發(fā)布時(shí)間：2018-04-27 22:05

  本文選題：資產(chǎn)負(fù)債表 + 水資源　； 參考：《水利學(xué)報(bào)》2017年11期

【摘要】：水資源資產(chǎn)負(fù)債表是運(yùn)用資產(chǎn)負(fù)債表的概念和表達(dá)方式,來反映水資源作為資產(chǎn)的增減變化、以及不適當(dāng)?shù)拈_發(fā)利用對環(huán)境產(chǎn)生的負(fù)債。本文以會計(jì)、統(tǒng)計(jì)和水核算多視角下的資產(chǎn)負(fù)債表演變歷程為切入點(diǎn),通過系統(tǒng)解析資產(chǎn)負(fù)債表的基本概念和核算原理,綜合比較會計(jì)和統(tǒng)計(jì)兩種核算思路,認(rèn)為編制水資源資產(chǎn)負(fù)債表應(yīng)充分吸納會計(jì)核算的微觀過程化控制和統(tǒng)計(jì)核算的宏觀決策性支持等優(yōu)勢,既要遵守資產(chǎn)負(fù)債表基本原理和規(guī)則,又要符合水資源特點(diǎn),滿足水資源管理需求。總結(jié)提煉出針對不同核算目的和主體的三類水資源資產(chǎn)負(fù)債表核算思路,包括:(1)水權(quán)益實(shí)體水資源資產(chǎn)負(fù)債表,(2)國家/地區(qū)經(jīng)濟(jì)體水資源資產(chǎn)負(fù)債表,(3)國家/地區(qū)水資源資產(chǎn)負(fù)債表。前兩類是基于會計(jì)學(xué)原理,描述核算主體的涉水活動過程及其對水帶來的不利影響,幫助核算主體獲得與水相關(guān)的決策信息,提高水資源精細(xì)化管理水平;第三類是基于統(tǒng)計(jì)學(xué)原理,反映經(jīng)濟(jì)主體與虛擬環(huán)境主體之間關(guān)于水資源的債務(wù)債權(quán)關(guān)系,成為合理評估水資源開發(fā)利用程度和揭示經(jīng)濟(jì)社會與環(huán)境關(guān)系的有效工具。
[Abstract]:The balance sheet of water resources is to use the concept and expression of balance sheet to reflect the change of water resources as assets, as well as the liabilities to the environment caused by improper exploitation and utilization. Based on the evolution of balance sheet from the perspectives of accounting, statistics and water accounting, this paper analyzes the basic concepts and accounting principles of balance sheet systematically, and compares two accounting ideas: accounting and statistics. It is considered that the compilation of water resources balance sheet should fully absorb the advantages of micro-process control of accounting and macro-decision support of statistical accounting, which should not only abide by the basic principles and rules of the balance sheet, but also conform to the characteristics of water resources. To meet the needs of water resources management. Summing up and refining three kinds of water resources balance sheet accounting ideas for different accounting purposes and subjects, The water rights entity's water balance sheet 2) National / Regional economies' Water balance sheet 3) National / Regional Water Resources balance sheet. The first two categories are based on the accounting principle, describe the process of the accounting subject's wading activities and its adverse effects on water, help the accounting subjects to obtain the decision-making information related to water, and improve the level of water resources fine management. The third is based on the principle of statistics, which reflects the relationship between economic subjects and virtual environmental subjects about the debt claims on water resources, and becomes an effective tool to evaluate the development and utilization of water resources and to reveal the relationship between economic, social and environmental.
【作者單位】： 中國水利水電科學(xué)研究院流域水循環(huán)模擬與調(diào)控國家重點(diǎn)實(shí)驗(yàn)室;中國水利水電科學(xué)研究院水資源研究所;
【分類號】：TV213.4

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