| 水利综合类工程财务会计管理制度研究 |
| |
| 引用本文： | 穆范椭,赵玉红.水利综合类工程财务会计管理制度研究[J].水利水电技术,2007,38(8):74-76. |
| |
| 作者姓名： | 穆范椭 赵玉红 |
| |
| 作者单位： | 河海大学,商学院,江苏,南京,210098;北京工业大学,北京,100022 |
| |
| 摘 要： | 水利工程多是水利综合类工程。目前多数水利综合类工程实行水利工程管理单位财务会计制度。随着我国社会主义市场经济体制的逐步建立，现行的水利工程管理单位财务会计制度已不适应国家财政三项制度改革和水管体制改革要求，需要进行财务管理制度创新，以促进水利综合类工程实现良性运行。
|
| 关 键 词： | 水利工程 财务会计管理 制度建设 |
| 文章编号： | 1000-0860（2007）08-0074-03 |
| 修稿时间： | 2007-06-11 |
Study on financial and accounting management system for multi-purpose water control project |
| |
| MU Fan-tuo,ZHAO Yu-hong.Study on financial and accounting management system for multi-purpose water control project[J].Water Resources and Hydropower Engineering,2007,38(8):74-76. |
| |
| Authors: | MU Fan-tuo ZHAO Yu-hong |
| |
| Institution: | 1. Business School, Hohai University, Nanjing 210098, Jiangsu, China; 2. Beijing University of Technology, Beijing 100022, China |
| |
| Abstract: | Most of water control projects are the multi-purpose water control projects, for which the Financial and Accounting System for Water Project Administrations is implemented, Along with the gradual establishment of the socialist market economic system in China, the existing Financial and Accounting System for Water Project Administrations has been not adaptable for the requirements of both the reform of the national financial management systems and the reform of the water resources management system in China, which is necessary to be renovated, so as to promote the favourable operations of the comprehensive water resources management projects. |
| |
| Keywords: | water control project financial and accounting management system construction |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
