论地勘单位编报现金流量表的必要性与可行性（On the necessity and feasibility of compiling and reporting cash flow statement of geological prospecting units）

论地勘单位编报现金流量 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 的必要性与可行性（On the necessity and feasibility of compiling and reporting cash flow statement of geological prospecting units） 论地勘单位编报现金流量表的必要性与可行性(On the necessity and feasibility of compiling and reporting cash flow statement of geological prospecting units) On the necessity and feasibility of compiling and reporting cash flow statement of geological prospecting units Abstract: This paper first discusses the nature and function of the cash flow statement, and then extends the management of geological prospecting The necessity of unit compiling and reporting the cash flow statement, and the accounting nature of the geological prospecting units and the applicable compiling and reporting parties The law and the characteristics of geological prospecting units and the treatment of some special problems have been put forward in detail Opinion。 Key words: geological prospecting units; cash flow statement; performance appraisal First, the nature and role of the cash flow statement The statement of cash flows, which was issued by the Ministry of Finance in March 1998, is an enterprise accounting standard for cash flow As specified in the scale (revised in January 18, 2001), applicable to all enterprises and units, and At least by year. Accordingly, the cash flow statement has become the three major accounting statements of the current enterprise Table (balance sheet, income statement, cash flow statement). As reflected in the enterprise cash flow statement Cash is a broad concept of cash, including cash and cash equivalents". The accounting information reflected in the balance sheet and profit statement is calculated on the basis of accrual basis It is necessary to consider the principle of proportion and the premise of "power and responsibility". Therefore, it inevitably contains certain Financial risk (such as whether the receivable can be recovered on time and other assets impairment or loss factors As well as certain funds precipitation phenomenon. The cash flow statement is based on the cash basis Based on the actual inflow and outflow of cash, the accounting information provided by cash flow has practical significance Use value; moreover, the contents of the cash flow statement are required by operating activities, investment activities, fund-raising activities The cash flow is classified, and the cash flow is reflected according to the specific contents of each item. According to the accounting information provided by the cash flow statement, you can also make a variety of cash flow indicators, such as: Cash flow structure analysis, cash flow trend analysis, net profit, cash ratio analysis, etc. Management plays a positive role. The statement of cash flows is the most practical of the balance sheet and the income statement The supplement of meaning makes the accounting statements of enterprises both the accrual basis and the two calculation of cash basis The basis provides the accounting information, thereby being more complete and practical. Cash flow, especially the net cash flow, is a key element of enterprise management, enterprise support Ability to pay, liquidity, ability to invest, financing, profitability, credibility, etc., Finally reflected in the net cash flow. A cash flow statement is used for the purpose of accounting statements, In particular, the competent departments and decision makers of the enterprise provide the cash flow and quantity of the enterprise during a certain accounting period The information of cash outflows, so that users of accounting statements can correctly understand and evaluate the enterprises in the process of operation The ability to take all kinds of cash inflows and related information, and also facilitate the prediction of future cash flow Potential dynamics to make practical business decisions. The current accounting system for geological survey was promulgated by the Ministry of Finance in 1996, although it is mainly based on It is the enterprise accounting standards (basic standards) promulgated and implemented in 1993; and the accounting standards for enterprises - 1. The statement of cash flows (specific guidelines) was issued in 1998; obviously, the formulation of the geological prospecting accounting system Without considering the preconditions for preparing the cash flow statement, the enterprise accounting standards cash flow statement After the release, geological prospecting units are in the process of subordinate management of territorial management, during which the relevant departments Probably no time to take into account the choice of an accounting statement. Now, does geological prospecting units compile or publish newspapers? What is the need for a gold flow statement? In this regard, the author puts forward some superficial opinions for geological prospecting units and relevant management departments Door reference. 