论文部分内容阅读
1994年财政部新颁水管单位的财会制度,通过学习、实践和研究,有以下几个方面的认识。 一、新制度的设计思想和改革措施是能适应在市场经济体制下水管单位的经济特征和功能特点的 1.水工程投入的多元性确定了建立资本金制度的必要性(建立了国家、法人、个人、外资、农民投劳折资、集体等不同渠道投入的资本金)并否定了计划经济体制下习惯地认为水利经济成分的单一性。 2.水工程功能的复合性表现
In 1994, the Ministry of Finance newly promulgated the accounting system for water management units. Through study, practice and research, there are several aspects of understanding. First, the new system design ideas and reform measures to adapt to the economic characteristics and functional characteristics of the water pipe unit under the market economy system 1. Plural investment in water projects identified the need to establish a capital system (the establishment of national and legal persons , Individual, foreign investment, capital contribution by farmers for labor and labor, collectives and other channels) and denied the unification of the economic components of water conservancy under the planned economy. 2. Water Engineering features of the composite performance