水利经济2025，Vol.43Issue(5)：16-22,7.DOI:10.3880/j.issn.1003-9511.2025.05.003
"财务-水"共性视角下水预算管理架构设计
Water budget management scheme design from the"financial-water resources"commonality perspective
摘要
Abstract
Water budget management represents a significant institutional innovation in the field of integrated water resources management.Given the current lack of clear and unified understanding of the conceptual connotation of water budget management,this paper,from the perspective of financial budget management in accounting,studies the processes,techniques,and tools of financial budget management,identifies the commonalities and differences between financial budget management and water budget management,explores the feasibility and specific pathways for migrating the principles and methods of financial budget management to water budget management,thereby providing a theoretical basis for water budget management.It is recommended to construct a water budget management framework based on the mature structure and methods of financial budget management,incorporating the specificities of water resources management.This framework follows a"top-level coordination and secondary-level implementation"approach,explores the water budget management process,and improves its implementation plans.关键词
水预算管理/水资源管理/财务预算管理/迁移运用Key words
water budget management/water resources management/financial budget management/migration and application分类
建筑与水利引用本文复制引用
田贵良,胡宛如,陆灿然.."财务-水"共性视角下水预算管理架构设计[J].水利经济,2025,43(5):16-22,7.基金项目
国家自然科学基金面上项目(42371312) （42371312）
国家社会科学基金项目(19FJYBO29) （19FJYBO29）
