Studies On Water Conservancy Project Accounting Problems Of GX Center

GX center is GX Development Zone centralized accounting department，GXzone of the water conservancy construction project accounting and financial work isthe GX center management responsibilities，including the implementation of relevantnational basic construction of water conservancy project accounting laws andregulations，accounting and control of cost and cost of water GX Development Zoneconstruction project, do the basic work of financial management and the basis ofwater conservancy construction project scale, management mode, managementrequirements，with the construction of water conservancy project management at theGX Development Zone to carry out capital raising，capital budget， the use of funds,assets management, capital construction funds management financial management，atthe same time, the construction of funds settlement, the right to deal with theeconomic relationship。At present, the accounting of the water conservancy project is not clearobjectives，account setting unreasonable，unscientific cost allocation problem。Basedon the discovery and analysis of the above problems，put forward the improvement ofaccounting work of water conservancy project，expounded the implementation ofimprovement measures to guarantee scheme，especially the cost driver theory andmethods to explore the problem of cost accumulation and allocation of the waterconservancy project，carried out a detailed and in-depth analysis on the direct cost ofwater conservancy project GX center collects，indirect cost allocation problems， andputs forward the countermeasures to improve cost accumulation and allocation of thewater conservancy project，the research of this paper provides ideas and methodsuseful for solving specific problems of project management of water conservancy construction。This paper is divided into five parts. The first part is the introduction, introducesthe research background and significance, research methods, content andframework.The second part are respectively arranged in three aspects, the direct costof the project separately from the GX center of the water conservancy projectaccounting accounts and indirect cost allocation has carried on the elaboration to theaccounting situation of water conservancy project GX Center. The third part of thequestion and the reason analysis method of layer by layer progressive presence ofwater conservancy project accounting in-depth analysis: First of all, from the analysisof the GX center management concept, the consequences of different behaviors revealdifferent management concept to analysis; second, set account of water conservancyproject, should set up a book by an independent project principle set account, shouldbe based on the accounting computerization accounting platform as the basis, usingthe auxiliary accounting function project accounting function to achieve multipleproject accounting; Third, using the theory of cost driver analysis problems of waterconservancy project cost accounting, to provide ways to improve water conservancyproject accounting. The fourth part is the Countermeasures for improving waterconservancy project accounting: first of all, the water conservancy project accountingobjectives and principles; secondly, for the specific design to improve accountingwork of water conservancy project, namely accounting computerization platform as ameans to UFIDA R9, e-government platform project accounting functions,accounting problems solving project divided water conservancy project, applying costdriver theory, by fiscal year from front to back order collection project cost, projectcost sharing; Finally, Finally introduced the improvement measures: setting schemeof water conservancy project accounting work mechanism, reasonable arrangementand the arrangements for staff, clear organization and personnel responsibilities, thenecessary training of personnel. The fifth part is a conclusion.