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水是生命之源,世间万物的生存和发展都离不开水。供水企业是为城镇居民提供生活用水,为企业提供生产用水的主要单位。供水企业不仅要保障社会的基本用水需求,还需对供水成本进行监审和核算。当前社会形势下,供水企业按照相关法律法规的要求对成本进行公开,缩短与相关通知与法规要求下成本核算的差异,是其调整和改进核算的主要方向,也是其面临的主要挑战。
Water is the source of life, and the survival and development of all things in the world are inseparable from the water. Water supply enterprises are the main units that provide domestic water for urban residents and provide water for production. Water supply enterprises not only to protect the basic needs of society, but also on the cost of water supply supervision and accounting. Under the current social situation, the difference between the cost accounting of water supply enterprises in accordance with the requirements of relevant laws and regulations on the disclosure and shortening of costs in accordance with the relevant circular and the requirements of laws and regulations is the main direction of adjustment and improvement of accounting and the main challenge they face.