CAJ | 학술논문

地质勘查项目预算管理存在着管理政策不一致、预算标准不统一、标准结构和费用设置不合理、预算执行进度与项目实际不同步、绩效考核和决算审查机制不健全等问题.为完善管理部门职能,提高工作效率,维护地质勘查市场秩序,使地勘项目投资目标更加明确,从而降低项目投资风险,有必要对地质勘查项目预算实施规范化管理.建议从管理政策、项目预算标准和项目预算执行等三个方面,着手构建预算管理的规范化制度体系,通过主要环节的规范化管理,实现对项目预算管理全过程的有效控制.
지질감사항목예산관리존재착관리정책불일치、예산표준불통일、표준결구화비용설치불합리、예산집행진도여항목실제불동보、적효고핵화결산심사궤제불건전등문제.위완선관리부문직능,제고공작효솔,유호지질감사시장질서,사지감항목투자목표경가명학,종이강저항목투자풍험,유필요대지질감사항목예산실시규범화관리.건의종관리정책、항목예산표준화항목예산집행등삼개방면,착수구건예산관리적규범화제도체계,통과주요배절적규범화관리,실현대항목예산관리전과정적유효공제.
The main problems that we face in the management of geological exploration project include: inconsistent management policy, disunity of budget rules, unreasonable standard structure and establishment charge, the budget implementation schedule and project reality is out of sync, and unsound performance appraisal system and ifnancial statements review system. In light of this, this paper points out that in order to improve the management functions, raise our working efifciency, and maintain the order of geological exploration market so as to ensure that the geological exploration project investment objectives can be more clear, thereby reducing the investment risk; we must lay emphasis on management policy, project budget standard, and implementation of the project budget; begin to build standardization system. This means that through the standardized management of main links, allowing us to get the effective control over the whole process of project budget management.