深圳市宝安区水资源资产负债表编制研究

探索编制自然资源资产负债表是党的十八届三中全会做出的重大决定,这一重大决定有助于我国推进生态文明建设和重要的基础性制度建设。当前,我国学者开展了诸多有关自然资源资产负债表的编制研究工作,然而尚未形成规范统一的标准,而且大多数尚处于理论研究和摸底调查阶段,还没有系统性的成果出现。针对我国目前的现状,开展了有关自然资源负债表编制方面的理论研究工作,并以广东省深圳市宝安区为例展开了实例研究。简要介绍了深圳市宝安区近3 a来在自然资源资产负债表编制方面开展的理论探索研究及其实践应用的进展情况,以水资源为突破口,搭建了由实物量表、质量表、价值表、流向表和负债表共5张表构成的水资源资产负债表框架体系,并以茅洲河为研究试点对象,全面核算其实物量、质量、价值量、流向和负债状况。核算结果表明,2016年,茅洲河的净资产为270 147.97万元。最后针对当前负债表编制过程中存在的一系列共性问题,提出了今后的主要研究方向。

Research on preparation of water resources balance sheet in Baoan district of Shenzhen

Preparing the balance sheet of natural resources is an important decision made by the Third Plenary Session of the 18th CPC Central Committee, which is conducive to the construction of ecological civilization in China. At present, many scholars in China have carried out a lot of researches on the preparation of natural resources balance sheet, but have not yet formed a unified standard. Most of the researches are in theoretical exploration and groping investigation stage, no systematic results are achieved. This paper briefly introduces the theoretical research and practical application progress of natural resources balance sheet in Baoan District of Shenzhen in the past three years. Taking water resources as the breakthrough point, a framework of balance sheet system consisting of five tables, namely physical quantity table, quality table, value table, flow table and balance table, is then set up. The Maozhou River is taken as a pilot object to check its physical quantity, quality, value, flow and liabilities. The net assets of the Maozhou River in 2016 are 2.7014797 billion yuan. Finally, the future research directions are put forward to solve the common problems still existing in compiling the balance sheet.