供水企业工程建设项目的财务核算与管理目标,是集团财务核算与管理工作的重要组成部分。仅以北京市自来水集团(以下简称“集团”)为例,分析研究集团近三年所进行的工程建设项目基本情况,以供参考。集团供水工程建设项目类别包括:一是水厂新建与改扩建,二是供水管线铺设与改造两大类工程。在水厂新建与改扩建中包括:新水厂整体建设、原有水厂改扩建(车间、泵房等改造工程,水源井新建与迁建工程);供水管线铺设与改造包括:新建水厂引输水 The goal of financial accounting and management of water supply enterprise construction projects is an important part of the Group’s financial accounting and management. Only Beijing Waterworks Group (hereinafter referred to as “Group ”) as an example, the analysis of the Group conducted nearly three years the basic situation of construction projects for reference. Group water supply project construction categories include: First, the new water plant renovation and expansion, the second is the laying and renovation of water supply pipeline two major categories of projects. The new construction and renovation and expansion of the waterworks include: the overall construction of the new waterworks, the reconstruction and reconstruction of the original waterworks (reconstruction of workshops and pump houses, new waterworks and relocation projects); the laying and renovation of water supply lines include: Lead water