水利信息化建设项目财务管理与会计核算的几点思考——以江苏省苏北地区水资源配置监控调度系统一期工程为例

Thoughts of financial management and accounting of water resources informatization projects:case study of first phase project of northern Jiangsu water resource monitoring and dispatching system

近些年来水利信息化建设项目增多,投资增大。水利信息化建设项目往往面广、点多,地域分散,无形资产、递延资产和设备投入大,与传统基本建设财务管理和会计核算相比,有一些新特点。通过对全国水利信息化建设试点项目苏北地区水资源配置监控调度系统一期工程的剖析,强调财务管理要打破传统的分级管理模式,实行统一管理和核算;会计核算要充分考虑水利信息化建设项目中无形资产和递延资产所占比例大、设备折旧期短的特点,准确分摊费用,及时办理实物资产移交手续,确保工程竣工验收后交付使用资产的准确性和完整性。

In recent years,water resources informatization projects and the relevant investment have increased.The water resources informatization projects are extensively distributed,and their intangible assets,deferred assets and equipment investment are huge.Compared with that of the traditional capital construction projects,the financial management and accounting of the water resources informatization projects have some new features.Based on the analysis of the first phase project of the northern Jiangsu water resources monitoring and dispatching system,a demonstration project of the Chinese national water resources informatization project,it is strengthened to break the traditional hierarchical management mode and to unify the management and accounting.In the financial accounting of the water resources informatization projects,the features of large proportion of the intangible assets and deferred assets and short depreciation time of equipments should be fully considered.The physical assets should be transferred in time and the funds should be shared accurately to ensure the accuracy and completeness of the assets after the project acceptance.