Research On Accounting Of Agricultural Irrigation Water Price In Baojixia Irrigation Area

The spatial and temporal distribution of water resources in my country is uneven,the contradiction between supply and demand is prominent,and the constraints on the development of all aspects of society are increasing.As a major water user in my country,agricultural water has great potential for water saving.Carrying out research on agricultural irrigation water price accounting in irrigation areas can provide a scientific basis for agricultural irrigation water price pricing and government subsidies.Efficiency matters.Taking Baojixia Irrigation District in Shaanxi Province as the research area,the paper establishes the resource cost accounting model of the irrigation area by using the theoretical analysis method of emergy.The two-part water price accounting model and the stepped metering water price accounting model are established,and the irrigation users’affordability water price accounting model is established by using the water price affordability index method.Finally,the water price accounting results of Baojixia Irrigation District are analyzed.The main research contents and results are as follows:(1)Construction and accounting of the resource cost accounting model for irrigation districts.According to the composition of the resource cost of the irrigation area,from the perspective of the value of the irrigation water resources in the irrigation area,that is,the benefit of increasing the yield of the crops in the irrigation area,the resource cost accounting model of the irrigation area is constructed using the emergy theoretical analysis method.Based on the actual irrigated area of Baojixia Irrigation Area,the planting area and increased yield of various crops were calculated to increase the yield of crops in the irrigation area,and the average resource cost of the irrigation area for many years was calculated to be 3620×10~4 yuan.(2)Irrigation project cost accounting.The method of accounting and apportionment of the project cost in the irrigation area is systematically summarized.Based on the cost accounting method,the water supply cost of the key project in Baojixia Irrigation District is calculated and apportioned,and the salary of agricultural water supply staff,the depreciation cost of fixed assets and the repair cost of the key project in the irrigation area are calculated as 3186×10~4 yuan,3919×10~4 yuan and 2563×10~4 yuan,the complete cost of agricultural water supply for the key projects in the irrigation area is 1.492×10~8 yuan.(3)Research on the accounting model of agricultural irrigation water price in irrigated areas.From the perspective of water supply operators in the irrigation area,the agricultural water rights and water volume in the irrigation area are controlled,and from the cost-benefit theory,the cost of the agricultural water supply project in the irrigation area is divided into two parts:fixed cost and variable cost by analyzing the relationship between project cost and water supply.This paper proposes a two-part water price accounting model based on project cost and water rights and water volume;on this basis,aiming at promoting agricultural water saving,the two-part metering water price is classified by adding nodes of water consumption per unit irrigation area,which can ensure the irrigation area project.Under the premise of constant cost,an accounting model of stepped metering water price is established.(4)Agricultural irrigation water price accounting in Baojixia Irrigation Area.The established water price accounting model was applied to Baojixia Irrigation District,and the results showed that the basic water price was 41.20 yuan/mu,and the corresponding basic water volume was 59.36m~3/mu.The conventional water price and excess water price are0.492 yuan/m~3,0.694 yuan/m~3 and 1.035 yuan/m~3 respectively;the basic water price is 27.36yuan/mu based on the two-part stepped water price in the irrigation area based on the project operation cost accounting,and the corresponding basic water volume is 44.97 yuan.m~3/mu,the water-saving water price,conventional water price and excess water price are 0.401yuan/m~3,0.608 yuan/m~3 and 1.036 yuan/m~3 respectively.(5)Research on water price affordability of irrigation users in irrigation areas.From the perspective of irrigation users in irrigation areas,the paper analyzes the water price payment ability of irrigation users by using the extended linear expenditure system model,and establishes the water price accounting model of irrigation users’affordability based on the water price affordability index method.According to the calculation,the water price that can be afforded by irrigation users is 0.464～0.580 yuan/m~3.The current irrigation water price in the irrigation area is within the range of water price that irrigation users can afford,but it is far lower than the project cost water price.