资源科学 ›› 2018, Vol. 40 ›› Issue (5): 908-918.doi: 10.18402/resci.2018.05.04
杨艳昭1,2,3(), 陈玥1,2, 宋晓谕4, 闫慧敏1,2,3, 封志明1,2,3
收稿日期:
2018-03-22
修回日期:
2018-04-27
出版日期:
2018-05-10
发布日期:
2018-05-10
作者简介:
作者简介:杨艳昭,女,辽宁朝阳人,博士,研究员,研究方向为自然资源资产评估与负债表编制。E-mail:
基金资助:
Yanzhao YANG1,2,3(), Yue CHEN1,2, Xiaoyu SONG4, Huimin YAN1,2,3, Zhiming FENG1,2,3
Received:
2018-03-22
Revised:
2018-04-27
Online:
2018-05-10
Published:
2018-05-10
摘要:
探索编制水资源资产负债表是十八届三中全会以来水资源管理领域的研究热点。本文在构建由“汇总表-归类表-辅助表-基础表”组成的水资源资产负债表报表体系的基础上,从存量到流量、从实物到价值确定了水资源资产负债表的表式结构与核算方法,并以浙江省湖州市为案例区,实践探索编制了2006—2013年湖州市水资源资产负债表。研究表明:①2013年湖州市水资源资产价值总量为1414.10亿元,是当年湖州市GDP的80%,印证了湖州市“绿水青山就是金山银山”的科学发展理念;②2006—2013年,因社会和自然因素的共同影响,湖州市水资源资产增加了224.78亿元,增幅为18.90%;③2006—2013年,受水生态系统服务价值增加的影响,湖州市水资源负债总量为-3.81亿元,水资源资产与负债差额为1417.91亿元。
杨艳昭, 陈玥, 宋晓谕, 闫慧敏, 封志明. 湖州市水资源资产负债表编制实践[J]. 资源科学, 2018, 40(5): 908-918.
Yanzhao YANG, Yue CHEN, Xiaoyu SONG, Huimin YAN, Zhiming FENG. Compilation of a water resource balance sheet for Huzhou City[J]. Resources Science, 2018, 40(5): 908-918.
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