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50多年来,我国兴建了大批水利工程,形成了数千亿元的水利固定资产,已成为国民经济一大基础产业,其健康发展,对促进我国社会主义现代化建设具有重大意义。但是,在计划经济体制历史条件下,水利工程资产核算极不规范,计价严重不实。这种现状的存在必给水利工程管理单位体制改革和水利产业的良性发展带来障碍。因此,及时地解决水利工程资产价值不实的历史遗留问题是促进产业良性发展、水资源的可持续利用和保障社会经济可持续发展的必然要求。1 惊人的数据河南江河会计师事务所1999～2005年对河南省、山东省14个大中型水利工程项目进行了评估。有关评估数据如下表。
Over the past 50 years, a large number of water conservancy projects have been built in our country and hundreds of billions of yuan of fixed assets in water conservancy have been formed. China has become a major basic industry of the national economy. Its healthy development is of great significance to promoting the socialist modernization in our country. However, under the historical conditions of the planned economic system, the accounting of water conservancy projects is extremely non-standard and its pricing is seriously untrue. The existence of such a status quo will bring obstacles to the reform of the system of water conservancy project management units and the sound development of water conservancy industry. Therefore, it is an inevitable requirement to promptly solve the unheard-of historical legacy of water conservancy project assets value and promote the healthy development of the industry, the sustainable use of water resources and the sustainable development of social economy. 1 Amazing Data Henan Rivers Accounting Firm evaluated 14 large and medium-sized water conservancy projects in Henan Province and Shandong Province from 1999 to 2005. The evaluation data in the following table.