Study On The Accounting Of Physical Water Resources

In recent years,along with the economic and social development,resource depletion,environmental damage and ecological deterioration have become a global crisis.In order to achieve sustainable development,it is urgent to understand the current situation of resources and analyze the actual level of economic development.The traditional national accounts ignore the cost of resources and environment.In order to find the balance between economic development and resource depletion and environmental damage,the reform of the international statistical system for natural resources assets accounting has gradually become the focus of research at home and abroad.In the third Plenary Session of the 18 th CPC Central Committee,the task of compiling the "balance sheet of water resources" was put forward,and the accounting of water resources assets was applied to practice.At present,the water resources account of physical assets-the sheet of water resources stocks and changes has been formed,and led by the National Bureau of statistics,8 pilot areas in the country completed the preparation work.As a preliminary work on the balance sheet of water resources,the account will be promoted nationwide.Based on the current background,this paper combed the existing natural resources assets accounting related content,carried out the following aspects of research:(1)This paper reviews the international demand of the reform of the statistical system,and the research progress of the natural resource assets accounting,especially the accounting of water resources assets.The research shows that the construction of water resources assets accounting system should be based on physical quantity accounting,and then carry on the value accounting.Therefore,the establishment of physical water resources assets account is the basic work to improve the accounting system of water resources,which is the first step in the reform of water resources in the national economic system.(2)The theoretical basis of water resources asset accounting is discussed.In this paper,the concept of "assets" is summarized,and from the perspective of national resource management,the general attributes of assets are determined,and the classification of generalized water assets is described.The content and scope of thewater resources assets are further defined,which provides a theoretical basis for the establishment of the water resources assets accounting system and the physical water resources assets account.(3)This paper described the physical water resources accounting account from the aspects of compiling principle,index classification,method introduction and equilibrium analysis.According to the characteristics of index,the indexes are classified and analyzed,divided into exploratory index,exogenous index,endogenous economic and social indicators,water index and reference indexes of five types,and the conventional filling method of index is analyzed.Taking Sanya city as an example,this paper tried to compile the sheet of water resources stocks and changes in2013~2015,combined with the table design and the principle of hydrology,some new methods are used to fill the missing indexes.In this paper,the research on water resource assets accounting objects,can provide the data base for the preparation of China’s water resources balance sheet,to provide practical experience for the construction of the accounting system of water resource assets,enrich the water resources management system in China,and provide technical support for the statistical system reform in china.