在《水利工程管理单位财务会计制度》中指出:水管单位是实行独立核算的生产性事业单位。这意义是说,水管单位是事业性质,进行“企业化管理”。在水管单位财务管理这本书中也指出“事业单位,首先必须发挥社会效益,在保证社会效益的前提下,讲究经济效益,离开社会效益而讲究经济效益,则背离了事业单位存在的前提和目的”。所谓企业化管理……,一般适用于那些有经常性的稳定的经济收入来源,其收入抵补一部分开支或全部支出。上面所讲的,把水管单位性质和经营等作了明确的规定。新的会计制度已执行多年,经过实践,这些规定有的与我们崇明实 In the “Water Project Management Unit Financial Accounting System” pointed out: water pipe unit is the implementation of independent accounting of productive institutions. The meaning is that the water unit is a business nature of “enterprise management.” In the financial management unit of the water pipe unit, this book also pointed out: “Institutions must first play their social benefits, pay attention to economic benefits and social benefits, while paying attention to economic benefits on the premise of guaranteeing social benefits, and depart from the precondition of the existence of public institutions And purpose ”. The so-called enterprise management ..., generally applies to those who have a regular and stable source of income, its income to cover part or all of the expenses. As mentioned above, the nature and operation of the water pipe made clear provisions. The new accounting system has been implemented for many years. Through practice, some of these provisions are in line with ours