Study oninvestment accounting standard adjustment of typical water ecological management project in Jiangsu province
The current expert investment accounting benchmarks can''t accurately reflect the current status of projects that have no industry standards or technical specifications and difficult investment accounting, such as water ecological management projects, and pass the typical process of river completion projects in Jiangsu province (river dredging, ecological revetment, aquatic vegetation restoration). The project conducted on-site investigation, filled out the investment questionnaire, analyzed the project investment differences in different regions of different technologies, and found that the regional differences were significant. Based on the three types of typical water ecological management projects in south, central and north of Jiangsu respectively, Accounting benchmark correction recommendations, which provide a theoretical basis for the scientific allocation of environmental funds and improve the efficiency of fiscal funds.
water ecological management projectinvestment accounting standardscorrective recommendations
万寅婧、潘铁山、江淼、王文林、WANG Wen-lin
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江苏省生态环境评估中心(江苏省排污权登记与交易管理中心), 江苏 南京 210036
环境保护部南京环境科学研究所, 江苏 南京 210042
Nanjing Institute of Environmental Sciences, Ministry of Environmental Protection, Nanjing, Jiangsu 210042, China
NETL
NSTL
万方数据
维普
