试论水资源资产

基于经济学、会计学、统计学及管理学对资产的界定和资产的一般属性,本文将资产概念进行系统梳理及归纳总结,对自然资源资产化的合理性展开论证,概括描述了涉水资产中的典型类别,重点对水资源资产的定义及内涵进行了深入探讨。研究认为:(1)从国家资源管理角度出发,资产指过去的事项产生的,由特定主体拥有或控制的一项资源,该资源能够为其带来未来经济利益;(2)水资产包括水流资产(水资源资产及水域资产)、水利资产、取水许可与水域租赁以及水生态系统服务等涉水资产;(3)水资源资产指现实存在的,由特定主体拥有或控制的,能够为其带来未来经济利益的水资源,范围涵盖了内陆所有可以或可能被提取用于经济社会的水量资源,其中包括淡水及咸水,亦包括可更新水资源及不可更新水资源。本文期望通过对水资产及水资源资产的系统分析论证,开展水资源资产核算体系及水流产权制度建设的理论探讨,为自然资源资产化管理的完善提供参考。

Discussion on water resource assets

Capitalization management of water resources is the precondition for the national construction of ecological civilization system and asset accounting system of natural resources.Based on the definition of as-sets stated in economics, accounting, statistics and resources management fields respectively and their com-mon attributes, the connotation of assets was summed up and redefined for natural resources, the capitaliza-tion of natural resources was discussed and the typical categories of the water assets were analyzed systemat-ically focusing on water resources assets.The research shows that:(1) According to the point of view of the national resources management, assets refer to resources that are owned or controlled by particular enti-ties, and can bring future economic benefits.(2) Water assets are those related to water and relevant eco-nomic activities, including water flow assets (water resources assets and water territory assets), water engi-neering assets, water permission rights and water territory leasing rights and hydro-ecosystem services val-ues;(3) Water resources assets refer to the water actual existing and owned or controlled by particular en-tities, and are capable of bringing economic benefits in future.It is the amount of water resources that can be extracted from the interior of the inland and be used for economic and social purposes, including fresh water and brackish water, as well as renewable and non-renewable water.This paper expects to support the capitalization management of natural resources through theoretical discussion on water resources asset ac-counting and water flow asset property right system construction in arguing what water assets and water re-sources assets are.