基于流域管理的水资源资产负债表编制研究——以太湖流域为例  

Balance sheet compilation of water resources based on watershed management:Example of Taihu Lake Basin

作　　者：唐勇军[1] 张鹭鹭 TANG YongJun;Zhang Lulu(Business School,Hohai University,Nanjing 211100,China)

机构地区：[1]河海大学商学院

出　　处：《水利经济》2020年第1期21-28,86,共9页Journal of Economics of Water Resources

基　　金：国家社会科学基金一般项目(15GBL054);江苏省社科应用研究精品工程财经发现专项课题(19SCB-34);河海大学中央高校基本科研业务费项目(2019B19714)

摘　　要：水资源是维系人类生命和社会发展的重要的自然资源,水资源资产负债表是自然资源资产负债表编制的重要组成部分。编制水资源资产负债表,有利于及时掌握经济社会发展对水资源资产的占有、使用、消耗、恢复和增值的动态变化。依据水资源资产、负债的概念选取相应指标,构建了水资源资产负债核算框架,对开展流域水资源资产负债表编制有着重要意义。The water resources are the important natural resources to maintain human life and social development.The balance sheet of water resources is an important component of the balance sheet of the natural resources.The compilation of the balance sheet of water resources is conducive to timely grasping the dynamic change of occupancy,use,consumption,recovery and value-added of water resource assets in economic and social development.A framework for accounting the balance sheet of water resources is established based on the concepts of assets and liabilities of water resources.It is of great significance to the compilation of balance sheet of water resources in a watershed.

关 键 词：水资源资产 水资源管理 资产负债表 流域管理 

分 类 号：TV211.1[水利工程—水文学及水资源]