水权益实体实物型水资源会计核算框架研究

发布时间：2018-07-26 17:23

【摘要】：基于水资源核算、环境会计核算和资产负债表基本理论与方法,本文提出了针对水权益实体的水资源会计核算框架,包括主要概念、制度基础、基本假设、确认基础、核算科目等,构建了水会计凭证、水会计账簿和水会计报表的实物型水会计核算体系,设计了水资源流量表、水资源权益变动表和水资源资产负债表的表式结构,并选取供水企业为核算主体进行算例分析。研究成果不仅可为水权益实体提供涉水活动全过程的水资源信息,实现了将会计核算的过程化控制理论与方法在水资源精细化管理中的应用,也可为国家或地区掌握经济体水资源活动规律,从微观会计核算层面向宏观资源环境核算层面扩展奠定基础。
[Abstract]:Based on the basic theories and methods of water resources accounting, environmental accounting and balance sheet, this paper puts forward a framework of water resources accounting for water equity entities, including the main concepts, institutional basis, basic assumptions, confirmation basis. The water accounting voucher, the water accounting book and the water accounting statement are constructed, the water resource flow table, the water resources equity change statement and the water resources balance sheet are designed, the structure of the water resource flow table, the water resources equity change statement and the water resources balance sheet are designed. And selected water supply enterprises as the main accounting for the case analysis. The research results can not only provide the water resources information of the whole process of the water rights and interests entity, but also realize the application of the accounting process control theory and method in the water resources fine management. It can also lay a foundation for a country or a region to grasp the laws of water resources activities in an economy and expand from the micro accounting level to the macro resource environment level.
【作者单位】：中国水利水电科学研究院;
【基金】：国家社科基金重大项目(15ZDB160) 国家自然科学基金面上项目(71573274)和青年项目(41401648)的资助
【分类号】：F275;F299.24

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