Study On The Theory And Method Of Account Of Water Resource Accounting

The present scarcity of water resources, human's destroy to water's environment, have affected sustainable development of whole society and people's existence. With the meet of beneficial cycle of water resources, a new concept of Water Resource Accounting was put forward. As a new branch of Nature Resource Accounting, Water Resource Accounting will have to face many challenges. On the basis of accounting, economics, resource science,management, and the analysis and absorption of present resources accounting's relevant research results, using the basic tool of comparing, drawing, grafting, transforming and innovating, I have had a preliminary research on Water Resource Accounting's elements verification and recording, accounts setting and bookkeeping, assets measuring and reporting, and so on.which offer a new thinking of research and clue for forming of discipline of Water Resource Accounting.This paper's focal point is discussing and comparing the differences and between water resource accounting and other natural resource accounting, then build the account of the water resource accounting system. There're totally five chapters. It firstly expounds study meaning and research background of water resource accounting, reviewing the current actuality both domestic and abroad, putting forward the innovation points, giving an arrangement of the whole paper, which offers a framework for later research. Secondly, it respectively describes the basic theories and accounting method of environment resource accounting, forest resource accounting and mineral resource accounting, which brings up a studying idea. Thirdly, it discusses the basic theories of Water Resource Accounting. On the basis of water resource assets' attribute and the management of water resource assets, giving the definition and analysis of Water Resource Accounting's concept, object, hypothesis, principles and so on. The core part of the paper is the fourth chapter. On the basis of analysis, absorption and amalgamation of nature resources and traditional accounting, elaborating respectively Water Resource...