Study On The Water Resources Assets Evaluation Based On The Present Earning Value Method

Water resources are important production and living resources.With the continuous growth of population and the rapid development of economy,the demand for water resources is increasing day by day.It is urgent to strengthen the value of water resources,establish a scientific water price,make rational allocation of water resources,and realize the sustainable use of water resources.This article from the basic meanings and properties characteristics analysis of water resources,water resources are analyzed to the asset definition and classification,and then analyses the value of the assets of water resources has its specific connotation and composition,choose the income present value method of water resource value are discussed in this paper,and with the Dali in Yunnan province water resources asset values were evaluated as a case analysis.Through theoretical analysis and case application,the following conclusions are drawn: 1)water resource assets are different from water resources,but they cannot exist independently of water resources.Only when it meets the conditions that can be blocked by current or proposed projects,that water resources are in use or can be used by people,can be measured in monetary terms,and can bring benefits to users of water,can water resources be further referred to as water resources assets;2)the use of water resource assets value contains the direct use value and ecological value of two parts,by assessment model of yield limit the increase of the income range,determine the scope of parameters in the model,the existing income method is improved,the improved model can complete reflect the use value of the assets of water resources;3)the income period of water resources assets can be divided into two stages.The first stage is the unstable period of income.After comprehensive consideration of policies and the development trend of water use departments,the income prediction period is determined to be 3 years.4)determining the discount rate of water resources assets by comprehensively considering the operation risk and its own risk of water resources assets,and finally determining the discount rate of water resources assets comprehensively is 6.43%;5)in the evaluation of the direct use value of water resources assets,not only the impact of the amount of water resources assets on the value of water resources assets is considered,but also the impact of the quality of water resources assets,namely water quality,on the value of water resources assets is considered;6)by calculating the water resource asset value of Dali city based on the collected data,it can be concluded that the 2017 water resource asset value of Dali city in Yunnan province is 20.1444 billion yuan,and the expected discounted value of future earnings is 483.2527 billion yuan.7)according to the theoretical analysis and case application of the value of water resources,it can be seen that the present value method of income can effectively and comprehensively evaluate the value of water resources,reflect the value characteristics of water resources assets,and reflect the value composition of water resources assets.