水利学报2017，Vol.48Issue(11)：1324-1333,10.DOI:10.13243/j.cnki.slxb.20170182
论水资源资产负债表的核算思路
Accounting methodology of the balance sheet for water resources
摘要
Abstract
Balance sheet for water resources (BSW) is a kind of tabulation method in employing the concepts and formation of balance sheet (BS) to reflect the changes of water resources stock and flow when it is regarded as economic assets including water liabilities due to inappropriate uses to environment.In multi-visions of accounting,statistics and hydrology,starting from description of balance sheet (BS) evolution,the author analyses the basic principle of BS in both accounting and statistic methodologies and gives the viewpoints as that BSW should combine and absorbs the advantages of micro process control in accounting and macro decision support in statistics.It should follow the basic principles and rules of BS and meet the characteristics of water resources and the demand of water management as well.The author proposes the accounting methodologies for three classes of BSW with different accounting targets and entities.Those classes are BSW for a single water entity,BSW for national/regional economic entity and BSW for nations/regions.The first two are designed based on accounting principle and for describing the water-related activities and the impact they made.It will help accounting body to obtain water-related decision information and enhance delicacy water management.Third one is designed based on statistic principle and for revealing the relations of obligatory right and debt between virtual environmental entity and economic entity on water resources.It will form fundamental approaches in water resources utilization assessment and in environmental effect evaluation.关键词
资产负债表/水资源/会计核算/统计核算/水核算Key words
balance sheet/water resources/accounting/statistics/water accounting分类
建筑与水利引用本文复制引用
贾玲,甘泓,汪林,秦长海..论水资源资产负债表的核算思路[J].水利学报,2017,48(11):1324-1333,10.基金项目
国家重点研发计划课题(2016YFC0401408,2016YFC0503502) （2016YFC0401408,2016YFC0503502）
国家自然科学基金项目(71774172,41401648,71573274) （71774172,41401648,71573274）
国家社会科学基金重大项目(15ZDB160) （15ZDB160）
