湖北省水资源资产负债表的编制  

Compilation of Water Resources Balance Sheet in Hubei Province

作　　者：郑欢玉 宋马林[1] Zheng Huanyu;Song Malin(Institute of Statistics and Applied Mathematics,Anhui University of Finance and Economics,Bengbu Anhui 233030,China)

机构地区：[1]安徽财经大学统计与应用数学学院,安徽蚌埠233030

出　　处：《统计与决策》2021年第19期43-47,共5页Statistics & Decision

基　　金：国家自然科学基金重点项目(71934001);安徽财经大学研究生科研创新基金资助项目(ACYC2019175)。

摘　　要：文章对比分析了从会计核算角度与统计核算角度分别编制水资源资产负债表的区别与联系,并结合湖北省水资源现状从统计核算角度构建了水资源资产负债表的框架体系,对2012—2017年湖北省水资源资产负债表进行了试编。研究结果显示:2012—2017年,湖北省水资源资产由737.9160亿元增长至2369.0984亿元,湖北省水环境损害显著减少,水资源负债主要来源于水生态破坏,整体来看水生态系统逐渐好转。This paper compares and analyzes the differences and relations between the financial accounting and statistics accounting in compiling the balance sheet of water resources, and then combines with the current situation of water resources in Hubei Province to construct a framework system of water resources balance sheet from the perspective of statistics accounting and make a trial compilation of Hubei water resources balance sheet from 2012 to 2017. The results show that the water resources assets of Hubei Province increased from 73.7916 billion yuan to 236.984 billion yuan from 2012 to 2017, and that the damage to the water environment in Hubei Province was significantly reduced, the water resources liabilities mainly coming from the damage to water ecology, with the water ecosystem gradually improved on the whole.

关 键 词：资产负债表 水资源 会计核算 统计核算 

分 类 号：F222.33[经济管理—国民经济]