水资源资产负债表编制与实证

Compilation of Water Resources Balance Sheet and Its Empirical Study

中共十八届三中全会提出编制自然资源资产负债表,并实行领导干部离任审计制度,全国各地陆续开展负债表编制工作。文章从实际操作的角度出发,结合水资源的物理属性和经济特质,详细阐述了水资源资产负债表的相关概念、编制原理、编制步骤,并以江苏省为例运用2010-2014年水资源统计数据编制了江苏省水资源资产负债表。最后,针对研究过程中所发现的水资源资产负债表概念界定以及水资源资产负债表编制等操作性问题进行了深入地分析和讨论。

The Third Plenary Session of the 18 th CPC Central Committee proposed to compile natural resources balance sheet and implement an auditing system for leading cadres leaving their posts. This paper elaborates the related concept of water resources balance sheet, its compiling principles and procedures from the perspective of practical operation in consideration of the physical property and economic characteristics of water resources. And then taking Jiangsu Province as an example, the paper compiles the balance sheet of water resources by using the data of water resources statistics from 2010 to 2014. Finally, the paper makes an in-depth analysis and discusses on the definition of water resource balance sheet and the operational problems of water resource balance sheet preparation found in the course of study.