《水利工程管理单位财务会计制度》的实施,社会主义市场经济体制的建立给财务管理工作提出了新的要求。《制度》的最大特色在于明确肯定了水利排灌单位是实行独立核算、自负盈亏的生产性事业单位,又充分体现了水管单位具有生产经营和社会公益服务的双重特色,规定了生产经营成本和社会公益服务成本必须分开核算,给水利工程管理单位带来了新的机制,同时也暴露出一系列的问题。如,公益性耗费补偿,资金调控、财务人员素质较差等,同时随着财务管理的进一步发展,实施财务电算化管理势在必行。一系列问题的出现和单位的发展不相适 The implementation of the “Financial Accounting System for Water Conservancy Project Management Units” and the establishment of a socialist market economic system have raised new requirements for financial management. The most distinctive feature of the System is the clear affirmation that the water conservancy irrigation and drainage unit is a production-oriented business unit that implements independent accounting and self-financing, and fully embodies the dual characteristics of water management units with production and management and social welfare services, and stipulates production and operation costs and society. The cost of public service must be separately accounted for, which brings new mechanisms to the water conservancy project management units and exposes a series of problems. For example, public welfare costs compensation, financial control, poor quality of financial personnel, etc. At the same time, with the further development of financial management, the implementation of financial computerized management is imperative. The appearance of a series of problems and the development of the unit are not suitable