水库、渠道、涵闸、机电排灌站等水利工程,在建设过程中,国家、集体和社员群众都投入了相当的人力、物力和财力,工程竣工发挥效益以后,为工农业生产和人民生活服务,属于生产资料的范畴,是为工农业生产服务的一项固定资产。长期以来,由于水利工程管理单位,一直是按事业单位管理,不讲经济核算,不计算供水成本,因而对水利工程的固定资产如何计价,尚末引起足够注意,有的单位的帐面上也不进行反映。随着国民经济调整方针的贯彻落实,要求水利工强管理单位实行企业化管理,加强经济核算,因而,固定资产如何计价的问题,就提到议事日程上来了。水利工程建设投资有三种情况:第一种是,国家投资(包括地方自筹),群众投工,国家补助生活费;第二种是,社队自筹,国家补助,群众 In the process of construction, considerable effort, material and financial resources have been invested by the state, collectives and members of the public in the construction of reservoirs, reservoirs, channels, culverts, electromechanical irrigation and drainage stations. When the project is completed and the project is brought into full play, it will serve the industrial and agricultural production and people’s livelihood, Belongs to the category of means of production and serves as a fixed asset for industrial and agricultural production. For a long time, due to water conservancy project management unit, has been managed by institutions, do not speak of economic accounting, do not calculate the cost of water supply, and thus how to price fixed assets of water conservancy project, did not attract enough attention, and some units of the book Do not reflect. With the implementation of the principle of national economic readjustment, it is required that strong management units of water conservancy should implement enterprise management and strengthen economic accounting. Therefore, the issue of how to value fixed assets refers to the agenda. There are three types of investment in water conservancy construction projects: the first one is investment by the state (including local self-financing), the masses invest in labor and the state subsidies for living expenses; the second is the self-financing by state and social teams, the state subsidies and masses