我国大中型灌区主要是服务于各地方农业、城乡居民生活及生态经济建设,是非盈利的水利工程管理事业单位。为了保证灌溉事业的可持续发展及水利工程设施、设备的完好良性运行,必须由传统的经营性成本控制理念向全员、全流程的战略成本管理转变,全方位强化成本控制,实施低成本发展战略,实现成本补偿战略目标,促进水利灌溉事业的发展。 China’s large and medium-sized irrigation area is mainly serving the local agriculture, urban and rural residents living and ecological economy, is a non-profit water conservancy project management unit. In order to ensure the sustainable development of irrigation projects and the sound and healthy operation of water conservancy facilities and equipment, it is necessary to shift from the traditional concept of operating cost control to the strategic cost management of the whole staff and the whole process, to comprehensively strengthen cost control and implement low-cost development Strategy, realize the strategic goal of cost compensation and promote the development of irrigation and water conservancy.