摘要
为了全面反映区域水资源开发利用的"数量"、"质量"与"效率",提出水资源相对"资产负债表"的概念,建立了考虑不同影响因素的水资源资产负债表评价指标体系,采用相对优势理论方法进行分析。并以2012年山东省17地市为例,计算了水资源相对"资产""负债"及"净资产",并给出了相应的排序。研究方法在水资源相对"资产负债表"编制方面具有开拓性的意义,对山东省水资源可持续利用和管理具有重要指导作用。
In order to reflect the ' quantity' ' quality' and ' efficiency' of the development and utilization of regional water resource comprehensively, relative ' balance sheet' of water resources was put forward, and the evaluation index system of water resources balance sheet considering various influencing factors was established and analysised by comparative advantage theory of water resource. In addition, 17 cities of Shandong Province were taken as examples, the relative ' asset' , ' debt' and ' net asset' of water resource and the corresponding order were given. This research had pioneering meaning on compiling relative "balance sheet" of water resource, and had an important guiding role on water resources sustainable utilization and management in Shandong Province.
作者
曹升乐
于翠松
CAO Shengle YU Cuisong(School of Civil Engineering, Shandong University, Jinan 250061, Shandong, China)
出处
《山东大学学报(工学版)》
CAS
北大核心
2016年第6期1-7,共7页
Journal of Shandong University(Engineering Science)
基金
山东省水利科研与技术推广资助项目(SDSLKY201604)
关键词
水资源
相对资产负债表
评价指标体系
资产
负债
净资产
山东省
water resource
relative balance sheet
evaluation index system
assets
debt
net asset
Shandong Province