水资源与水工程学报2017，Vol.28Issue(4)：1-5,5.DOI:10.11705/j.issn.1672-643X.2017.04.01
水资源资产负债表编制理论与方法研究进展
Perspective on theories and methods study of the compilation of water resources balance sheet
摘要
Abstract
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.关键词
水资源资产负债表/资源环境综合核算/水核算/水资源管理Key words
water resources balance sheet/resource-environment integrated accounting/water accounting/water resources management分类
建筑与水利引用本文复制引用
黄晓荣,郭碧莹,奚圆圆,王燕秋,高蔺云..水资源资产负债表编制理论与方法研究进展[J].水资源与水工程学报,2017,28(4):1-5,5.基金项目
国家自然科学基金项目(51579161) （51579161）
