评价水用户的财务绩效-以土耳其的盆地为例外文翻译.docVIP

外文翻译 原文 Assessing the financial performance of water user associations: a case study at Great Menderesbasin, Turkey Material Source: Springer Science + Business Media Author: Cengiz Ko? Financial administration of management, operation, and maintenance (MOM) services in irrigation schemes is one of the most important functions of aWater User Association (WUA). Without proper MOM financial management, WUA can not properly operate or maintain its irrigation or drainage system. Proper financial management will not only help assure the economic viability and continued existence of WUA; it will establish and maintain the confidence of its member. The goals of MOM financial management are to facilitate an effective use of the assets of WUA, manage funds to the best benefit of its members, readily explain the financial condition of the WUA, establish and maintain the confidence of its member, help assure the economic viability and continued existence of the WUA. The institutional viability of WUA is strongly related to their financial management. The main source of revenue of WUA is the collection of water use charges as a result of MOM services provided to members. The level of these charges, in turn, is dependent on the costs of operating and maintaining the water supply system. Some types of water supply system are expensive to operate and maintain while others are cheaper, and while each system may have its own unique advantages, from the poverty alleviation aspects, the cost effectiveness of the system is an overriding consideration. Hence, the establishment of new WUA that use cost-effective technology is generally preferable to the use of more expensive technology. Financial administration of MOM services is the receipt, maintenance, expenditure, and account of the assets of a person, business, government department, an irrigation association or a group. Accounting for these is the heart of all financial management. Accounting may be defined as the art of analyz