如何做好地勘基金项目预算及决算工作

How to Do Well in the Budget and Final Account of Geological Exploration Fund Project

摘要

从地质勘查项目经济管理角度来看，可以划分为事前、事中、事后三个管理阶段。预算、核算、决算分别对应前面三个不同的阶段，我们必须针对不同的管理阶段的特点进行相应的管理。作者通过参与近20多年新疆财政出资地勘项目预算、决算的编制审查，分析和总结了项目管理中存在的诸如“预算表式编制不规范、项目预算与决算衔接不统一”等问题及原因。结合多年实践经验就如何编制项目设计预算及决算等提出了一些建议。

Abstract

From the perspective of economic management in geological exploration projects, the process can be divided into three phases: pre-implementation, implementation, and post-implementation. Budgeting, accounting, and final accounts correspond to these distinct phases, requiring tailored management approaches for each stage. Drawing on nearly two decades of experience in preparing and reviewing budgets and final accounts for Xinjiang’s government-funded geological exploration projects, the author analyzes and summarizes common issues in project management, such as “non-standard budget table preparation and inconsistent alignment between project budgets and final accounts,” along with their root causes. Based on years of practical experience, the author also offers recommendations on how to effectively prepare project design budgets and final accounts.

关键词

地质项目 / 地勘基金 / 预算 / 决算

Key words

Geological Project / Geological Survey Fund / Budget / final accounts