水会计制度建设探索

Studies on establishment of water account system

历史上,政府会计一直承担着自然资源核算的功能,随着近代政府会计聚焦财政收支,逐步由国民经济核算承担自然资源核算的功能。基于SEEA的自然资源核算能够反映资源赋存变动,但无法反映自然资源的权责利关系。会计是国家治理制度的有机组成部分,水会计借鉴现代会计理论,在自然资源统计核算资源赋存变动的基础上,反映水的权利、责任和利益,能够为水治理提供信息基础,为落实水治理责任和考核提供抓手。现代技术和制度创新为我国水会计制度建设提供了现实基础,国家治理体系和水治理能力的现代化也需要建立水会计制度。建议当前以水会计统一水核算相关研究,确定牵头部门,结合水治理举措开展水会计试点。

In the history, government accounting has always assumed the function of estimation of natural resources. Since the modern government accounting has placed a focus on revenue and expenditure, System of National Accounts has been used for the natural resources accounting based on SEEA, which can reflect the changes of natural resources, but cannot reflect the relationship of rights, responsibilities and interests related to natural resources. Accounting is one of the key parts for governance of a country. By referencing modern accounting theory, water accounting may reflect the right, responsibilities and interests of water based on statistics and estimation of resources changes, so as to provide a base to establish responsible system for water governance and management and performance evaluation. Modern technology and system innovation are employed to lay a foundation for water accounting system in China. The needs of improving national governance and water management system highlight the importance of water accounting system. It is suggested to adopt water accounting and implement pilot projects under the leadership of the Ministry of Water Resources.