Font Size: a A A

Study On The Preparation And Application Of Water Resources Balance Sheet In Xi'an

Posted on:2022-05-02Degree:MasterType:Thesis
Country:ChinaCandidate:Y W JiaFull Text:PDF
GTID:2480306512476594Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
The rapid increase in the demand for water resources for the development of cities in western China has led to increasing water pressures,water resources security is facing challenges,and water resources vulnerability issues have become prominent.There are a series of problems in the process of accounting and compiling the balance sheet of water resources:there are few platforms to provide water resources data,and it is difficult to obtain data;the inconsistent accounting standards caused by multiple accounting methods increase the difficulty of accounting,and there are few research results on water resources liabilities.5 Lack of practical cases that can be used for reference,and lack of verification of the universality of existing studies.The main objective of this study is to account for water resources based on the System of Environmental-Economic Accounting for Water Resources(SEEA-Water)framework and the System of Experimental Environmental Accounting for Resources(SEEA-EEA),to attempt to compile a water resources balance sheet for the city of Xi'an,and to conduct factor analysis through SPSS based on social,economic and water resources indicators to measure the drivers of water resources carrying capacity in Xi'an.This will enable the analysis of measures to improve water scarcity and water security,and to facilitate Xi'an's achievement of the SDG6 and SDG11 development goals set by the United Nations.Based on the calculation of the physical quantity and value of water resources in Xi'an from 2010 to 2018,this paper analyses the carrying capacity of water resources in Xi'an and the factors influencing the carrying capacity using the evaluation criteria of the technical method of monitoring and early warning of the carrying capacity of resources and environment.The results show that(1)the stock of water resources in 2018 was 2.19 billion m3 and the total value of water resources was 30.701 billion yuan,a decrease of 9.187 billion yuan from the previous year.The value of water ecosystem services decreased from RMB 33.361 billion at the beginning of the period to RMB 24.876 billion in value at the end of the period,with water resources showing a deteriorating trend.(2)The structure of the value of water resources liabilities is unbalanced,with the phenomenon of "emphasising treatment rather than prevention",with the cost of maintaining water resources accounting for only 0.1%of the $1.105 billion value of water resources liabilities at the end of 2018.(3)There is no water resources overload in Xi'an from 2010 to 2018,which indicates that water resources in Xi'an are in a state of sustainable utilization.However,from 2010 to 2018,the water consumption of various industries in Xi'an city increased from 1559.78 million m3 to 1963.28 million m3.The urban water demand is increasing,but the total amount of water resources decreased from 2.410 billion m3 to 2.19 billion m3.In 2010,the per capita share of water resources was 307.9 m3,and in 2018,it was 237.32 m3.,and the per capita water possession is insufficient,and the city's water shortage problem is worsening.(4)The city's resident population,water consumption per 10,000 Yuan GDP,industrial water withdrawal,domestic and ecological water consumption,agricultural water consumption and the current year's investment in wastewater treatment projects all have an impact on the city's water carrying capacity.The impact of water consumption per 10,000 Yuan of GDP and the current year's investment in wastewater treatment projects on the water carrying capacity of Xi'an is significantly negatively correlated.This suggests that it is necessary for urban water consumption per 10,000 GDP to meet water demand in accordance with regional water resources conditions,and that investment in water conservation projects and wastewater treatment projects should be increased to promote the construction of urban water recycling systems and to reduce water carrying capacity.Therefore,some countermeasures and suggestions are put forward,such as optimizing the redistribution pattern of urban water resources,promoting the construction of sponge City,promoting the secondary utilization ratio of reclaimed water,strengthening the management of water resources,promoting the diversion transformation of rainwater and sewage pipe network,and implementing the ecological restoration of urban wetland and green space.This study will help to prepare the balance sheet of urban water resources,promote the application of SEEA accounting standards in Chinese cities,and deal with the water security challenges caused by excessive water consumption.Problems faced in the preparation of the accounts include:few platforms for providing water resources data,difficulty in obtaining data;inconsistent accounting standards due to a wide range of accounting methods,which makes accounting more difficult;few research results on water resources liabilities;insufficient practical examples to draw on;and lack of verification of the generalisability of existing research.
Keywords/Search Tags:System of Environmental Economic Accounting, Water Resources Balance Sheet, Ecosystem Service Value, Xi'an
PDF Full Text Request
Related items