浅析水资源资产负债表的编制

Analysis on preparation of water resources balance sheet

自然资源资产负债表的编制是一个新课题,针对自然资源中的水资源,进行了水资源资产负债表相关的理论探讨与尝试编制。通过对企业资产负债表、国家资产负债表及综合环境经济核算与水资源资产负债表的比较,从水环境-经济核算体系SEEA着手,结合国外水资源核算的实践,对水资源资产负债表的核算对象、水资源负债等概念做了分析讨论,并探索编制出适合我国水情的水资源资产负债表框架,期望有助于我国的水资源资产负债表编制工作。

The compiling of balance - sheet of natural resources is a new research subject. Aiming at the water resources in natural resources, the paper researched the relative theory of balance sheet of water resources. The balance sheet of water resources is compared with corporate balance sheets, national balance sheets and integrated environmental and economic accounting （SEEA） one by one. Starting from the water environment - economic accounting system SEEA, the paper analyzed the concept of accounting object and liability of water resources in combination with the practice of water on international accounting. The paper explored the preparation for China＇s hydrological water resources balance sheet framework, which expects to help China＇s water resources balance sheet preparation. The result can help the compling of water balance sheet water resources in China.