财政部1995年1月1日颁布的《水利工程管理单位财务会计制度》(以下简称制度),是国家财税体制改革的重要组成部分,与企业财务通则、企业会计准则精神基本一致,与国际会计大体接轨。“制度”根据水管单位一是要保护工程安全完整、防汛、抗旱,向社会提供广泛的除害服务;二是水利工 The Financial and Accounting System for Water Conservancy Project Management Institution promulgated by the Ministry of Finance on January 1, 1995 (hereinafter referred to as the system) is an important part of the reform of the state finance and taxation system. It is basically in line with the general rules of corporate finance and enterprise accounting standards, Generally in line. The “system” according to the waterworks unit is to protect the project safety and integrity, flood control, drought relief, to provide a wide range of community pest control services; Second, water conservancy