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水管单位是水利行业的主体。水利改革关键是水利经济的改革,水利经济的改革就必须建立与市场经济相适应的现代企业财务会计管理体系。 一、建立健全水利资产经营管理体系 1994年汉中市对水管单位通过清产核资、产权界定,13个水管单位固定资产清查后重估价值为2.4816亿元,较清查前增值1.339亿元,清查后提取折旧为4071万元,较清查前增值27.11万元。经过清查重估后扼制了水利资产流失现象,使水利工程修复有了一定的
The water management unit is the main body of the water conservancy industry. The key to water conservancy reform is the reform of the water conservancy economy. The reform of the water conservancy economy must establish a modern enterprise financial accounting management system that is compatible with the market economy. I. Establishing and perfecting the management system of water conservancy assets In 1994, the water management units in Hanzhong Municipality passed the clearing of nuclear assets and the definition of property rights. The revaluation value of the fixed assets of the 13 water management units after the inventory was 240.816 billion yuan, an increase of 133.9 million yuan before the inventory, after the inventory. The depreciation amounted to 40.71 million yuan, an increase of 271,100 yuan before the inventory. After inventory reassessment, the loss of water conservancy assets was curtailed, which resulted in a certain degree of restoration of water conservancy projects.