为了适应我国改革开放和建立社会主义市场经济体制的需要,规范水利工程管理单位财务管理和会计核算行为,财政部颁发了水管单位财务会计制度。经过半年多来实际操作,与原有会计制度比较有显著优点,一是真正体现改革开放的需要,为更好地与国际接轨创造条件。二是报表内容格式的变化。如实反映所有者权益、资产、负债、收益、一目了然。由于对新制度学习不够,理解不深,在执行中碰到一些问题,具体归纳为以下五点:一、新制度,按企业要求对照《两则》制订的会计制度。在整个会计制度中,作为企业来 In order to meet the needs of China’s reform and opening up and the establishment of a socialist market economic system, and to standardize the financial management and accounting of water conservancy project management units, the Ministry of Finance issued a financial accounting system for water management units. After more than six months of actual operation, there are significant advantages compared with the original accounting system. First, it truly reflects the need of reform and opening up and creates conditions for better compliance with international standards. Second, the format of the report changes. Realistically reflect the owner’s equity, assets, liabilities, revenue, at a glance. Due to lack of understanding of the new system, understanding is not deep, encountered some problems in the implementation, specifically summarized as the following five points: First, the new system, according to business requirements of the “two” accounting system. In the entire accounting system, as a business