Resources Science ›› 2018, Vol. 40 ›› Issue (5): 899-907.doi: 10.18402/resci.2018.05.03

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

Xiaoyu SONG1(), Yue CHEN2,3, Huiming YAN2,3, Yanzhao YANG2,3, Zhiming FENG2,3   

  1. 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


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