1., under the condition of market economy, it is necessary for the geological prospecting units to compile and report the cash flow statement. Geological prospecting units have always been the enterprise management of institutions, but before reform and opening up, they belong to the planned economy system Enterprise management, the traditional source of funding is the state finance, business expenses, funds, and more is to consider the cause of funding In order to achieve the goal of increasing production and saving economy. Since the reform and opening up, geological prospecting units have been deepening reform, Vigorously develop the geological market, and actively undertake social geological exploration work, a wide range of diversified business projects Channels to expand social income generating efforts: therefore, they have a larger degree of social management, general geological exploration units The proportion of the amount of the state geological exploration fees allocated to the social income quota (gross income) can reach 1: 4, Most of them reach the level of 1:8. In addition to the geological projects, the contracted geological survey fees shall be obtained (the normal ones) Apart from the revenues from business operations, the allocation of geological prospecting fees has been equivalent to the nature of "subsidized income". Geological prospecting units The adaptability to the socialist market economy has been continuously enhanced, and the level of enterprise operation has been continuously improved. With geological exploration To promote the operation and management of enterprises in units, and to consider the orientation of further development and development The manager of the battalion and the Department in charge of the project will inevitably demand a realistic meeting of the net cash flow To assess its ability to pay, liquidity, solvency, investment capacity, development capacity, and development To carry out capital operations scientifically and rationally and to make positive progress for future operations Definite decision. 2. geological prospecting units shall correctly conduct performance evaluation and exclude accrual basis to calculate certain inherent characteristics of the foundation Defects in risk factors and estimates. To this end, it is necessary to integrate into the assessment of cash flow indicators, so also You need to prepare a cash flow statement. In recent years, the departments in charge of geological prospecting units conduct annual performance tests on geological prospecting units Although the content of nuclear examination is relatively rich, there are more emphasis on the total economic output" (accrual calculation of the total income based calculation) and "implementation process savings and revenue" And the lack of cash flow indicators, constraints and impact. Therefore, it is not difficult to find some geological prospecting units "The economy" the impressive, "savings and income" is also consistent with the assessment requirements, but no work We can not afford to pay for drugs, but not debt, lack of cash flow capacity, or even serious losses. Although the funds are very tight, I can not say why. If you prepare a cash flow statement, you can start with cash The classification of the flow and the specific content of the sub item further states that the profit margin of foreign income generation is too small; Is the receivable recovery rate is too low, whether an inappropriate funding, or inventory backlog, precipitation and so on Problems, we can draw more intuitive, clear and quantitative accounting information. Therefore, into the cash flow assessment Indicators can not only correctly assess the performance of geological prospecting units, but also can "squeeze" some revenue Index of "moisture"; and can find the crux of the problem in order to remedy the situation, and further improve the management of the tube Daniel. 3., the analysis function of the cash flow statement also shows the necessity of compiling the newspaper. The statement of cash flows is negative as an asset An important supplement to the debt statement and profit statement can be provided from the point of view of cash basis Liquidity, investment activities, financing activities, and cash flow information for each project, so that cash flows can occur A variety of information analysis, such as the structure analysis of cash flow (inflow structure analysis, outflow structure analysis) Analysis of the trend of cash flow (fixed base trend analysis, dynamic analysis of chain trend), debt repayment Capacity analysis, net profit, cash ratio analysis, sales (labor) income, net rate analysis, etc.. These accountants The careful analysis and full use of information has already entered the management of enterprises and gradually developed into society Geological prospecting units, it should be said is very necessary: to strengthen the management of funds, improve the operating conditions High market competitiveness, effective development and development of geological markets and diversified operations, etc., are very positive Effect。 In a word, the significance and function of many aspects can indicate that the geological prospecting units must compile and report the cash flow statement Sexual. Three. Feasibility of compiling and reporting cash flow statements by geological prospecting units 1. according to the "accounting standards for enterprises, cash flow statement" (specific guidelines), prepare and report The gold flow statement is applicable to all enterprises. It should be equally applicable to the nature of the accounting practice of geological prospecting units, Equally feasible. Because the current accounting system of geological prospecting units and other enterprise accounting systems are following the enterprise The basic principles of the accounting standards are formulated, as pointed out in the general explanation of the accounting system for geological survey: According to the "enterprise accounting standards" and the relevant state regulations, combined with the characteristics of geological exploration units, Special Edition "System", which shows that both are "enterprise accounting standards" in the same strain, the basic framework of both is Coincident。 Compared with other enterprises accounting system, geological prospecting units have some industrial characteristics However, these differences do not affect the calculation and compilation of various types of cash flows. 