财务管理政策的一个重要组成部分是适当的水价，即反映供水全部成本的收费率，以确保为运营、维护和改善水务设施提供充足的资金。本文回顾的结构化费率方法包括递减阻塞费率、固定或统一费率、递增阻塞费率、季节性或峰值费率、非计量服务费率和新用户费率。讨论了全成本定价的好处以及定价对节水的影响。实施全成本定价的障碍包括缺乏计量、历史定价过低、现有会计制度的局限性、与费率制定过程有关的政治担忧以及制度约束。将水务设施的支出和收入与市政总账户分开的好处，以便为资本改善和全面发展的好处积累资金- 参考马萨诸塞州的经验，引用了成本定价。计算水资源全部成本的考虑因素包括固定资产的估值和折旧的确定。讨论了增加水表使用、提高公众对水服务全部成本的认识以及改进费率制定过程的重要性。本文以马萨诸塞州波士顿市最近通过成立一个委员会和采用全成本定价对供水和下水道服务进行重组的案例研究为例，说明市政当局如何改善财务和运营管理。包括8个参考文献、图表。

One essential component of a financial management policy to ensure adequate funds for operating, maintaining, and improving water utilities is appropriate water pricing, i.e., charging rates that reflect the full cost of providing water. Methods of structuring rates reviewed in this paper include declining block rates, flat or uniform rates, increasing block rates, seasonal or peak rates, rates for unmetered service, and rates for new users. Benefits of full-cost pricing and the effects of pricing on water conservation are addressed. Obstacles to implementing full-cost pricing identified include lack of metering, historical underpricing, limitations of existing accounting systems, political concerns relating to ratesetting processes, and institutional constraints. Benefits of separating expenditures and revenues of the water utility from municipality general accounts to allow funds to accrue for capital improvements and benefits of full-cost pricing are cited, with reference to the Massachusetts experience. Considerations for calculating the full cost of water addressed include valuation of fixed assets and determination of depreciation. The importance of increased use of meters, increasing public awareness concerning the full cost of water service, and improving the rate-making process are addressed. A case study of the recent restructuring of water and sewer services in Boston, Massachusetts, by establishing a commission and through the adoption of full-cost pricing is provided as an example of how a municipality can improve financial and operational management. Includes 8 references, figures.