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财政部以(94)财农字第397号文,颁发了新的《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》这是水利财会工作的大事。水利是国民经济的基础产业,水利工程管理是水利产业的主体,是构成水利经济的基础,水利工程管理单位又是公益性服务的事业,特别是我们海塘管理署是差额预算的事业单位,名为差额,其财政补贴也是很微小的一部份,而且由于历年来国家下拨的工程经费有限,没有主要的规费收入,只有一部份工程包干结余,以及积极开展多种经营
Ministry of Finance (94) CaiNongZi No. 397, issued a new “water system management unit financial system” and “water conservancy project management unit accounting system” This is the water conservancy accounting event. Water conservancy is the basic industry of the national economy. Water conservancy project management is the main body of the water conservancy industry and the foundation of the water conservancy economy. The water conservancy project management unit is also a public welfare service. Especially, The difference is also a very small part of its financial subsidies. Moreover, due to the limited funding allocated by the state over the years, there is no major fee income, only a part of the project balances and active diversification