2. special methods for preparing and reporting cash flow statements. Any enterprise or enterprise shall compile a cash flow statement and increase it The general accounting statements are different because the accounting and accounting settings of enterprises follow the accrual basis, Data on the preparation of the cash flow statement can not be obtained from the accounting records, but through assets The specific item data on the balance sheet and profit statement is converted to cash basis accounting information. This difficulty, It is equally common in any enterprise; therefore, special methods of compilation must be adopted. Issued by the Ministry of Finance The guide to the cash flow statement of industry accounting provides two basic methods, one is "work bottom" Draft law, and the other is the T type account law". The two approach is based on the balance sheet and profits of the enterprise The data of each item are calculated and converted into cash flows based on the data of each item; the geological prospecting units select any one of them The same method can meet the needs of compiling a cash flow statement (the operating procedures of these two methods are used in the "reference") "South" in detail, this article will not repeat. In addition, some enterprises in the business practice process is also created Some feasible methods have been created, such as the auxiliary account registration act, the direct confirmation method and the summary sheet of the account The method of compiling and so on may be used in accordance with the requirements of the unit. Therefore, geological prospecting units compile and report the current situation The calculation method of the gold flow meter should have no special difficulties. 3., compared with enterprises, geological prospecting units have some industry differences and characteristics When the table needs correspondence and processing, the author makes some suggestions on the following questions: (1) the net assets of enterprises' balance sheet items are different from those of geological prospecting units. Geological prospecting units "Balance sheet", "national fund", "geological prospecting fund" and "public welfare fund"", "Unallocated savings and income" project, in the preparation of papers when the cash flow statement, respectively corresponding to the enterprise "Balance of payments", "paid in capital", "capital surplus", "surplus reserve" and "undistributed profits" "Embellish" and other items included in the manuscript. (2) enterprises' profit statement is different from geological prospecting units. Statements of accounting system of geological prospecting units Not set "income statement", but set up a "savings and income and allocation table (the actual income statement and profit Merge of allocation tables. "Savings and income distribution and form" in the "net profit" project over part of the It contains all the contents of the enterprise's profit statement. When compiling the statement of cash flow statement by geological prospecting units, The data in the "net profit" item above can be used as the content of the profit statement. (3) allocation and expenditure of geological prospecting fees. The allocation and expenditure of geological prospecting fees is an important part of geological prospecting units The contents of the gold flow include the cost of geological projects (geological projects, contracting, engineering contracting), grants, and minerals Resources compensation, project appropriation, land and resources investigation, project appropriation and so on, these funds and expenditures are geological prospecting The cash flow of the unit's normal business activities shall be formed as a result of the operation of the cash flow statement Cash flow ", and were built. (4) subsidies for geological exploration fees, such as retiree subsidies and subsidies for surplus personnel, etc. The allocation of quality geological prospecting fees is an indispensable cash inflow for geological exploration units at this stage. Flow according to the cash flow statement The volume classification provides that any cash flow not included in the investment activities and financing activities can be incorporated into the business activities The cash flow generated; therefore, can be listed separately in the cash flow from operating activities, such as "Subsidized income". (5) the geological achievements project is a special business item for geological prospecting units. In the transfer state As a result of the "geological achievements" of the investment, the cash inflow of the state fund shall be transferred at the actual cost according to the actual cost The classification of the cash flow arising from the financing activities; the portion of the proceeds of the transfer price greater than the actual cost Cash flow from operating activities listed separately and classified. 4., on the cash flow statements and reporting time, according to the "accounting standards for enterprises ~ - cash flow statements." Enterprises should not less than the annual report. But some management more standardized enterprises, their operators or decisions In order to keep the cash flow status in a timely manner, the accounting department is required to provide the cash flow statement on a monthly basis. The compilation and reporting of cash flow statements by geological prospecting units should be based on the annual average of the general enterprises, and whether the quarterly or monthly needs to be compiled The newspaper may be made by the unit. To sum up, it is a meaningful business construction if the geological prospecting units prepare and report the cash flow statement To make earnest use of and make full use of the geological prospecting units, which are constantly moving towards the management of enterprises, should become A management measure that has important promoting function, and does not change the enterprise management of the institution of geological prospecting units The nature and mode of logic.