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水资源国家治理现代化研究——以内蒙古河套灌区为例 被引量:6

Research on Modernization of Water Resources Governance:A Case Study on Hetao Irrigation in Neimenggu
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摘要 我国大部分地区水资源治理仍保持计划经济的特征,由政府分配水资源,管理水资源,核算水资源,这使得用水单位节水积极性弱,水核算难以满足精细化管理的要求,建设节水型社会进入了瓶颈期。从国家治理现代化的视角,提出构建以水权制度为核心的现代水资源治理体系,通过建立所有权、使用权明晰的水权法律制度,赋予水使用者把节余的用水指标结转下年继续使用或在水权市场上转让的权利,建立水权激励和约束机制,从而构建政府、市场和社会分工协作的现代水资源治理体系。进一步地,提出以权责发生制为基础核算涉水单位的水资源变动,并构建了以微观涉水单位为核算主体,包括水核算、审计及对外信息披露在内的标准化水核算体系,以更好地反映和监督水资源的分配和使用情况,促进国家治理能力现代化。进而以内蒙古河套灌区为例,编制标准化水核算报表,展示了水资源国家治理现代化的思想和方法。 Water resources management in China still maintains the characteristics of planned economy.The state allocates,manages and accounts water resources.This makes the water-saving enthusiasm of water users weak and water accounting inaccurate.The construction of a water-saving society has entered a bottleneck period.From the perspective of national governance,this paper proposes to build a modern water resources governance system with the water right system as the core,and endow water users with the ability to carry forward the surplus water use indicators within the control indicators to continue to use next year or transfer them in the water right market,so as to establish the incentive and restraint mechanism of water rights.Further,this paper proposes to calculate the distribution and use of water resources of water supply and consumption units based on the accrual basis,and constructs General Purpose Water Accounting system with micro water related units as the accounting subject,including water resources accounting,audit and external information disclosure,so as to better reflect and supervise the distribution and use of water resources and make the control indicators of water resources rigid and flexible.The modern water resources management system of division and cooperation among government,market and society is constructed.Taking Hetao irrigation area as an example,General Purpose Water Accounting reports are compiled to show the ideas and methods of modern water resources management.Modern water resources management system provides a fundamental solution for the construction of water-saving society.
作者 陈波 CHEN Bo(School of Accounting y Beijing Wuzi University y Beijing 101149,China)
出处 《中国软科学》 CSSCI CSCD 北大核心 2022年第3期11-23,共13页 China Soft Science
基金 国家社会科学基金项目“水资源会计理论与实践研究”(20FGLB028)。
关键词 国家治理 水资源管理 水权制度 标准化水核算 权责发生制 national governance water resources management water right system standardized water accounting accrual basis
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