水权益实体实物型水资源会计核算框架研究

The Framework of Physical Water Resources Accounting for Water Entities

基于水资源核算、环境会计核算和资产负债表基本理论与方法,本文提出了针对水权益实体的水资源会计核算框架,包括主要概念、制度基础、基本假设、确认基础、核算科目等,构建了水会计凭证、水会计账簿和水会计报表的实物型水会计核算体系,设计了水资源流量表、水资源权益变动表和水资源资产负债表的表式结构,并选取供水企业为核算主体进行算例分析。研究成果不仅可为水权益实体提供涉水活动全过程的水资源信息,实现了将会计核算的过程化控制理论与方法在水资源精细化管理中的应用,也可为国家或地区掌握经济体水资源活动规律,从微观会计核算层面向宏观资源环境核算层面扩展奠定基础。

Based on fundamental principles and approaches in water accounting,environment accounting and balance sheet,the author proposes a set of concepts,foundations,assumptions,confirmation,elements and subjects of water resources accounting system for water entities. Taking enterprise of water supply as accounting entity and as an example,the framework of physical water resources accounting is established consisting of the accounting vouchers,the accounting books and the reporting forms. The forms of flow statement,equity statement and balance sheet for water resources are carefully designed in it. Expectedly,the achievement will not only provide water information platform for water entities and make delicacy water management come to realistic by employing principles and approaches of process control in accounting theory,and it will also establish a foundation for developing water resources accounting system from micro process control to macro resources statistics as well.