根据我国的水资源国情，我国的水利工程要具有多个服务目的，综合利用水利工程成为我国水利研究中的一个重大课题。为了合理开发利用我国的水资源，要提高对综合利用水利工程的认识，做好对综合水利工程的投资成本核算。本文介绍了综合利用水利工程的经济特点，分析了综合水利工程的投资成本核算方法。%According to the situation of water resources in China, the water conservancy project needs to have multiple service purpose, so multi-purpose hydro-engineering has become a major issue in the study of water conservancy in China. In order to rationally develop and utilize water resources, it is necessary to improve the understanding of the multi-purpose hydro-engineering and do well in investment cost accounting. This paper introduces the economic characteristics of multi-purpose hydro-engineering, and analyzes the multi-purpose hydro-engineering investment cost accounting method.
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