| With the rapid development of China’s economy,the demands for water resources continuous to increase sharply,which contributes to gradually serious environmental problems.The Chinese government has proposed the establishment of natural resources balance sheet,and it is expected to solve this problem by assessing the value of water resources.Taking Wuhan,which is rich in fresh water resources and known as "the city of hundred lakes" as a typical case,this paper studies the value of water resources assets,evaluates the value of water resources by using the quantity,quality and social economic indexes,obtains the unit price of water resources,and then calculates the stock value of water resources in Wuhan.This paper collects,collates and analyzes the data needed for the value accounting of water resources assets,including Wuhan Statistical Yearbook 2013-2017,Wuhan Water Resources Bulletin2013-2017,and investigates the relevant data from the official websites of Water Bureau,Environmental Protection Bureau and Bureau of Statistics,comprehensively analyzes and compares the data and actual situation,and constructs an evaluation index system from five aspects of natural and social economic attributes,including water resources quality,quantity,development and utilization degree,industrial structure and economic development level,which provides data basis and technical support for this study.This paper starts from the connotation of water resources,summarizes the relevant concepts and value theories,defines the research scope of this paper,uses different methods and models to establish the accounting system,and takes Wuhan as the research object to conduct case study,and then verifies the scientificity and rationality of the theoretical methods and models.The research features of this paper are: defining the relevant theories and connotation of water resource capitalization research,avoiding the blindness of previous research;considering the complexity and fuzziness of water resource system.In this paper,the fuzzy comprehensive evaluation method is used to calculate the asset value of water resources,and the impact of 15 indicators from three dimensions of resources,social economy and environment on the value of water resources is considered comprehensively,which makes the evaluation results more reasonable and accurate.Finally,considering the present work of asset management of natural resources in China,this paper constructs a computer-supported calculation model of water resource asset value,and combines the actual case of water resource asset value in Wuhan city for verification and application of this research,and finally gets conclusion that from 2013 to 2017,the value of water resources in Wuhan was 31.805 billion yuan,35.296 billion yuan,55.454 billion yuan,88.802 billion yuan and 45.228 billion yuan,respectively.The year with the highest price of water resources was 2017,with a value of 11.565 yuan per cubic meter,After calculation,the proportion of water expenditure in disposable income is less than 3%,which is in line with international standards.It fully proves that the research is in line with the actual situation,further proves the correctness of the model and method proposed in this study,and also shows the effectiveness of the model support system.It is of great practical significance to carry out the work of water assets value accounting,to find out the ‘stock’ of water resources assets and to clarify the ideas and methods of water resources value accounting,which is an important basic work for exploring the preparation of water resources balance sheets.It is also the basis for leading cadres to implement the audit of water resources assets and establish a lifelong accountability system for ecological environmental damage. |
