水利综合类工程财务会计管理制度研究

Study on financial and accounting management system for multi-purpose water control project

水利工程多是水利综合类工程。目前多数水利综合类工程实行水利工程管理单位财务会计制度。随着我国社会主义市场经济体制的逐步建立,现行的水利工程管理单位财务会计制度已不适应国家财政三项制度改革和水管体制改革要求,需要进行财务管理制度创新,以促进水利综合类工程实现良性运行。

Most of water control projects are the multi-purpose water control projects, for which the Financial and Accounting System for Water Project Administrations is implemented, Along with the gradual establishment of the socialist market economic system in China, the existing Financial and Accounting System for Water Project Administrations has been not adaptable for the requirements of both the reform of the national financial management systems and the reform of the water resources management system in China, which is necessary to be renovated, so as to promote the favourable operations of the comprehensive water resources management projects.