A Study On The Construction Of Water Resources Account

National Account System(SNA)is an organic and complete system composed of a set of economic accounts,balance sheets and other forms,and a logical accounting system.However,there is almost no statistical accounting of resources and environment and no consideration of green and sustainable development.Comprehensive Environmental and Economic Accounting(SEEA)is an account accounting of natural resources.In order to fully consider environmental factors in development to achieve sustainable development goals,a set of unified accounting system integrating environment and economy is established,which provides reference for development decision-making.In addition,a set of water resources account combined with the account of the national economic accounting system is provided to make up for the shortage of water resources accounting in the account of the national economic accounting system,and the effect of the water resources account on the national economic accounting system and the impact of the national economic accounting on water resources can be observed at the same time.In recent years,with economic and social development,resource depletion,environmental destruction and ecological deterioration have become increasingly serious,gradually becoming a global crisis.In order to achieve sustainable development,people need to understand the resources available and the true efficiency of their use.For example,when water resources are in short supply,they must also face the problems of pollution and inefficient use.In order to find a balance between economic development,resource exhaustion and environmental destruction,water resource accounting has gradually become a hot spot in environmental economic accounting.This paper takes water resources accounting as the research object,and considers that as an important part of economic accounting,it is necessary to establish water resources account.This paper first introduces the background of the establishment of water resources account,puts forward the general idea of the establishment of water resources account,and under the guidance of relevant theories to establish the account system,including water resources assets account,supply and use account,discharge account,mixed supply and use account,economic account and quality account.However,traditional national accounts ignore the cost of sacrificing environmental resources.the reform of international statistical system oriented by natural resource accounting has gradually become a research hotspot at home and abroad.Based on the water resources environmental economic accounting system,this paper introduces the background,framework,core management issues,the contents of each account and the key issues of the account establishment of the water which can provide reference for setting up water resources account of region and basin.The main work of this paper is to establish a set of water resources accounts,including water resources assets account,supply and use account,discharge account,mixed supply and use account,economic account and quality account.Finally,the water resources account of Jiangxi Province is compiled by using the data in 2015 Jiangxi Water Resources Bulletin.It is helpful to understand and understand the flow and value of water resources,as well as the treatment measures for wastewater discharge and the supply and utilization of water resources between industries.By compiling the water resources account of Jiangxi Province in 2015,it is concluded that the establishment of water resources assets account is the first step to improve the water resources account.it is the practical experience of natural resource assets accounting to change from material quantity accounting to value quantity accounting.Improving resource asset accounting system is still one of the main research directions in the future.The establishment of physical water resources assets account is the basic work to realize the construction of water resources assets accounting system.It can be the basic account to support future related research and provide effective information for the establishment of water resources accounts.In order to analyze the completeness and accuracy of the information,the statistics and accounting of water resources in China still need to be strengthened.