To strengthen the right accounting of exploration and exploitation mining industry and mining industry can make it gain significant economic benefits. This article is to discuss the application of accounting in exploration unit, in order to better enhance the management of mining units.%加强勘探矿业和开采矿业的权利核算可以使其获得显著的经济效益。本文就是要对会计核算在勘探单位的应用做一个初步的讨论，从而更好的加强对矿业单位的经营管理。
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