水资源资产负债表表式结构初探

doi:10.18402/resci.2018.05.03

资源科学 ›› 2018, Vol. 40 ›› Issue (5): 899-907.doi: 10.18402/resci.2018.05.03

• 专栏：自然资源资产负债表编制 • 上一篇下一篇

水资源资产负债表表式结构初探

宋晓谕¹(), 陈玥^2,³, 闫慧敏^2,³, 杨艳昭^2,³, 封志明^2,³

1. 中国科学院西北生态环境资源研究院,兰州 730000
2. 中国科学院地理科学与资源研究所,北京100101
3. 中国科学院大学资源与环境学院,北京100049

收稿日期:2018-03-22 修回日期:2018-04-20 出版日期:2018-05-10 发布日期:2018-05-10
作者简介:
作者简介：宋晓谕，男，吉林长春人，博士，助理研究员，主要研究领域为生态经济、环境政策。E-mail：songxy@llas.ac.cn
基金资助:
国家重点研发计划课题（2016YFC0503502）;中国科学院A类先导专项项目（XDA19040502）

Initial research into an accounting framework for a water resource balance sheet

Xiaoyu SONG¹(), Yue CHEN^2,³, Huiming YAN^2,³, Yanzhao YANG^2,³, Zhiming FENG^2,³

1. Northwest Institute of Eco-Environment and Resources, Chinese Academy of Science, Lanzhou 730000, China
2. Institute of Geographic Sciences and Natural Resources Research,Chinese Academy of Sciences,Beijing 100101, China
3. College of Resources and Environment,University of Chinese Academy of Sciences,Beijing 100049, China

Received:2018-03-22 Revised:2018-04-20 Online:2018-05-10 Published:2018-05-10

摘要/Abstract

摘要：

探索编制自然资源资产负债表是党的十八届三中全会在生态文明建设领域中的一项重要制度创新。水资源资产负债表是自然资产负债表在水资源领域的重要应用,同时也是自然资源资产负债表的重要组成部分。目前,对于水资源资产负债表的研究还处于理论探索阶段,在相关概念、核算指标、核算框架以及核算表式方面仍存在争议。本文以探索构建水资源资产负债核算框架为目标,在回顾国内外水资源资产负债表和水资源环境经济核算相关研究进展的基础上,从辨析水资源资产、负债概念入手,分析了开展水资源资产、负债核算的相应指标,进而,提出了从存量到流量,从实物到价值,从分类到综合的水资源资产负债核算框架与相应的核算表式,为开展区域水资源资产负债核算提供参考。

关键词: 水资源资产负债表, 核算表式, 水资源环境经济核算

Abstract:

Establishing natural resource asset balance sheets was an important innovation during the Third Plenary Session of the 18th Central Committee of the Communist Party of China in the field of ecological civilization construction. The water resource asset balance sheet is a significant application of the natural resource asset balance sheet. Research into water resource asset balance sheets is in its infancy. Many disputes remain, such as accounting indicators, accounting frameworks and accounting expression. This paper aims to explore the construction of a water resource assets balance sheet accounting framework. Based on a review of domestic and international water resources asset balance sheet and water resource environmental economic accounting, considering the scientific nature of accounting and local operability, we started with discriminating the concept of water resources assets and liabilities. We explained the accounting scope of water resource assets and liabilities, and selected indicators for water resource assets and liabilities considering the multiple properties of water resources, water environment and water ecology, and the spirit and related achievements of “Three Red Lines of Water Resources Management” in the “Strict Water Resource Management System” currently implemented. Moreover, through the method of value, different dimension data were unified and expressed in terms of value, and linked with the results of other resource assets and liabilities. We put forward the accounting framework of water resource asset balance sheet and corresponding accounting expression from stock to the flow and from the physical to the value and four-level table accounting structure from basic table, auxiliary table and categorized table to summary table.

Key words: water resource balance sheet, accounting table structure, integrated environmental and economic accounting for water resources

宋晓谕, 陈玥, 闫慧敏, 杨艳昭, 封志明. 水资源资产负债表表式结构初探[J]. 资源科学, 2018, 40(5): 899-907.

Xiaoyu SONG, Yue CHEN, Huiming YAN, Yanzhao YANG, Zhiming FENG. Initial research into an accounting framework for a water resource balance sheet[J]. Resources Science, 2018, 40(5): 899-907.

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	研究区
期初存量
存量增加
降水形成的水资源量
流入与调入量
社会经济用水回归量
其他水源水量
存量减少
取水量
流出与调出量
非用水消耗量
期末存量

	河流水面	湖泊水面	坑塘水库水面	合计
核算期初面积
核算期末面积
核算期内流量变化

	地表水	地下水		合计
	地表水	地下水总量	其中：深层地下水	合计
用水控制量
实际用水量
过度消耗量

	氨氮	COD	合计
污染物排放控制量
实际排放量
超排量

	涵养水源	调蓄洪水	固土保肥				净化水质
	涵养水源	调蓄洪水	固土	保肥：氮	保肥：磷	保肥：钾	净化：氮	净化：磷
期初存量
期末存量
变化量

水资源资产负债表表式结构初探

Initial research into an accounting framework for a water resource balance sheet

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负债类别	统计期合计
水资源过耗
水体污染物超标排放
水生态系统服务供给量损失
合计

资产类	期初值	期末值	负债类	统计期合计
水量			水资源过耗
水域面积			水体污染物超标排放
			水生态系统服务供给量损失
合计			合计
			资产负债差额