水利经济2026，Vol.44Issue(3)：19-27,9.DOI:10.3880/j.issn.1003-9511.2026.03.003
区域水生态资产负债表编制研究
The compilation of regional water ecological balance sheet
摘要
Abstract
Precise accounting of ecological assets plays a fundamental role in facilitating interregional ecological compensation and advancing green development practices.By adopting the entire aquatic ecosystem as the compilation object and incorporating the value of aquatic products and aquatic ecosystem services into the measurement scope,this study explores the development of a water ecological balance sheet.Using relevant data from Changzhou from 2022 to 2023 as a sample,the application of the regional water ecological balance sheet is validated.The study reveals:Establishing a capital reserve account creates interlinkages between balance sheet items,forming a"Chango Table-Master Table"reporting system that enables systematic monitoring and dynamic assessment of regional water ecological assets,liabilities,and equity.The compilation principles of"quantifying physical quantities before monetary values,and classifying before synthesizing"can effectively reflect the adaptability of local governments'water ecological policy management.The compilation method clearly reveals changes in Changzhou's water ecological asset structure and their driving factors.It accurately captures resource and environmental shifts under Changzhou's water ecological policy interventions,thereby providing reliable evidence for evaluating ecological protection policy effectiveness and supporting water ecological management decisions.关键词
水生态资产/水生态负债/水生态权益/常州市Key words
water ecological assets/water ecological liabilities/water ecological rights/Changzhou引用本文复制引用
马海良,赵淑雅..区域水生态资产负债表编制研究[J].水利经济,2026,44(3):19-27,9.基金项目
国家社会科学基金项目(25BGL243) （25BGL243）
