水资源资产负债表编制探析

Analysis on preparaing water resources balance sheet

面对日益严峻的生态环境问题,中央在全国展开了多个试点进行自然资源资产负债表的编制研究工作,水资源资产负债表为其中一项重要的内容。结合国内外有关这方面的研究背景和实践情况,引入了"三条红线"作为水资源负债的控制指标,讨论了水资源资产、水资源负债以及水资源权益等核算要素。以四川省成都市作为研究区域,对成都市2014～2016年水资源资产负债表的部分内容进行了尝试性填写。研究结果表明:(1)成都市2014～2016年的用水总量呈上升的趋势,期末水资源存量分别为27. 34亿,-1. 85亿m3和-1. 71亿m3;(2) 2015年和2016年都存在有负债项,主要是由于地表水的超量使用造成的,地下水开采量均在红线控制范围内。最后,对开展编制工作需要及时解决的问题和面临的困难进行了归纳、分析和总结,期望有助于我国水资源资产负债表编制工作的顺利开展。

In light of the increasingly serious ecological problems,the preparation of water resources balance sheet has been an important content of central government’s requirement for preparing nature resources balance sheet in multiple pilots.Combined with the research background and practice at home and abroad,“The Three Red Lines”is introduced as the control indicators of liabilities of water resources,the accounting elements such as water resources assets,water resources liabilities and water resources rights and interests are discussed.Taking Chengdu,Sichuan as an example,the water resources balance sheet for Chengdu’economic entity in 2014-2016 is established.The results show that the total amount of water use in Chengdu is in an increasing trend in 2014-2016,the stock of water resources at the end of these years are 2734 million m 3,-185 million m 3,-171 million m 3,respectively.And there are liabilities in 2015 and 2016 which are mainly caused by the excessive use of surface water,but the groundwater extraction is basically within the red line scope.At last,key issues and difficulties in the preparation are summarized to help the preparation of water resources balance sheet in China.