水资源绝对资产负债计算方法

为全面反映区域水资源开发利用的数量、质量与效率,提出水资源绝对资产负债表的概念,提出资源系数、质量系数和效率系数的概念及其确定方法,给出水资源绝对资产与负债的计量方法。以济南市为例,计算反映水资源的数量、质量与利用效率的资源系数、质量系数和效率系数,计算出2011—2015年绝对资产值分别为0.28亿、0.37亿、0.54亿、0.26亿和0.25亿m³;绝对负债值分别为0.64亿、0.42亿、0.71亿、0.19亿和0.64亿m³。水资源绝对资产负债计算方法是在水资源相对“资产负债表”基础上的进一步创新性研究,对水资源“资产负债表”的创立和区域水资源的可持续开发利用具有重要理论意义和实用价值。

The calculation method of absolute assets and liabilities of water resource

In order to comprehensively reflect the quantity, quality and efficiency of regional water resource development and utilization, a framework of absolute balance sheet of water resource was proposed.The concepts and the associated determination methods for resource coefficient, quality coefficient and efficiency coefficient were proposed, and the quantification methods of the absolute assets and liabilities of water resource were given. Taking Jinan City of Shandong Province as an example, based on the proposed method, the resource coefficient, quality coefficient and efficiency coefficient, which could reflect the quantity, quality and utilization efficiency of local water resource, were calculated. The calculated absolute assets from 2011 to 2015 were 0.28×10⁸, 0.37×10⁸, 0.54×10⁸, 0.26×10⁸ and 0.25×10⁸ m³ respectively, and the absolute liabilities were 0.64×10⁸, 0.42×10⁸, 0.71×10⁸, 0.19×10⁸ and 0.64×10⁸ m³ respectively. This research could be considered as a further in-depth innovation on the existing relative balance sheet of water resource, and had theoretical significance and practical values on the establishment of absolute balance sheet and regional sustainable development of water resource.