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1、外文翻译原文Assessingthefinancialperformanceofwateruserassociations:acasestudyatGreatMenderesbasin,TurkeyMaterialSource:SpringerScience+BusinessMediaAuthor:CengizKoçFinancialadministrationofmanagement,operation,andmaintenance(MOM)servicesinirrigationschemesisoneofthemostimportantfunctionso
2、faWaterUserAssociation(WUA).WithoutproperMOMfinancialmanagement,WUAcannotproperlyoperateormaintainitsirrigationordrainagesystem.ProperfinancialmanagementwillnotonlyhelpassuretheeconomicviabilityandcontinuedexistenceofWUA;itwillestablishandmaintaintheconfidenceofitsmember.ThegoalsofMO
3、MfinancialmanagementaretofacilitateaneffectiveuseoftheassetsofWUA,managefundstothebestbenefitofitsmembers,readilyexplainthefinancialconditionoftheWUA,establishandmaintaintheconfidenceofitsmember,helpassuretheeconomicviabilityandcontinuedexistenceoftheWUA.TheinstitutionalviabilityofWU
4、Aisstronglyrelatedtotheirfinancialmanagement.ThemainsourceofrevenueofWUAisthecollectionofwaterusechargesasaresultofMOMservicesprovidedtomembers.Thelevelofthesecharges,inturn,isdependentonthecostsofoperatingandmaintainingthewatersupplysystem.Sometypesofwatersupplysystemareexpensivetoo
5、perateandmaintainwhileothersarecheaper,andwhileeachsystemmayhaveitsownuniqueadvantages,fromthepovertyalleviationaspects,thecosteffectivenessofthesystemisanoverridingconsideration.Hence,theestablishmentofnewWUAthatusecost-effectivetechnologyisgenerallypreferabletotheuseofmoreexpensive
6、technology.FinancialadministrationofMOMservicesisthereceipt,maintenance,expenditure,andaccountoftheassetsofaperson,business,governmentdepartment,anirrigationassociationoragroup.Accountingfortheseistheheartofallfinancialmanagement.Accountingmaybedefinedastheartofanalyzingandrecordingf
7、inancialtransactionandcertainbusiness-relatedeconomiceventsinamannerthatclassifiesandsummarizestheinformationandreportsandinterpretstheresults(Cone2004).Irrigationcompaniesincuranumberofcostsinprovidingwaterservicestofarmers.Amongthesecosts,adistinctionmustbemadebetweeneconomiccostsa
8、ndfinancial(
