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加快修订《水管财会制度》适应水管体制改革新要求
引用本文:董荌.加快修订《水管财会制度》适应水管体制改革新要求[J].中国水利,2005(14):49-51,61.
作者姓名:董荌
作者单位:江苏省靖江市水利局
摘    要:推进水利工程管理体制改革,要解决改制后水管单位执行何种何类财务会计制度问题.通过对实行了10余年的<水利工程管理单位财务制度>和<水利工程管理单位会计制度>的优点及不足的分析,对改制后不同类型的水管单位如何适应改制的需要、重建财会关系提出了分析,对修订<水管财会制度>提出了建议.

关 键 词:水利工程管理体制改革  财务制度  会计制度
收稿时间:2005年5月24日
修稿时间:2005年5月24日

Quicken up revise of Financial Regulations of Water Management so as to adapt to requirement of water management system reform
Dong Ying.Quicken up revise of Financial Regulations of Water Management so as to adapt to requirement of water management system reform[J].China Water Resources,2005(14):49-51,61.
Authors:Dong Ying
Abstract:In order to promote reform of water engineering management, it is necessary to define financial and accounting system after the institutional reform of water management units. Through analyzing advantages and disadvantages of Financial System of Water Engineering Management Units and Accounting System of Water Engineering Management Units that have implemented for about ten years, recommendations are given to revise the Financial Regulations of Water Management, based on evaluation of how water management units of various types fit into the reformed system and how new financial system be rebuilt.
Keywords:reform of water engineering management system  financial regulations  accounting system
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