水资源资产负债表编制理论与方法研究进展

水资源资产负债表编制是水资源环境保护的重要举措。本文系统梳理了国内外水资源环境综合核算的发展历程,借鉴国际先进经验,分析了我国编制水资源资产负债表的理论基础、技术方法中存在的问题,就水资源资产负债的确定原则、表式原型设计和水价值核算体系提出了解决思路,初步构建了符合我国水资源管理实际需求的水资源资产负债表技术路线,并对水资源资产负债表在水资源综合管理中的作用进行扩展讨论。这些研究期望有助于探索编制水资源资产负债表提供帮助。

Perspective on theories and methods study of the compilation of water resources balance sheet

The compilation of water resources balance sheet to protect water environment is an important strategic measure. Firstly, the developments of water resources-environment integrated accounting both at home and abroad were systematically introduced in this paper. Next, based on advanced international experiences, the key issues on theoretical basis and techniques for building up the balance sheet of water resources in China were discussed. Finally, a conceptual framework of water resources balance sheet including the determining principles for asset liability, design of the sheet and water resources value accounting system was developed, the technical route of water resources balance sheet which meets the demand of water resources management in China was preliminary established and the extended effects of the sheet in integrated water resources management were also discussed. It might be useful for studying balance sheet of water resources.