多维视角下的水资源资产核算框架构思  

Conception of assets accounting framework of water resources from multi-dimensional perspective

作　　者：杜娟 刘慧 乔占明 熊增连 李广泳[1] DU Juan;LIU Hui;QIAO Zhanming;XIONG Zenglian;LI Guangyong(National Geomatics Center of China,Beijing 100380,China;Comprehensive Investigation and Monitoring Institute of Natural Resources of Qinghai Province,Xining 810000,China)

机构地区：[1]国家基础地理信息中心,北京100380 [2]青海省自然资源综合调查监测院,青海西宁810000

出　　处：《水利经济》2021年第4期61-65,79,80,共7页Journal of Economics of Water Resources

基　　金：自然资源部“全民所有自然资源资产清查(2020—2023)”重大专项(20-31-01-0)。

摘　　要：水资源资产核算是全民所有自然资源资产清查核算的重要内容之一。基于当前我国水资源调查监测成果,提出水资源资产核算框架。根据水资源资产在自然、社会、经济系统中所处的阶段、地位等,从资产所有、管理、使用、收益、保护等多维视角出发,构建了反映水资源资产存量、利用潜力量、流量、更新量、质量以及保护状况等方面实物量核算的内容指标体系;根据水资源资产开发、利用状况等提出了交易价格、理论价格并行的“双轨道”资产价格计量体系。The assets accounting of water resources is one of the important contents of the assets checking and accounting of the national natural resources.Based on the survey and monitoring results of water resources in China at present,the accounting framework of water resource assets is put forward.The framework establishes a physical quantity accounting content index system including assets stocks,potential utilization,flows,reproducible capability,quality and protection status of water resources according to the stage and status of water resource assets in the natural,social and economic systems from the perspectives of asset ownership,management,use,income and protection.A“double-track”measurement system for price of assets with parallel transaction price and theoretical price is proposed on the basis of the development and utilization status of water resource assets.

关 键 词：水资源 所有者权益 全民所有 资产核算 框架体系 

分 类 号：F062.2[经济管理—政治经济学]