人民长江2026，Vol.57Issue(6)：89-98,10.DOI:10.16232/j.cnki.1001-4179.2026.06.010
水资源核算研究进展
Research progress of water accounting
摘要
Abstract
Water accounting is a prerequisite for the scientific management of water resources and the promotion of their sustain-able development.With CiteSpace 6.2,this study collects 1 906 domestic and international literatures related to water accounting,conducts an analysis on the evolution of research hotspots,and provides a comprehensive review of existing literature on water ac-counting from multiple dimensions,including research scope,objects,content,and methods,analyzing the current status and defi-ciencies.The results show that:① the research hotspots on domestic and international water accounting have gone through several stages of evolution,from qualitative to quantitative,evolving from the proposal of relevant theories and accounting models,to the a-nalysis of practical problems in water resource allocation,protection,sustainable development and so on;② the scope of water ac-counting research covers macro levels such as global,transnational regions,national or domestic regions,meso industry levels,and micro levels such as enterprises,residents,government departments,or supply chains,of which there are relatively few research studies on global,tertiary industry sectors,supply chains,and enterprises;③ the accounting objects include water resource as-sets,liabilities,and equity,with the concepts of water resource liabilities and equity still being controversial;④ the content of ac-counting includes the physical quantity and the value of water resources,with relatively insufficient consideration of water quality;⑤ there are already a variety of water accounting methods for different research objectives,but in practical applications,methods such as the fuzzy comprehensive evaluation method and the environmental replacement cost method still have shortcomings of high data requirements and strong subjectivity.In light of the deficiencies in existing research,suggestions are made to strengthen aca-demic exchanges in the field of transnational water resources,improve water resource data statistics,formulate normative guidance documents for water resource accounting,and comprehensively apply various water resource evaluation methods to further improve research on water resource accounting.关键词
水资源核算/水资源资产负债表/水资源价值量/投入产出模型/可计算一般均衡模型Key words
water resources accounting/water resources balance sheets/water resources value/input-output models/com-putable general equilibrium model分类
建筑与水利引用本文复制引用
吴兆丹,吴竹雅,杨耀辉,丁小琦..水资源核算研究进展[J].人民长江,2026,57(6):89-98,10.基金项目
江苏省社会科学基金项目(23GLC003) （23GLC003）
中央高校基本科研业务费专项资金资助项目(B230207063) （B230207063）
国家留学基金资助项目(202306710016) （202306710016）
