水利水电技术（中英文）2024，Vol.55Issue(12)：148-158,11.DOI:10.13928/j.cnki.wrahe.2024.12.012
基于生态价值的水资源资产价值核算方法研究
Study on the accounting method of water resource asset value based on ecological value
摘要
Abstract
[Objective]The value of water resource assets serves as an important basis for audits of outgoing local leaders,the principal-agent relationship in water resources ownership,and other related administrative evaluations.[Methods]Based on the characteristics and asset attributes of water resources,we define the accounting boundary for water resource assets.An account-ing method for water resource assets is proposed,incorporating mertics for water quantity,water purification,ecological water,climate regulation,and flood regulation and storage.This approach is applied to the Baifuhe Basin in Guizhou,emphasing the ecological value of water resources.[Results]The value of water resources assets calculated is 1.958 billion yuan,of which the water value is 544 million yuan,the water purification value is 137 million yuan,the ecological water value is 446 million yuan,the climate regulation value is 515 million yuan,and the flood storage value is 315 million yuan.[Conclusion]Compared with u-nilateral water output method,water price method and ecological product value method and so on three kinds of common account-ing method,accounting boundary of water resource availability,river water consumption and human activity service water quantity is more reasonable;the virtual value method of transforming ecological water into life,agriculture and industry fully reflects the occupation cost of ecological water,and the calculation elements are more operational.This approach can provide scientific basis for the value of water resources and efficient management of water resources.关键词
水资源/资产/价值核算/模型/生态价值/影响因素Key words
water resource/asset/value accounting/model/ecological value/influencing factors分类
建筑与水利引用本文复制引用
洪明海,冯楚桥,余晓敏,刘辉,严涛,杨荣芳,苏海鹏,吴名剑,郝志斌,李析男,齐云飞..基于生态价值的水资源资产价值核算方法研究[J].水利水电技术（中英文）,2024,55(12):148-158,11.基金项目
国家自然科学基金(52269025) （52269025）
贵州省水利厅科技专项经费项目资助(任务书编号KT202411) （任务书编号KT202411）
