通用目的水核算在我国应用的潜力、障碍和路径——以北京密云水库为例

Potential、Barrier and Path for Application of General Purpose Water Accounting in China:A Case Study on Miyun Reservoir

我国水核算难以满足水资源计划和管理的需要,近年来有文献提出借鉴澳大利亚的经验,建立通用目的水核算制度。本文研究发现,通用目的水核算具有诸多优点,能提高水资源管理和治理的效率,值得借鉴。但由于我国现行的单一水权制度和按行政指令供水的方式难以充分发挥通用目的水核算的优越性,因此现在还不能照搬,必须改革水权制度,大力发展水权交易,实行权责发生制核算,之后建立通用目的水核算,才能充分发挥它的优势。为了对比通用目的水核算报表与我国现行的水核算报表的区别,本文在北京密云水库进行了试点研究。

The current water accounting system in China is difficult to meet the needs of water resources planning and management. In recent years, the literatures have deemed to draw on the experience of Australia and establish General Purpose Water Accounting system （GPWA）. According to our finding, GPWA has many advantages and it can improve the efficiency of water resource management and governance, and it is worth learning from as well However, due to the single water right system and the way of water supply by administra- tive, it is difficult to give full play to the superiority of GPWA. Therefore, it can not be cop- ied. It is necessary to carry out the reform of water rights system, vigorously develop water right trading and implement the accrual basis. In order to compare the difference between GPWA report and China＇s current water accounting statement, we makes a pilot study on Miyun Reservoir in Beijing.