the budget implementation to the state and the competent authorities, including whether the geological prospecting expenses and capital construction investment have been consumed according to the prescribed purposes, whether the consumption of these funds and investments has reached the expected purpose, and whether there are savings or overruns compared with the budget and expense quota, so as to require the competent authorities to write off and recognize the consumed funds. However, under the market economy system, the financial report and financial evaluation of enterprises should comprehensively summarize the financial situation and operating results in order to provide information to investors, creditors, relevant government departments and other users. It is one of the most important businesses in an enterprise, and enterprise leaders and relevant departments must attach great importance to it, which also reflects the position and role of financial accounting.
(7) Under the planned economy system, the external relations of geological prospecting units are relatively simple in accounting. They mainly deal with competent departments, such as declaring geological work and capital construction funds, requesting adjustment of required funds, etc. At the same time, according to the requirements of the competent department, report the final accounts of geological work and capital construction, and submit various financial statements. However, under the market economy system, the external relations and conditions that enterprises have to deal with are much more complicated, among which the most important is the external relations in financial accounting. It can be said that there is no enterprise external relationship that does not involve financial accounting. Such as transaction contract with customers, advance payment and advance payment, price settlement, creditor's rights and debts treatment, etc.; Loans and repayments from banks, handling various securities, and studying the impact of interest rate changes on enterprises; Deal with various tax issues with tax authorities, including studying the calculation basis and base of various taxes and fees that enterprises should bear, and how to reduce the burden of taxes and fees under reasonable and legal conditions; Many economic relations with planning, economy and trade, price, industry and commerce, auditing, finance and other departments also involve accounting work. When dealing with these external relations, if the accounting department is familiar with the situation, proficient in business and has a strong sense of responsibility, it will play an extremely important role in safeguarding the interests of enterprises; Otherwise, if not handled properly, it will cause serious losses to the interests of enterprises. From the gains and losses of dealing with these problems, people can clearly see that accounting work is an important function that needs to be strengthened urgently after the geological prospecting units are commercialized.
In view of the above differences, during the period of system transformation, geological prospecting units formally revised the accounting system twice: once, 199 1 year, and revised the accounting system completely according to the requirements of management enterprises; The second time was 1996, which revised the accounting system according to the capital accounting of enterprises. These two revisions were officially issued by the Ministry of Finance.
The revised accounting system emphasizes:
1) This system is applicable to state-owned geological exploration units mainly engaged in geological exploration and production activities in People's Republic of China (PRC).
2) General Administration, regional bureaus (divisions), specialized institutes (bureaus) and their subordinate administrative institutions and other geological exploration administrative institutions at all levels shall implement the unified accounting system for administrative institutions.
3) All kinds of diversified enterprises set up by geological prospecting units with independent accounting, self-financing and legal personality shall implement the enterprise accounting system of corresponding industries.
4) The design of accounting subjects is still divided into six categories, namely, assets, liabilities, net assets, geological exploration appropriations and expenditures, costs and benefits. Compared with enterprise accounting subjects, there is no owner's equity.
5) According to the enterprise capital accounting system, a new "national fund" subject is established. "This course accounts for the funds invested by the state in geological prospecting units in various ways, including the production funds directly invested by the state, the funds for completing capital construction and the funds for allocating geological exploration fees." But it does not include the funds obtained by geological prospecting units in the national budget to undertake geological exploration work. In addition to the funds provided by the state, geological prospecting units shall not adjust themselves.
6) According to the accounting of finished products of enterprises, the account of "geological achievements" is added, but only the actual cost of geological achievements obtained by geological exploration units for market exchange, including those obtained by geological exploration with loans from self-raised funds, funds and other special geological exploration funds, and those approved by geological exploration units to use national geological achievements for foreign investment and transfer, are accounted for by this account. Does not include the geological achievements formed by the allocation of geological work in the national budget.