四川省水资源资产负债表编制研究

Study on the Compilation of a Water Resources Balance Sheet for Sichuan Province

基于最严格水资源管理制度及“三条红线”管制衡量标准,从水量、水质和水生态3个方面明确水资源资产负债表的核算内容,并以模糊综合评价法、虚拟治理成本法和能值分析法为核算方法,对2011—2016年四川省水资源资产负债表进行试编。研究表明:四川省水资源总量丰富,为社会经济发展提供了充足的水资源保障;受各产业经济发展规模的影响及全省用水量增加,导致2016年末全省水资源资产价值相比2011年减少了792.24亿元;四川省加强对水环境污染治理和水生态环境改善修复,使2016年水资源净资产增加了804.65亿元。

Based on the most stringent water management system and the“three red lines”control measurement standards,the accounting contents of the water resources balance sheet include water quantity,water quality and water ecology.This paper compiled the water resources balance sheet in the period of 2011?2016 in Sichuan Province,using the fuzzy comprehensive evaluation method,virtual governance cost method and energy analysis method.The research shows that Sichuan Province has abundant water resources,which provides sufficient water resources for Sichuan's social and economic development.Influenced by the economic development of various industries and the increase of water consumption of Sichuan Province,the value of water resources assets at the end of 2016 decreased by 79.224 billion Yuan compared with that in 2011.Sichuan Province strengthened the control of water environmental pollution and the restoration of water ecological environ?ment,which increased the net assets of water resources by 80.465 billion Yuan in 2016.