水资产负债表编制中水资源资产核算账户的建立与分析——以黑河中游张掖市为例  

Establishment and Analysis of Water Assets Accounts for Water Balance Sheet Compilation:a case study of Zhangye City in Heihe River Basin

作　　者：简富缋[1,2,3] 宋晓谕[1] 虞文宝[1] 蔡国英[1] 

机构地区：[1]中国科学院寒区旱区环境与工程研究所内陆河流域生态水文重点实验室,甘肃兰州730000 [2]甘肃省经济研究院,甘肃兰州730000 [3]中国科学院大学,北京100049

出　　处：《中国沙漠》2016年第3期851-856,共6页Journal of Desert Research

基　　金：中国科学院STS计划项目(KFJ-EW-STS-001);国家自然科学基金项目(91125019;41401645)

摘　　要：探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计,是十八届三中全会提出的重要决定,国内外尚未见编制先例。基于模糊数学综合评价模型,以黑河中游张掖市为研究区,从水量、水质、人口、社会经济和生态环境5个方面选取18个指标,通过层次分析法确定指标权重,对核算期初2010年的水资源价格进行综合评价,建立了2010—2014年的水资源资产的实物型账户、价值型账户。结果表明:(1)核算期初2010年张掖市的水资源资产实物存量为1.288亿m^3,核算期末2014年为5.157亿m^3,2010—2014年水资源资产实物流量变化为3.869亿m^3。(2)张掖市水资源资产价格为2.68元·m^-3,为实物型账户价值化转化提供数据支撑。(3)核算期初2010年水资源资产价值为2.731亿元,核算期末2014年水资源资产价值为10.933亿元,张掖市2010—2014年水资源资产价值变化量累计为8.2亿元,但考虑到水资源年度间的变化,可以认为5年间张掖市水资源资产价值基本持平。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.There are no precedents for this work,but it is imperative to explore the system and method of natural resources balance sheet.based on fuzzy comprehensive evaluation model in this paper,18 evaluation indicators are selected from the five aspects of water quantity,water quality,population,social economy and ecological environment,the AHP is used to determine the index weight.we establish physical accounts,price accounts,value accounts with the example of Zhangye.The main ideas are shaped as following：（1）The beginning stock of water resources in 2010 is 128.8 million m^3,the final stock is 515.7 million m^3 in 2014,the water resources assets flow changes is 386.9 million m3 during the five years;（2）The price of water resources was 2.68 yuan·m^3in 2010,which provides data support for accounting water resources values,there is a certain rise in the value of assets of water space;（3）Water assets value in2010 is 273.1 million yuan,the final stock is 1 093.3 million yuan in2014,the water resources assets flow changes is 820 million yuan during the five years,but considering the annual changes of water resources,we can think that water assets value basically unchanged during five years in Zhangye.

关 键 词：水资源资产负债表 水资源资产账户 层次分析法 模糊数学综合评价法 张掖 

分 类 号：TV211.1[水利工程—水文学及水资源]