Research On Water Resources Accounting And Its Balance Sheet Compilation

With the economic and social development,resource depletion,environmental destruction and ecological deterioration have seriously affected the sustainable development of the world.In order to achieve sustainable development,it is necessary to understand the current situation of resources and master the environmental carrying capacity of resources.However,traditional national economic accounting ignores the resource cost and environmental cost."The third plenary session of the 18 th central committee" proposed that the exploration of compiling the balance sheet of natural resources should be aimed at promoting the accounting of natural resources,strengthening the management of resources,enhancing the awareness of ecological environment protection,and promoting the sustainable and coordinated development of resources,environment and economic society.Water resource is an important part of natural resources.The research of asset accounting and balance sheet is of great significance to form the management system of water resource accounting and evaluate the outgoing audit of leading cadres.This article mainly adopts the literature analysis,case analysis,based on the basic accounting theory,water resources science theory,the advantages of accounting double-entry accounting,on the basis of international resources accounting system,according to the requirements of natural resources assets accounting in our country,put forward water resources accounting double-entry system and theoretical framework of reporting;Based on the purpose and requirement of compiling water resource balance sheet,the main contents of compiling water resource balance sheet were clarified,the main concepts of water resource assets,liabilities and rights and interests were analyzed,the division of water resource rights and interests based on environmental carrying capacity and related planning was proposed,and the basic balance relationship of water resource factor process accounting was established.On the basis of theoretical analysis,take water resources in XT county as an example,conduct data collection,form and account construction research,conduct process accounting analysis on changes of water resources accounting elements,and prepare water resources balance sheet,which reflects the resource protection and operation status of the region in 2018.Through this article to carry out water resources accounting and preparing a balance sheet,the assets of the account has been clear about the "base" of water resources,the principal shall bear liability accounts reflect the economic and social development of water resources protection,restoration and construction responsibility,its rights and interests account can reflect the ecological rights and interests of the "red line",water resources and expectations throughfinancial statements to XT county provides decision-making support for water environment protection and sustainable development.Double-entry water resource accounting,which can record and measure every change of water resource assets,provides information for carrying out water resource audit and water resource development and utilization performance assessment.