F-057 土业园地 （第057期） 2010.7.19
Field for Artificial Soil Technology（AST）（№057）
作者：李鹏飞 Author：Li Pengfei July 19, 2010
My Web：www.tuyelt.com Telephone Number：13043864167

第20方案：试验经营核算
No.20 Program：Business accounting of test management

试验经营核算如下：
1)对于试验项目中的4大类24项要分别立项独立核算;
2)要严格执行国家有关的财经制度与计算方法，真实反映试验的收入与支出状况，要严格履行财务审批制度，分级负责，不准有任何违规违法事件发生，一经发现要严肃处理;
3)要准确计算各项经济技术参数的数值，如人造土壤成本(元/吨)、人造土地成本(元/亩)、人造草场成本(元/公顷)，以及城市绿化、绿化荒山、治理沙地(漠)费用等;
4)求出总的投入产出比(元/元);
5)估算经济效益;
6)预测经济风险;

第20方案：试验经营核算
No.20 Program：Business accounting of test management

Business accounting of test management as following:

1. The 4 categories and 24 items should be set up as separate programs and business accounting should be done separately;
2. Relevant national financial and economic policies and calculation methods should be strictly followed, reflecting truly the income and payout conditions of the test. The financial examination and approval system should be strictly obeyed with layered responsibilities and no deregulation or law-infringement incidents should happen. Once discovered, those held responsible should be severely punished.
3. The values of various economic and technical parameters should be accurately calculated, e.g. artificial soil cost (RMB￥/t), artificial land cost (RMB￥/mu), artificial meadow cost (RMB￥/hectare) as well as the cost of greening cities, barren hills and treating sandy land (desert), etc.
4. Calculate the total input/output ratio (RMB￥/RMB￥);
5. Estimate the economic benefits;
6. Predict the economic risks;
   Obtain the basic experiences and patterns of business accounting of artificial soil.