创新水资源供给侧结构性改革的认识与实践——以水权益实体实物型水资源资产负债表试编为例

Understanding and innovative approaches of supply-side structural reform on water resources——a trial of real object water balance sheet for water right and entitlements

按照我国最严格水资源管理制度和节水型社会建设要求,水资源管理应逐步向规范化、精细化迈进,由粗放的宏观整体统计到精细的微观个体核算。基于水利供给侧结构性改革的新形势新要求,借助财务会计理论和核算技术优势,在已有研究的基础上,进一步明确了水资源负债内涵与具体算法,以A单位为核算主体进行算例分析,构建了符合A单位水情实际的水会计核算科目体系,探索编制了实物型水资源资产负债表,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,为丰富国家或区域宏观层面的水资源综合核算、提高水资源供给侧能力提供必要的核算手段,促进我国水资源、水环境和水生态的可持续发展。

According to the requirements of most stringent water resources management system and water-saving societyestablishment,water resources management in China has put more emphasis on standardization and accuracy,andgradually transformed from intensive macroeconomic statistics to micro individual accounting.Under the requirement ofsupply-side structural reform to the water sector and taking the advantages of finance and accounting theories andtechnologies and completed studies,definitions are given to the connotation of water resources liabilities and detailedcalculation methods of the balance sheet.Taking unit A as the calculation objective,analysis has been made tocalculating-examples.Accounting items and forms that suit to the water conditions are created that may help to developa real object water balance sheet.Moreover,it enables an adoption of process control theory and methods in the preciseand accurate water resources management.It also provides a necessary accounting tool for improving water resourcessupply-side abilities,enriching the means of integrated accounting of water resources at macro basis of national andregional levels,and promotes sustainable development of water resources,water environment and water ecology.