实物型水资源资产负债表表式结构设计

发布时间：2018-07-04 18:29

本文选题：水资源 + 资产负债表　；参考：《自然资源学报》2017年11期

【摘要】：论文在阐述资产负债表基本概念和原理的基础上,遵循会计恒等式、复式记账规则和权责发生制的记账基础,结合我国水资源管理的实际,提出了基于会计学的水权益实体水资源资产负债表表式结构和基于统计学、经济学的国家(地区)水资源资产负债表表式结构,从而实现能够反映水权益实体之间和经济体与环境之间关于水资源资产的债务债权关系的水资源资产核算,实现国家和行政区层面的水资源资产负债核算,为生态文明体系建设、自然资源资产核算、领导干部离任审计考核等提供必要的基础信息,也为进一步完善水资源资产负债表账户体系奠定基础。
[Abstract]:On the basis of expounding the basic concepts and principles of balance sheet, the paper follows the accounting identity, double-entry accounting rules and accrual basis of accounting, and combines the reality of water resources management in China. The structure of water resources balance sheet of water rights entity based on accounting and the structure of water resources balance sheet based on statistics and economics are put forward. Thus, the accounting of water resources assets can reflect the relationship between water equity entities and between economies and the environment in relation to the debt claims on water resources assets, and the accounting of water resources assets and liabilities at the national and district levels, It provides the necessary basic information for the construction of ecological civilization system, the accounting of natural resources assets, the auditing and assessment of leading cadres leaving office, and also lays the foundation for further improving the balance sheet account system of water resources.
【作者单位】：中国水利水电科学研究院水资源所;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财务与资产管理处;
【基金】：国家自然科学基金项目(71573274,41401648,51279210) 国家重点研发计划(2016YFC0503502,2016YFC0401408) 国家社科基金重大项目(15ZDB160) 中央分成水资源费项目(126301001000160003)~~
【分类号】：TV213.4

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