基于收益现值法的水资源价值评估及应用——以昆明市水资源为例

Water Resources Asset Valuation and Application Analysis Based on Revenue Present Value Method——A Case Study of Water Resources Asset Valuation in Kunming City

水资源是生态资源的重要部分,水资源管理是环境保护的基础性工作,也是国有资产管理的重要内容。水资源资产的价值计量与分析是水资源管理的基础依据,贯穿整个管理与保护体系的各个环节。通过对资产评估收益现值法进行分析,将其结合水资源的自身特点和价值构成,总结了一套适合水资源的评估模型,并将其应用于昆明市2018年的水资源资产价值进行评估,得出了昆明市2018年水资源资产价值为7990.74亿元。根据评估结果与当年资源管理数据对比分析,应用收益现值模型对水资源的评估价值要比一般计量方法价值量大很多,表明在环境保护和国有资源核算中,可能存在较严重的水资源资产价值流失问题,而采用收益现值评估模型的结果可在一定程度上避免此问题。

Water resources are an important part of ecological resources. Water resource management is the basic work of environmental protection. It is also an important content of state assets management.The measurement and analysis of the value of water resource assets is the basis of water resource management, which runs through every link of the whole management and protection systems. Based on the analysis of the present value method of asset appraisal income, combined with the characteristics and value composition of water resources, a set of evaluation model suitable for water resources was summarized, and applied to the value evaluation of water resource assets in Kunming City in 2018. The value of water resource assets in Kunming City in 2018 was 7990.74 billion yuan. According to the evaluation results and the resource management data contrast analysis, the application of income present value model for water resources value evaluation is a lot larger than general measure of value, which indicates that that in the environmental protection and the state resource accounting, there may be a more serious problem of water resource value of the asset loss.The result of using income present value evaluation model can avoid this problemto a certain extent.