建国以来,由于国家资金和群众劳务的大量投入,在我国形成了约1 000亿元的水利固定资产,这是水利事业生存和发展的重要物质基础。但长期以来,由于水利管理单位实行事业财务管理,对固定资产缺乏有效的核算和监督,工程大修和更新改造没有固定的资金来源,工程失修老化严重,长此以往必将严重影响农业的稳定和整个国民经济的发 Since the founding of the People’s Republic of China, due to the massive investment of state funds and the labor services of the masses, about 1,000 billion yuan of water conservancy fixed assets have formed in China. This is an important material basis for the survival and development of the water conservancy undertaking. However, for a long time, due to the implementation of financial management by the water conservancy management units, there is no effective accounting and supervision of fixed assets, there is no fixed source of funds for the overhaul and renovation of the project, and the disrepair of the project is severely ageing, and in the long run it will seriously affect the stability of agriculture and the entire nation. Economic development