水是人类赖以生存的基础,是社会经济发展的命脉,是一种宝贵的战略资源。在城市中水务行业是城市基础设施的重点,具有较强的自然垄断性。市场经济条件下,企业经营成本费用作为经济范畴是一个相对的概念,成本费用的对象和内容取决于核算体系。供水产业多年来政府建、政府管、政府负责运营,运作方式带有明显的计划经济色彩。一方面,水务企业垄断经营,缺乏竞争,造成了供水企业的低效率、高成本;另一方面 Water is the foundation on which human beings depend and is the lifeblood of social and economic development. It is a precious strategic resource. In urban areas, the water industry is the focus of urban infrastructure and has a strong natural monopoly. Under the condition of market economy, the cost of business operation as a category of economy is a relative concept, and the object and content of cost expense depend on the accounting system. Over the years, the water supply industry has been built by the government, and the government has been responsible for the operation of the government. The mode of operation has obvious planned economy. On the one hand, the monopoly of water companies, the lack of competition, resulting in low efficiency and high cost of water supply enterprises; the other hand