综合利用水利建设项目费用分摊探析

Analysis on cost sharing of comprehensive utilization water conservancy construction project

综合利用水利建设项目费用分摊,目的是计算项目各项功能应承担的费用及其经济评价指标,其成果可作为确定项目合理开发规模和测算各功能成本与产品价格的基础,并作为确定项目资金筹措方案的参考依据。对综合利用水利工程费用分摊问题的基本原理和方法进行相关研究则有助于加强项目经济核算,具有十分重要的理论意义和实践价值。

Cost allocation of water conservancy construction project is aimed at calculating the cost of each function of the project and its economic evaluation index. Its results can be used as the basis for determining the reasonable development scale of the project, calculating the cost of each function and product price, and as the reference basis for determining the financing scheme of the project. Research on the basic principles and methods of cost allocation for comprehensive utilization of water conservancy projects is helpful to strengthen the economic accounting of projects, and has very important theoretical and practical value.