水资源资产负债表:要素、框架与试编研究  

Balance Sheet for Water Resources: Element Identification,Frame Structure and Trial

作　　者：田贵良[1] 韦丁[1] 孙晓婕 TIAN Guiliang;WEI Ding;SUN Xiaojie(Business School,Hohai University,Nanjing 211100,China;Valeo Automotive Transmissions Systems（Nanjing）Co.,Ltd.,Nanjing 211100,China)

机构地区：[1]河海大学商学院,江苏南京211100 [2]法雷奥汽车自动传动系统(南京)有限公司,江苏南京211100

出　　处：《人民黄河》2018年第11期65-68,73,共5页Yellow River

基　　金：国家自然科学基金资助项目(41471456);中央科研业务费项目(B17020322)

摘　　要：对水资源资产负债表的内涵进行界定,讨论水资源资产、水资源负债和水资源所有者权益等相关要素的确认、计量、记录和报告;构建水资源资产负债表框架,针对水资源资产、负债及所有者权益三要素的主要特征,设置合适的科目类别,设计出水资源实物量核算表和价值型水资源资产负债表的样式,依据所提理论,试编了黄河流域水资源资产负债表。The paper defined the connotation of the water resources balance sheet, and discussed the confirmation, measurement, recording,and reporting of relevant elements such as water resources assets, water resources liabilities, and water resources owner equity. It built a water resources balance sheet framework for water resources assets. The main features of the three elements of liabilities and owner＇s equity were to set appropriate types of subjects and designed the form of the physical quantity of water resources and the style of value-based water resources balance sheet. Based on the proposed theory, it tested a water balance sheet for the Yellow River basin.

关 键 词：水资源 资产负债表 水资源核算 环境会计 资产负债管理 

分 类 号：TV213.4[水利工程—水文学及水资源]