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1、水利工程供水生产成本、费用核算管理规定（Waterconservancyprojectwatersupplyproductioncost,costaccountingmanagementregulations）Waterconservancyprojectwatersupplyproductioncost,costaccountingmanagementregulations(June16,1995,Ministryofwaterresources,waterwealth[1995]226)ChapterIGeneralProvisionsArticle1inordertoregu
2、latetheproductionofwaterconservancyprojectcostandwatercostaccounting,promotetheprojectmanagementunit(hereinafterreferredtoastheunit)tostrengthenthecostandexpensemanagement,accordingtothe"financialaccountingsystem"projectmanagementunit,accordingtotheproductioncharacteristicsofthewaterconservanc
3、yprojects,theseProvisionsareformulated.Secondbasicprinciplesofwaterconservancyprojectcostandwatercostaccountingisthattheimputationprocessobjectivelyinthecostofproductionofwatersupplyandwaterdistributionbetweeneachobjectusingreasonableallocationmethod;timelywaterproductioncosts,costaccounting.T
4、hirdwaterunitsmustimplementthewholeprocessmanagementofproductioncosts,thecostsofwater,makingandrevision,costandexpenseconsumptionquota,thescientificandrationaldevelopmentofproductioncost,thecostofwatersupplyplan,effectivecontrolofproductioncost,watersupplycosts,seriouslytestthecompletionofnucl
5、earmonitoringandanalysis,consumptionquotaandcostandexpenseplan.Thebasicworkoffourthwaterunitsmuststrengthentheproductioncostandwatercostaccounting,establishthecostaccountingsystem,maketheoriginalrecords,improvewatermeteringfacilities,watersupplytodeterminethemeasurementpoint,theimplementationo
6、fwatersupplyofthewatersupplyobject,establishandperfectthecostresponsibilitysystem.InThesecondchapteraccountingobjectThewatersupplyoffifthwaterconservancyprojectsshouldbedividedintoagricultural,industrial,living,hydropower,waterworksandotherwatersupplyproductioncostsandexpensesaccountingobjects
7、accordingtodifferentusers.Waterconservancyprojectwatersupplycanbedeterminedbymanagementlink(ororder)accordingtothemanagementlink(orlevel)ofsixthwaterpipeunitstoimplementunifiedaccounting,buttheinternallinksaredividedinto(ororder)managem
