资源科学 ›› 2018, Vol. 40 ›› Issue (5): 908-918.doi: 10.18402/resci.2018.05.04

• 专栏:自然资源资产负债表编制 • 上一篇    下一篇

湖州市水资源资产负债表编制实践

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   

  1. 1. 中国科学院地理科学与资源研究所, 北京100101
    2. 中国科学院大学资源与环境学院,北京 100049
    3. 国土资源部资源环境承载力评价重点实验室,北京 101149
    4. 中国科学院西北生态环境资源研究院,兰州 730000
  • 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:yangyz@igsnrr.ac.cn

  • 基金资助:
    国家重点研发计划项目(2016YFC0503505,2016YFC0503502);中国科学院战略性先导科技专项(A类)资助(XDA19040301)

Compilation of a water resource balance sheet for Huzhou City

Yanzhao YANG1,2,3(), Yue CHEN1,2, Xiaoyu SONG4, Huimin YAN1,2,3, Zhiming FENG1,2,3   

  1. 1. Institute of Geographic Sciences and Natural Resources Research, Chinese Academy of Sciences, Beijing 100101, China
    2. College of Resources and Environment, University of Chinese Academy of Sciences, Beijing 100049, China
    3. Key Laboratory of Carrying Capacity Assessment for Resource and Environment, Ministry of Land and Resources, Beijing 101149, China
    4. Northwest Institute of Eco-Environment and Resources, Chinese Academy of Sciences, Lanzhou 730000, China
  • 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。

关键词: 水资源资产负债表, 水资源核算, 水资源资产, 水资源负债, 湖州市

Abstract:

The compilation of water resource balance sheets is a hotspot in the field of water resource management since the Third Plenary Session of the 18th. The compilation aims to make clear the exact value of water resource assets and water resource liabilities. Exploring the compilation of water resource balance sheets and practical applications is of great importance for promoting an ecological civilization. As a new concept, there are no precedents for this framework. This paper established a series of accounts of water resource assets and liabilities, and determined the methods of calculating indexes of water resource assets and water resource liabilities. A compiled water resources balance sheet from 2006 to 2013 in Huzhou City was developed. In 2013, the total value of water resources assets in Huzhou City was 141.41 billion CNY, representing 80% GDP of Huzhou City. Water resource assets are an important guarantee for the coordinated development of the social economy and water resource environment. On impact of natural and social factors, from 2006 to 2013 water resource assets increased by 22.48 billion CNY or about 18.90%. The amount caused by difference values between assets and liabilities was to 141.79 billion CNY, but by the protection of water resources and impact of water ecological restoration the total water resource liability in Huzhou City was -0.38 billion CNY. During the accounting period, water resource liabilities for Huzhou City were reduced. The water resource balance sheet for the “Huzhou Pattern” will be established so as to provide guidance for national demonstrative applications in some demonstration zones, namely the Xizang Autonomous Region, Shenzhen Special Economic Zone in Guangdong Province, Zhangye City in Gansu Province and Rizhao City in Shandong Province.

Key words: water resource balance sheet, water resource accounting, water resources assets, water resources liabilities, Huzhou City