山东省财政厅,山东省环境保护局:你们《关于实施〈排污费征收使用管理条例〉有关财务会计问题的请示》(鲁财会[2003]10号)已收悉。根据来函所述情况,经研究答复如下:一、关于排污费的征收使用应执行哪类会计制度。根据《排污费资金收缴使用管理办法》(中华人民 Shandong Provincial Department of Finance and Shandong Provincial Environmental Protection Bureau: You have received the Circular on the Implementation of the Regulations on the Administration of Collection and Use of Sewage Charges (Lu Cai Hui [2003] No. 10). According to the circumstances mentioned in the letter, the research reply as follows: First, on the collection and use of sewage charges which type of accounting system should be implemented. According to “Collection and use of sewage charges funds management approach” (Chinese people