水利工程管理单位会计制度是一项新的制度。多年来,水利工程只向用水单位收取少量水费,维持管理费用都有困难,大部还要靠国家补贴,因此,对工程管理单位,实行事业单位收支两条线的管理制度,不搞经济核算,不计算成本。随着国民经济调整方针的贯彻落实,水利工程管理单位的财务体制进行了重大的改革,由事业单位实行企业管理,其事业性质不变,改收付实现制为权责发生制。为了适应企业管理的要求,水利部、财政部制 Water conservancy project management unit accounting system is a new system. Over the years, water conservancy projects only charge a small amount of water to water units, maintenance costs are difficult to maintain, most also rely on state subsidies, therefore, the project management unit, the implementation of the institutions of income and expenditure management of the two lines, do not engage in Economic calculation, do not calculate the cost. With the implementation of the principle of national economic readjustment, the financial system of the water conservancy project management unit has undergone major reforms. The public institutions carry out enterprise management and the nature of their businesses remains unchanged. In order to meet the requirements of business management, the Ministry of Water Resources, Ministry of Finance