随着社会经济体制的不断改革,会计作为监督经济活动、核算经营成果、促进经济发展的作用日趋重要。因此,完善会计核算制度,使之更有效的、切合实际的服务于企业的经营活动已势在必行。根据这一要求,财政部颁布了《水利工程管理单位财务会计制度》。新的制度的颁布,在一定程度上适应了水利经济发展的要求,简化了核算方法,达到了以社会活动、国际财会接轨的目的。但是,任何新生事物的产生,难免有其不足。诸如水管单位大多数是事业单位,事业单位大多是管理单位,许多管理项目仅从其达到 With the continuous reform of social and economic systems, accounting plays an increasingly important role in supervising economic activities, accounting for operating results and promoting economic development. Therefore, it is imperative to improve the accounting system to make it more effective and realistic to serve the business activities of enterprises. According to this requirement, the Ministry of Finance promulgated the “Financial Accounting System for Water Conservancy Project Management Units.” The promulgation of the new system to a certain extent, to adapt to the requirements of the development of water conservancy economy, simplifying the accounting methods, to social activities, international accounting purposes. However, the birth of any new things inevitably has its own shortcomings. Most of the water pipe units are public institutions, public institutions are mostly management units, and many management projects only reach from it