Compilation Of Water Resources Balance Sheet Under Unified Accounting Of Water Quantity And Quality

The importance of water resources in social and economic development is becoming more and more obvious.Strengthening integrated water resources management is an important way to achieve sustainable use of water resources in the world today.This paper is based on a quantitative and qualitative approach to water resources accounting,which provides the basis for the institutionalisation of a water resources balance sheet and the development of new approaches to water resources management.Firstly,this paper compares the concepts and theoretical foundations of water resources assets and liabilities based on the current situation of domestic and international research.Secondly,this paper uses the four-stage DEA model based on the BCC model to calculate the comprehensive water use efficiency.Subsequently,the comprehensive water quality coefficient is calculated based on the water quality level,and then the comprehensive coefficient of assets and liabilities is calculated based on the above coefficients and their weights.Again,this paper takes the impact of water quantity,water quality and comprehensive water use efficiency on water resources assets as the basis for measuring the size of water resources assets,calculates water resources assets and liabilities,establishes a framework for compiling a water resources balance sheet,and takes Hubei Province as the research target,and accounts for water resources assets and water resources liabilities of each prefecture-level city in Hubei Province from 2011 to 2020.The water resources assets and liabilities of each prefecture-level city in Hubei Province are compiled for the period 2011-2020.Finally,the paper proposes relevant policy recommendations based on the findings.This paper takes each prefecture-level city in Hubei Province as the research target,calculates the corresponding coefficients under the role of water use efficiency and water quality from 2011 to 2020,obtains the comprehensive coefficient of assets and liabilities,and carries out detailed analysis and calculation of total assets and liabilities of water resources.The results show(1)From a temporal perspective,the comprehensive water use efficiency of prefecture-level cities in Hubei Province from 2011 to 2020 has been increasing;the overall water quality has been improving year by year;the overall trend of water resources assets,liabilities and net assets of water resources has been on the rise,but there are fluctuations,i.e.a slow decline from 2016 to 2019 and a large rise in 2020.(2)From the perspective of prefecture-level cities,the top four cities in terms of water resources assets are Enshi Autonomous Prefecture,Yichang City,Huanggang City and Jingzhou City,the top two cities in terms of water resources liabilities are Huanggang City and Xianning City,and the top four cities in terms of net water resources assets are Enshi Autonomous Prefecture,Yichang City,Jingzhou City and Huanggang City.(3)Regionally,the water resources assets,liabilities and net water resources assets in the eastern,central and western regions show significant differences,but generally show an upward trend.During the study period,the trends in the three major regions were largely consistent,in line with the trends in the province,and the model for regional differences in water resources assets,liabilities and net water resources assets was broadly the same as the model for differences in economic levels.The unified accounting perspective of water quantity and water quality provides new ideas and methods for the preparation of water resources balance sheet statements,provides a basis for the paid use of water resources and water ecology compensation,and will effectively improve the management level and efficiency of water resources.