国库集中收付与深化地质勘查单位改革若干问题的探讨

从国库集中收付改革的内容、要求，地质勘查单位的现状出发，探讨了国库集中收付改革与深化地质勘查单位改革之间存在的问题，指出国库集中收付制度虽然能够使事业单位的财政收支得到有效监管，但因地质勘查单位具有事业与企业的双重职能，现行的国库集中收付制度不利于地勘单位的深化改革。为有效解决这一矛盾．提出了在国库单一账户体系外，建立地质勘查单位改革性基本账户的建议。

Probing into Some Issues in Treasury Centralized Revenue and Expenditure System and Geological Exploration Unit Reform

Start from substances and requirements of treasury centralized revenue and expenditure system reform as well as geological exploration unit status quo, discussed issues existed between the management reforms and deepening geological exploration unit reforms. Pointed out although the centralized system can effectively supervise revenue and expenditure of public institutions, but because of dualism of public institution and enterprise, existing treasury centralized system is adverse to deepen geological exploration unit reformation. To settle the conflict effectively, put forward a suggestion of to set up a geological exploration unit innovative basic account in addition to treasury unitary account.