论水资源资产负债表的核算思路

发布时间：2018-04-27 22:05

本文选题：资产负债表 + 水资源　；参考：《水利学报》2017年11期

【摘要】：水资源资产负债表是运用资产负债表的概念和表达方式,来反映水资源作为资产的增减变化、以及不适当的开发利用对环境产生的负债。本文以会计、统计和水核算多视角下的资产负债表演变历程为切入点,通过系统解析资产负债表的基本概念和核算原理,综合比较会计和统计两种核算思路,认为编制水资源资产负债表应充分吸纳会计核算的微观过程化控制和统计核算的宏观决策性支持等优势,既要遵守资产负债表基本原理和规则,又要符合水资源特点,满足水资源管理需求。总结提炼出针对不同核算目的和主体的三类水资源资产负债表核算思路,包括:(1)水权益实体水资源资产负债表,(2)国家/地区经济体水资源资产负债表,(3)国家/地区水资源资产负债表。前两类是基于会计学原理,描述核算主体的涉水活动过程及其对水带来的不利影响,帮助核算主体获得与水相关的决策信息,提高水资源精细化管理水平;第三类是基于统计学原理,反映经济主体与虚拟环境主体之间关于水资源的债务债权关系,成为合理评估水资源开发利用程度和揭示经济社会与环境关系的有效工具。
[Abstract]:The balance sheet of water resources is to use the concept and expression of balance sheet to reflect the change of water resources as assets, as well as the liabilities to the environment caused by improper exploitation and utilization. Based on the evolution of balance sheet from the perspectives of accounting, statistics and water accounting, this paper analyzes the basic concepts and accounting principles of balance sheet systematically, and compares two accounting ideas: accounting and statistics. It is considered that the compilation of water resources balance sheet should fully absorb the advantages of micro-process control of accounting and macro-decision support of statistical accounting, which should not only abide by the basic principles and rules of the balance sheet, but also conform to the characteristics of water resources. To meet the needs of water resources management. Summing up and refining three kinds of water resources balance sheet accounting ideas for different accounting purposes and subjects, The water rights entity's water balance sheet 2) National / Regional economies' Water balance sheet 3) National / Regional Water Resources balance sheet. The first two categories are based on the accounting principle, describe the process of the accounting subject's wading activities and its adverse effects on water, help the accounting subjects to obtain the decision-making information related to water, and improve the level of water resources fine management. The third is based on the principle of statistics, which reflects the relationship between economic subjects and virtual environmental subjects about the debt claims on water resources, and becomes an effective tool to evaluate the development and utilization of water resources and to reveal the relationship between economic, social and environmental.
【作者单位】：中国水利水电科学研究院流域水循环模拟与调控国家重点实验室;中国水利水电科学研究院水资源研究所;
【分类号】：TV213.4

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