本文是基于AWWA出版物《水资源利用会计》的四篇论文之一。本文对这本书的内容进行了介绍和概述。第三版与前一版进行了实质性重组，大体上遵循了预算、记录和报告的会计周期概念。此外，本文还探讨了财务、审计和信息系统功能，这些功能与会计功能一起构成了通常与水务设施财务管理相关的主要活动。一个表格将政府拥有的水务设施与投资者拥有的水务设施在多个领域进行了比较:账目表、水费、融资、税收和组织。 书中提供了一章一章的概述。水公用事业会计是AWWA出版物订单号10007。

This paper is one of four papers based on the AWWA publication, Water Utility Accounting. This paper provides an introduction and overview of the contents of the book. Substantially reorganized from the previous edition, this third edition follows generally the accounting cycle concept of budgeting, recording, and reporting. In addition, the text explores the finance, audit and information systems functions which, together with the accounting function, comprise the major activities generally associated with financial management of water utilities. A table compares government-owned water utilities to investor-owned water utilities in a number of areas: chart of accounts, water rates, financing, taxes, and organization. A chapter-by-chapter overview of the book is offered. Water Utility Accounting is AWWA publication order number 10007.