基于离任审计的水资源资产负债表构建研究

Study on the Construction of the Water Resources Balance Sheet Based on the Outgoing Audit Analysis in the New Period

我国已明确对领导干部任期内生态环境绩效进行考核,建立生态环境损害责任终身追究制。通过参考国外资源核算体系,结合国内实际情况,对水资源资产负债表中资产、负债和净资产三大要素的确认条件、分类、计量模式等编制重点和难点进行探讨。根据水资源资产负债表的特点是存量与流量并重,同时关注实物量与价值量核算。建立以离任审计为视角,由细分类水资源资产负债表子表及其汇总而成的总表、附注、重点关注领域报告等组成的水资源资产负债表体系。

China has confirmed the assessment of eco-environmental performance during the officers＇ administration, establishing lifelong accountability system of eco-environmental damage. The research is to explore the emphasis and difficulty of the definition, confirmation conditions, classification, disclosure, as well as physical quantity and value quantity measurement model of assets, liabilities and net assets, which are the three major elements in water resources balance sheet. This research is based on the review of foreign and domestic related researches, meanwhile, it has combined foreign resources accounting system with the reality in China. What＇s more, this research has focused on physical quantity and value quantity calculation because the characteristic of water resources balance sheet is the equal attention to stock and flow. The purpose is to set up a water resources balance sheet system which matches the outgoing audit of natural resources, with sub tabulations of fine-classified water resources balance sheet, the general tables, the notes and the reports of key fields.