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我国水利部于2003年制定并颁布了《水利建设单位财务管理与会计核算范例》。《范例》对严格规范水利建设单位财务管理起到一定的积极作用。但水利建设项目较为庞大、复杂,影响范围广,区域性差别大,在财务管理实践中依然有疏忽与漏洞。本文首先简略阐述了当前水利建设项目财务管理现状,之后对新形势下水利建设项目财务管理新模式进行探讨;最后对保证新模式顺利实施的提出了相关保障措施。
China’s Ministry of Water Resources in 2003 formulated and promulgated the “water conservancy construction unit financial management and accounting examples.” The “Model” plays a positive role in strictly regulating the financial management of water conservancy construction units. However, the water conservancy construction projects are relatively large, complex and have a wide range of impacts and large regional differences. They still have negligence and loopholes in their financial management practices. This article first briefly states the current financial management status of water conservancy construction projects, then discusses the new mode of financial management of water conservancy construction projects in the new situation, and finally puts forward the relevant guarantee measures to ensure the smooth implementation of the new model.