根据赵紫阳总理在六届人大二次会议提出的“设计单位要逐步向企业化、社会化方向发展”的精神,我们根据水利电力勘测设计单位的特点,对其会计制度进行了初步改革。具体内容是:把收付实现制改为权责发生制,把收付记帐法改为借贷记帐法,把事业费报销制度改为成本核算制度。为了把勘测设计单位的经济核算工作做好做细,我们在会计制度中设置了38个会计科目,如: 对固定类资产设置了“固定资产”和“拆旧”科目(“折旧”科目为实行企业化的单位用);材料类设置了“材料采购”、“材料”、“材料成本差异”和“委托加工材料”科目;生产费用类设置了“勘测设计费用”、“辅助生产”、“队室经费”、“院管理费”、“待摊费用”和“预提费用”科目;货币资金类设置了“现金”、“银行存款”和“专项存款”科目;往来结算类设置了“预收勘测设计款”、“应收勘测设计款”、“应交税金”、“应交能源交通建设基金”、“应交上级盈余”、“应收所属上交 According to the idea of ​​”the design unit should gradually develop toward the enterprise and socialization“ put forward by the Second Session of the Sixth National People’s Congress by Premier Zhao Ziyang, according to the characteristics of the hydroelectric power survey and design unit, we have carried out preliminary reforms on the accounting system . The specific content is: the receipt and payment system to change the system of accruals, the receipt and payment method to debit and credit method, the cost of reimbursement system to cost accounting system. In order to do a good job in the economic accounting work of survey and design institutes, we set 38 accounting subjects in the accounting system. For example, we set up ”Fixed Assets“ and ”Demolished“ subjects (fixed assets) ”Depreciation “ subjects are used for the implementation of the enterprise unit); Materials set the ”material procurement“, ”material“, ”material cost difference“ and ”entrusted processing materials“ subjects; production costs Classes have set up Survey Design Costs, Auxiliary Production, Team Room Funds, Hospital Management Fees, Undefended Costs, and Accrued Expenses Accounts. ; Set up the ”cash deposit“, ”bank deposit“ and ”special deposit“ subjects in the currency fund category; set the ”pre-paid survey design money“, ”receivable survey design money“ ”Taxes payable “, ”should pay the energy transportation construction fund “, ”should pay the superior surplus“, ”