The evolution and enlightenment of water resourcesaccounting from accounts to balance sheet  

作　　者：FuHui Jian XiaoYu Song LiLi Li WenQi Gao 

机构地区：[1]Key Laboratory of Eco-hydrology and River Basin Science,Cold and Arid Regions Environmental and Engineering Research Institute,Chinese Academy of Sciences,Gansu 730000,China [2]Gansu's Economic Research Institute,Gansu 730000,China [3]University of Chinese Academy of Sciences,Beijing 100049,China [4]Lanzhou University of Finance and Economics,Gansu 730020,China

出　　处：《Research in Cold and Arid Regions》2016年第2期156-162,共7页寒旱区科学（英文版）

基　　金：supported by the Chinese Science Academy STS Program: Natural Resources Balance Sheet Research and Application (KFJ-EW-STS-001);National Natural Science Funds Key Project (Grant No. 91125019);National Natural Science Youth Foundation (Grant No. 41401645)

摘　　要：The Third Plenary Session of the 18 th Central Committee of the Communist Party of China has proposed an important national strategic decision: to explore and establish the balance sheet of natural resources, to implement leaders’ of-office auditing system about natural resources assets. Water is one of the most essential nature resources of human beings; water resources accounting, as an important water resources management tool, is an essential part of compiling the natural resources balance sheet. In this paper, we provide a summary of the historic evolution of water resources accounting and analyze its application in some typical countries. Although water resources accounting and water resources balance sheet reflect different implications and focus, both require water resources accounts as the basis in system establishment.The Third Plenary Session of the 18 th Central Committee of the Communist Party of China has proposed an important national strategic decision: to explore and establish the balance sheet of natural resources, to implement leaders' of-office auditing system about natural resources assets. Water is one of the most essential nature resources of human beings; water resources accounting, as an important water resources management tool, is an essential part of compiling the natural resources balance sheet. In this paper, we provide a summary of the historic evolution of water resources accounting and analyze its application in some typical countries. Although water resources accounting and water resources balance sheet reflect different implications and focus, both require water resources accounts as the basis in system establishment.

关 键 词：water resources water accounts water accounting water balance sheet 

分 类 号：TV213.4[水利工程—水文学及水资源]