水利科研单位实行经济核算,应当引起重视。笔者结合工作实际,浅谈一下水利科研的经济核算。一、水利科研单位实行经济核算应遵循责、权、利相结合的原则。经济责任表现为水利科研单位要对国家计划规定的科研任务、对国家拨给的各种研试经费的使用和对科研成果及其经营效果承担经济责任。这些经济责任都要落实到领导身上,然后再分解到每个职工,并运用指标体系和经济合同等目标管理形式加以明确,通过经济核算进行反映和控制。经济权力就是承认水利科研所是一个从事知识生产的经 Water conservancy scientific research units to implement economic accounting, should pay attention. The author combined with the actual work, talk about the economic research of water conservancy. First, water conservancy scientific research units to implement economic accounting should follow the principle of combining power, rights and interests. Economic responsibility is manifested in the scientific research task stipulated by the state plan, the use of various research funds allocated by the state, and the economic responsibility for the scientific research achievements and the operation effects. These economic responsibilities must be implemented on the leaders and then decomposed to each worker. The economic responsibilities should be clearly defined and governed by economic accounting through the use of target management such as indicator system and economic contract. Economic power is to admit that water conservancy research institute is engaged in knowledge production