随着我国社会主义市场经济发展的需要及企业《两则》的发布实施,原《水管单位财务会计制度》已不能满足水管单位经济核算的要求,为此,财政部在1994年12月颁布了新的《水利工程管理单位财务制度》和《水利工程管理单位会计制度》。通过对新制度的学习、实施,结合本地方的实际情况提出一点浅识,与大家一起探讨。旧制度的核算模式已不能完全适应市场经济的需求,在过去虽然起到了很大的作用,但随着市场经济的培育和发展,也逐渐暴露出一些问题,重点表现在以下几个方面:一是固定资产价值核算不真实。首先,表 With the needs of the development of socialist market economy and the promulgation and implementation of the “two rules” of the enterprise, the original “financial accounting system of water pipe unit” can no longer meet the requirements of economic accounting of water pipe units. Therefore, the Ministry of Finance promulgated in December 1994 The new “water conservancy project management unit financial system” and “water conservancy project management unit accounting system.” Through the study and implementation of the new system, I put forward some basic ideas in light of the actual situation in this locality and discussed with everyone. Although the accounting system of the old system can not fully meet the needs of the market economy, it has played a significant role in the past. However, with the cultivation and development of the market economy, some problems have gradually emerged, focusing on the following aspects: Is the value of fixed assets accounting is not true. First, the table