| In the accounting of natural resource assets,the stock and flow of goods and services of natural resource assets are generally considered as the main factors at home and abroad,and the stock,input,natural growth,consumption,flow and natural loss are considered as the important factors in the accounting.According to the requirements of the Third Plenary Session of the 18th CPC Central Committee on strengthening the supervision function of the National People’s Congress over state-owned assets,combined with China’s national conditions,the investigation of relevant natural resource assets should accurately reflect the amount of natural resources,and protect and use them.Starting from the inventory mechanism of water resources assets in Guyuan City,this paper studies the basic methods of physical quantity inventory and value quantity accounting in water resources assets inventory,and constructs the implementation mechanism of water resources assets inventory.The research results have certain theoretical significance and application prospects,and the achievements are as follows:1.Taking Yuanzhou District of Guyuan City as the research object,the SWAT Hydrological model is built to evaluate the simulation effect of the model in the basin,and calculate the annual runoff of Yuanzhou District.The results show that the SWAT model has good applicability and simulation effect for Yuanzhou District of Guyuan City,and the annual measured value of the simulated basin in Yuanzhou District is 2.58 m 3/s.Analog value 2.9 m 3/s.The simulated value is slightly higher than the measured value,with a rate of R within a certain period 2 The value is 0.70,and the NS value is 0.60.2.Researched and established the framework and index system of water resources assets inventory,put forward the overall framework with material quantity inventory,value quantity accounting,inventtory objectives and quality requirements as the main contents,and analyzed the logical relationship between each index.3.Establish a physical quantity inventory mechanism combining investigation and hydrological accounting.The value changes of water resources assets during the conversion and transfer of various uses shall be calculated according to the conversion of water rights and the cost of water supply.Taxes,fees and other issues of water resources assets shall not be included in the accounting,so as to ensure the objective and accurate quantity of existing material and value.4.Explore the realization path of water resources assets inventory,construct the basic framework of water resources ownership verification and ownership agency,and put forward the agency process and methods. |
