水资源资产负债表编制主体及作用研究

Subject and function of balance sheet compilation of water resources

从水资源资产负债表编制及水资源资产管理的需求出发,探讨了现行以区域为主体编制水资源资产负债表的局限。在此基础上,根据我国的水行政管理体制,从国家(水利工程管理部门、河道及流域)、区域、企业3个层面出发,系统探索多元水资源资产负债表编制主体,并从反映水资源资产开发与管理目标、揭示水资源资产供给与需求之间的关系、提升水资源资产化水平、决策区域未来产业规划及发展方向等方面分析不同主体编制水资源资产负债表的作用。该研究有利于进一步推动水资源资产负债表的编制工作,满足提升我国水资源资产化管理水平、完善国民经济核算体系、引入领导干部自然资源资产离任审计及生态文明建设的需求。

From the demand of balance sheet compilation and asset management of water resources,the limitation of the current balance sheet compilation of water resources is discussed by regarding the regions as the subject.On this basis,according to the water administrative system in China,from the three levels of state(water conservancy project management departments,rivers and river basins),regions and enterprises,the multiple subjects of balance sheet compilation of water resources are studied.The roles of different subjects in compiling balance sheet of water resources are analyzed from the aspects of reflecting the development and management objectives of water resource assets,revealing the relationship between supply and demand of water resource assets,improving the level of water resource assets,and making decision of regional future industrial planning and development.This study is conducive to further promoting the preparation of the balance sheet of water resources,meeting the needs of improving the management level of water resource assets,improving the national economic accounting system,introducing the outgoing audit of natural resource assets of leading cadres and ecological civilization construction.