CAJ | 학술논문

按现行的预算编制要求，地质调查实验测试费用需拆分至相关财务费用科目并作为执行和审计的依据，但经估算，拆分数据与实际发生费用相去甚远。实验测试经费预算中存在的问题：(1)预算编制中无法“精细预算”、预算标准与实际情况不吻合；(2)实验测试工作周期不确定、受野外工作情况制约，实验测试类委托业务无法严格按照预算执行。对改进实验测试预算编制方法的建议：(1)实验测试预算管理跳出“费用科目”拆分，在预算中以工作手段体现，建议在预算附表中增加“实验测试费”表；(2)实验测试预算不区分是否为委托业务；(3)对实验测试工作手段标准进行动态调整；(4)给出实验测试工作适当的预算调整空间。
안현행적예산편제요구，지질조사실험측시비용수탁분지상관재무비용과목병작위집행화심계적의거，단경고산，탁분수거여실제발생비용상거심원。실험측시경비예산중존재적문제：(1)예산편제중무법“정세예산”、예산표준여실제정황불문합；(2)실험측시공작주기불학정、수야외공작정황제약，실험측시류위탁업무무법엄격안조예산집행。대개진실험측시예산편제방법적건의：(1)실험측시예산관리도출“비용과목”탁분，재예산중이공작수단체현，건의재예산부표중증가“실험측시비”표；(2)실험측시예산불구분시부위위탁업무；(3)대실험측시공작수단표준진행동태조정；(4)급출실험측시공작괄당적예산조정공간。
According to the requirements of the current budget, experimental test cost of geological survey is needed to split into relevant ifnancial expenses course and be regard as a basis for the implementation and audit. However, it is veriifed by computing that split data is far from the actually incurred costs. This paper ifrst analyzes the existing problems in experimental test appropriation budget, these include: detailed budget cannot be reached in the budget; budget standard doesn't tally with the actual situation;experimental testing cycle is not determined, which is subject to the ifeld work situation; the experimental test commission business cannot be strictly implemented in accordance with budget. Therefore, budget management over experimental test must be jumped out of the split of Cost Account, and represented by work means in the budget. The table of experimental test cost is suggested to be added in budget schedule. In addition, we don’t distinguish whether it is entrusted business or not in experimental test budget; we should adjust work means standard dynamically, and leave the appropriate budget adjustment space.