改革就是解放和发展生产力。随着我国改革开放的步伐加快,社会主义市场经济建设的全面展开,历史的机遇摆在我们面前,水管单位改革财务管理体制、转换资金经营机制势在必行。转变观念,使财务工作适应改革开放的大潮。改革,首先是观念上的转变。财会工作人员在商品经济的海洋中要学会游泳,第一,建设的全面展开,要认识到水管单位是从事水利固定资产经营管理的经济实体,不是一般行政机关。因此,水管单位财会工作人员不能按照行政机关财会管理体制开展业务活动。要树立发展部门经济,提高行业自身经济 Reform is the liberation and development of productive forces. With the acceleration of China’s reform and opening up and the socialist market economy in full swing, the historical opportunities are facing us. It is imperative for water management units to reform their financial management systems and switch their capital management mechanisms. Change the concept of financial work to adapt to the tide of reform and opening up. Reform, first of all, the concept of change. Finance and accounting staff should learn how to swim in the ocean of commodity economy. First, the construction should be started in an all-round way. It is necessary to realize that the water management unit is an economic entity engaged in the operation and management of water conservancy fixed assets and not the general administrative organ. Therefore, the accounting staff of the water pipe unit can not carry out business activities in accordance with the financial management system of the administrative organ. We should establish a sector economy and improve the economy of the industry