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由水利部农村电气化研究所主编的全国水利行业标准《小水电建设项目经济评价规程(SL16-92)》,自水利部颁发以来,对小水电建设的规范化、正规化起到了较大的促进作用,提高了小水电建设决策的民主化、科学化水平,由于近两年来国家财税制度的改革,对建设项目经济评价影响较大。根据国家计委和建设部重新修订颁布的《建设项目经济评价方法与参数》(第二版),国务院版发的一系列新的财政税收制度、财政部颁发的《企业财务通则》和《企业会计准则》等文件,水利部农村电气化研究所对《小水电建设项目经济评价规程》进行了修改补充,编制的修改补充规定现已由水利部正式发布。
The National Water Conservancy Industry Standard, “Simplified Economic Regulations for Small Hydropower Projects (SL16-92)”, edited by the Ministry of Water Resources Rural Electrification Research Institute, has been playing a major role in promoting the standardization and regularization of SHP construction since the issuance of the Ministry of Water Resources. It has increased the democratization and scientific level of small hydropower construction decision-making. Because of the reform of the national finance and taxation system in the past two years, it has a greater impact on the economic evaluation of construction projects. According to the revised “Construction Project Economic Evaluation Methods and Parameters” (second edition) issued by the State Development Planning Commission and the Ministry of Construction, a series of new fiscal tax systems issued by the State Council, the “General Principles of Corporate Finance” issued by the Ministry of Finance and the "Enterprises Accounting standards and other documents, the Ministry of Water Resources Rural Electrification Institute revised and supplemented the “Simplified Economic Regulations for Small Hydropower Projects”, and the revised supplementary provisions of the preparation have now been formally released by the Ministry of Water Resources.