广东水利项目基础设施成本重置研究

Research on Cost Resetting of Infrastructure in Guangdong Water Conservancy Projects

水利基础设施是国有资产的重要组成部分,推动水利基础设施政府会计核算是加强水利基础设施管理的重要举措。基于广东省水利资产实际情况调查统计,采用重置成本的方式对广东省水利基础设施初始成本进行测算,并以土石坝山丘水库工程类型情况开展重置成本标准分析。采用线性回归分析,建立了总库容为自变量和单位库容重置成本为因变量的线性回归方程,推算出每个坝型水库在各工程规模总库容区间的单位重置成本范围值,并结合案例计算水库工程静态投资重置成本,最终形成关于水库工程基础设施成本重置的标准参考。

Water conservancy infrastructure is an important component of state-owned assets.Promoting government accounting for water conservancy infrastructure is an important measure to strengthen water conservancy infrastructure management.Based on the actual situation of water resources assets in Guangdong Province,this paper uses the method of replacement cost to calculate the initial cost of water conservancy infrastructure in Guangdong Province,and conducts a standard analysis of replacement cost based on the type of earth-rock dam and hill reservoir project.By using linear regression analysis,a linear regression equation was established with total storage capacity as the independent variable and unit storage capacity replacement cost as the dependent variable.The range value of unit replacement cost for each dam type reservoir in the total storage capacity interval of each project scale was calculated,and the static investment replacement cost of reservoir engineering was calculated based on a case study.Finally,a standard reference for resetting the cost of reservoir engineering infrastructure was formed.