基于要素成本核算的水资源管理研究

Water Management Research Based on Factor Cost Accounting

基于虚拟水理论,以玉米和小麦为例,运用生产函数模型分析水资源要素成本,结果显示:我国现行生产成本核算指标体系和方法低估了旱作粮食生产过程中的水资源投入,造成了水资源成本忽略,其中小麦亩均水资源忽略成本为23元,玉米为169元,;考虑虚拟水投入,小麦生产中水资源要素成本(32元/亩)远低于玉米(174元/亩),从资源利用的经济成本考虑,我国一方面可以通过贸易途径满足国内对玉米的需求缺口,另一方面可以用小麦替代饲用玉米;水资源要素成本忽略的空间差异较大,地表水资源相对丰富的长江、淮河和海河流域水资源要素成本忽略程度最高,导致这些地区农业生产用水粗放,加剧了农业面源污染态势,不利于绿色农业发展和资源节约型社会建设;新疆等地表水资源较少的区域水资源利用成本高,间接地提高了资源利用效率。因此,建议未来旱作粮食生产要素成本核算中充分考虑虚拟水含量及由此引起的水资源要素成本增加,有利于提高水资源利用效率,促进资源节约型社会建设。

Based on virtual water theory, used production function, this paper analyzes water resources cost of wheat and corn. The result shows that today＇ s production cost accounting index system underestimates water resources input in crop production. The underestimated water resources cost in wheat production is RMB 23/mu, corn is RMB 169/mu. Because the water resources cost is much less than corn, we can meet the demand for corn through trade or substituting wheat for feed corn. There are large spatial differences that factor cost of water resources ignores, the Yangtze River, Huaihe and Haihe River basins, which have abundant surface water resources, got the highest ignoring degree, leading to extensive agricultural production water, aggravating the situation of agricultural non-point source pollution, which hinders the green agriculture development and the construction of resources-saving society. Future drought grain production cost accounting should take consideration of virtual water content and the resuhing increase of water resources cost, improve the water usage efficiency in drought crop production based on economic means, and promote the construction of resources-saving society.