山东省水资源资产负债表编制研究  

Study on the compilation of water resources balance sheet in Shandong

作　　者：段琳琳 DUAN Linlin(University of Jinan,Jinan 250002,China)

机构地区：[1]济南大学

出　　处：《水资源开发与管理》2019年第10期80-84,共5页Water Resources Development and Management

基　　金：山东省社会科学规划项目“山东省自然资源资产负债表编制与报告研究”(15CKJJ06)

摘　　要：有效利用和保护水资源,全面系统地掌握水资源存量和流量情况极其重要。本文对山东省水资源状况深入分析后,结合国内外现有自然资源报告的研究成果,提出把生态价值视为水资源核算的重要指标,并且试编了山东省水资源资产负债表——实物量表、价值量表框架以及水质总体状况表。It is extremely important to effectively utilize and protect water resources and comprehensively and systematically master the water resources storage and flow.After in-depth analysis of the water resources situation in Shandong,combined with the research results of existing natural resources reports at home and abroad,this paper proposes to regard ecological value as an important indicator of water resources accounting,and tries to compile water resources balance sheet-physical scale in Shandong——Physical inventory,value scale framework and water quality overall situation table.

关 键 词：水资源资产负债表 水资源核算 山东省 

分 类 号：F231.1[经济管理—会计学]