美国各地的水务公司已经意识到需要进行长期财务规划，以应对国家经济的变化，评估和规划1986年《安全饮用水法》修正案对其运营和资本项目的影响，以适应对投资和债券市场有重大影响的国家税收立法的变化，并评估保护工作带来的用水模式的变化。本文重点介绍了图森水利局制定长期财务计划的过程。本文介绍了这一过程中的基本步骤，包括建立公民参与机制，制定指导财务规划工作的政策，以及确定财务计划的组成部分和规划过程中使用的工具。 此类计划的编制和发布在客户和决策者之间建立了对图森水务的信心和信誉。包括表格。

Water utilities across the United States have become aware of the need for long-range financial planning to respond to changes in the nation's economy, to evaluate and plan for the impact of the 1986 Safe Drinking Water Act amendments on their operation and capital program, to accommodate changes in national tax legislation that significantly affect investment and bond markets, and to evaluate changing patterns of water use brought about by conservation efforts. This article focuses on the process the Tucson Water Department uses to develop longrange financial plans. The fundamental steps in this process are presented, including establishment of a mechanism for citizen involvement, formulation of policies that guide financial planning efforts, and identification of the components of a financial plan and of the tools utilized in the planning process. The preparation and publication of such plans have built confidence and credibility in Tucson Water among both customers and policy-makers. Includes Tables.