Research On The Construction Of Water Accounting System For Water Company

Water resource is an important basic resource,and the effect of water ecological civilization construction is related to the overall ecological civilization construction.With the severe shortage of water resources and the prominent contradiction between supply and demand in recent years,the importance of strengthening water resources management has become increasingly prominent.As an accounting method,water accounting extends the accounting object of traditional financial accounting to the water resources movement,and continuously,systematically and comprehensively reflects and supervises the water resources activities that have occurred,so as to provide basic information for water resources management.The ownership of water resources in China belongs to the state,but the operation and management of water resources still needs to fall to the enterprise level.As an important link in the development,utilization,allocation and circulation of water resources,Water companys play an important role in the operation and management of water resources.However,at present,the water accounting methods of Water companys have not been unified,and the accounting mode is relatively simple.In addition,Water companys have public welfare and monopoly,lack sensitivity to market competition and lack the power of management innovation.First,it leads to poor water resources management ability,weak internal control ability and high operation risk of Water companys.Second,there is water information asymmetry between external investors,water management departments and internal managers,resulting in difficult supervision and high investment risk.Third,the lack of water information disclosure of Water companys hinders the realization of macro environmental resources accounting.Therefore,the research on the construction of water accounting system of Water companys is imperative.Firstly,from the perspective of water accounting,this paper combs the existing advantages and disadvantages of water accounting,and propose that enterprises should carry out accounting for water resources.Secondly,it constructs the theoretical framework of water accounting system of Water companys.Drawing lessons from foreign experience,this paper puts forward an innovative water accounting system,it suggests that statistics-related theory should be incorporated into water resources accounting,and defines the accounting objectives,accounting objects,basic assumptions and accounting principles,which provides a fundamental basis for subsequent accounting.Thirdly,the accounting treatment of the water accounting system of Water companys is carried out.On the basis of combing the flow track of water resources in water related businesses such as water supply,sewage treatment,reservoir construction management and hydropower generation of Water companys,combined with business needs,set accounting elements,clarify accounting subjects,prepare accounting statements,and refine the research to accounting practice through confirmation,measurement,record and report,It provides a specific and feasible path for water accounting of Water companys.The innovation of this paper is mainly reflected in building a innovative and more complete set of water resources accounting system for water companys.This is reflected in:First,drawing lessons from foreign experience,this paper puts forward an innovative water accounting system: on the one hand,using accounting methods and double entry bookkeeping to ensure that each record conforms to the balance formula and reduce the error rate of records;Form multiple statements with cross check relationship to improve the quality of information disclosure.On the other hand,absorbing the advantages of statistics,setting subjects with reference to the statistical account of water resources to realize the effective classified record of water resources;The use of multiple measurement methods based on physical quantity and supplemented by value quantity to realize the scientific measurement of water resources.Second,The accounting object is extended to the change information of the whole process of "taking,supplying,using and discharging" of water resources and water rights.Combined with China’s national conditions,the cash basis is proposed to calculate the water resources of Water companys.