延安市水资源存量及变动表试编工作中的思考

Preliminary compilation of physical asset account for water resources in Yan'an City

陕西省延安市作为国家自然资源资产负债表编制试点市之一,水资源存量及变动表编制工作取得较大进展,也遇到一些困惑,发现一些问题。根据延安市水资源存量及变动表的编制情况,对表格的科学性、合理性和可操作性进行了分析,阐述了对编制工作的认识。针对表中各项指标的统计方法、合理性以及表内水量平衡问题等进行了分析,并提出相关建议,供试点工作参考。

Being one of the pilot cities included in balance sheet for national natural resources assets, Yan＇an has made great progress in compiling physical asset account for water resources. However, some obstacles and difficulties have been emerged during the process. Further examination should be made on these tables in terms of its rationality and operability by using data and materials of the city. Recommendations are raised upon statistic methods of indicators, rationality analysis and evaluation of water balance in the table. Their experiences have high reference value for other pilot projects.