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供水企业进行供水价格调整时,必须进行成本公开和监审,供水企业成本核算在依法依规的基础上主动适应成本公开和成本监审管理的要求,逐步缩短会计法规与《城市供水定价成本监审办法(试行)的通知》下成本核算的差异,是供水企业成本核算改进的方向和挑战。
Water supply enterprises to adjust the price of water, the cost must be open and audit, water supply enterprise cost accounting in accordance with the law on the basis of proactive adaptation to the cost of disclosure and cost supervision and management requirements, and gradually reduce the accounting regulations and "urban water supply pricing costs Differences in cost accounting under the Circular of Trial Measures (Trial Implementation) are the directions and challenges for improving the cost accounting of water supply enterprises.