Research On China's Water Resources Asset Accounting In The Framework Of Environmental Economic Accounting

With population growth and rapid economic and social development,the water crisis has become increasingly prominent.China's water resources are facing problems such as water shortage,severe water pollution,and deterioration of the aquatic environment.To this end,the State Council issued the "Decision of the Central Committee of the Communist Party of China on Accelerating Water Conservancy Reform and Development" to implement the most stringent water resources management,improve water resources management systems and mechanisms,improve management methods and methods,and establish a red line for water resource development and utilization control.In order to find out the "family base" of China's water resources assets,the State Council requested to refer to the "Environmental Economic Accounting System 2012" and draw on international experience,based on China's basic national conditions and water conditions,to compile China's water resources balance sheet,and the water resources balance sheet The basis is to carry out water resource asset accounting.Studies have shown that water resource asset accounting is a prerequisite for compiling China's water resource balance sheet,is an important part of the water resource accounting system,and can provide theoretical support for establishing a sound water resource management system and mechanism.Based on the current background,this article sorts out the relevant contents of the theory of environmental economic accounting system and water resource asset accounting,and conducts the following aspects of research:(1)First reviewed the theory of water resources asset accounting in the United Nations environmental and economic accounting system,and then sorted out the current research status of water resources asset accounting in China,laying a foundation for better research on China's water resources asset accounting in the later period.(2)Through a comparison between the theory of the United Nations water resources asset accounting system and the current status of China's water resources asset accounting in terms of the definition,classification,reference space and time reference of accounting for water resources assets,and account structure,take the United Nations water resources asset accounting as the framework Based on the current status of China's water resources asset accounting,a study of China's water resources asset accounting system has been conducted.The main content of the study is to compile water resource physical asset accounts and water resource asset value calculations.(3)For the compiled China water resources physical asset account,the article further based on China's 2017 water resource bulletin data and combined with some water resources balance relationships,the China water resources physical asset account was filled out.Limited water resources monitoring and inadequate water resources management systems have made some data unavailable.For the calculation of the value of water resources assets,the article tentatively uses the China Water Rights Exchange as a platform to use China's relatively complete water rights trading market to calculate China's water resources assets value in 2017 using the market method.