水会计恒等式探讨及其在水会计核算中应用——以滨海新区为例  

Discussion on water accounting identity and its application in water accounting:A case study of New Coastal Area

作　　者：冯丽[1] 冯平[1] 张保成 张旭 石建华 王志强[3] FENG Li;FENG Ping;ZHANG Baocheng;ZHANG Xu;SHI Jianhua;WANG Zhiqiang(State Key Laboratory of Hydraulic Engineering Simulation and Safety,Tianjin University,Tianjin 300072,China;Beijing Golden Water Engineering Technology Co.,Ltd.,Beijing 100053,China;Hebei University of Technology,Tianjin 300401,China)

机构地区：[1]天津大学水利工程仿真与安全国家重点实验室,天津300072 [2]北京金水源工程科技有限公司,北京100000 [3]河北工业大学,天津300401

出　　处：《水资源与水工程学报》2020年第1期44-51,共8页Journal of Water Resources and Water Engineering

基　　金：全球环境基金水资源与水环境综合管理推广(主流化)项目(P145897)。

摘　　要：水会计恒等式是在水会计核算中反映各要素之间内在联系的恒等式,是水会计科目与账户设置和水资产负债表编制的重要理论依据。在权责发生制的基础上,对水会计恒等式各要素进行探讨,阐述了各要素的基本概念、确认条件、组成部分及计算方法。在此基础上,以滨海新区为例建立了滨海新区水会计核算体系。通过对近年水资产结构、水负债结构和水主体权益结构进行分析与评价,结果表明:2018年滨海新区水资产总量为68106×104m^3,较2017年增加了1.29%,较2016年减少了2.05%;水负债总量为7.60×104m^3,较2017年减少了51.90%,较2016年减少了75.08%;水主体权益总量为68098.40×10^4m^3,较2017年增加了1.30%,较2016年减少了2.01%;水资产负债率为0.01%,较2017年减少0.01%,较2016年减少0.03%。体现2018年滨海新区水资源优化配置程度较高、涉水生产活动稳健、负债量小、水主体权益程度化较高等水资源管理特点。The water accounting identity is an identical equation that reflects the intrinsic relationship among various elements in water accounting,which is the important theoretical basis for the subjects and account setting of water accounting and water balance sheet compiling.On the basis of the accrual system,the elements of the water accounting identity are discussed,and the basic concepts,confirmation conditions,components and calculation methods of each element are expounded.The water accounting system of New Coastal Area was then established accordingly to analyze and evaluate the water asset structure,water liability structure and water subject equity structure in recent years.The results showed that the total amount of water assets of New Coastal Area in 2018 is 68106×10^4 m^3,an increase of 1.29%compared with 2017 and a decrease of 2.05%compared with 2016.The total amount of water liabilities is 7.60×10^4 m^3,a decrease of 51.90%compared with 2017 and 75.08%compared with 2016.The total amount of water subject equity is 68098.40×10^4 m^3,an increase of 1.30%compared with 2017,and a decrease of 2.01%compared with 2016.The water asset-liability ratio was 0.01%,a decrease of0.01%compared with 2017 and 0.03%compared with 2016.The above results reflected the water resources management characteristics of New Coastal Area in 2018 such as high water resources optimization and allocation,stable water-related production activities,a small amount of water liabilities and high degree of water subject equity.

关 键 词：水会计核算 水会计恒等式 水资产 水负债 水主体权益 滨海新区 

分 类 号：TV213.4[水利工程—水文学及水资源]