面向耗水管理的河北平原灌区水会计设计与应用  

Design and Application of Water Accounting for Water Consumption Management in Irrigation Areas of Hebei Plain

作　　者：吕丰光 张洪波[1,2] 畅明琦[3] 党池恒 丁浩 黎扬兵 LYU Fengguang;ZHANG Hongbo;CHANG Mingqi;DANG Chiheng;DING Hao;LI Yangbing(School of Water and Environment,Chang′an University,Xi′an 710054,China;Key Laboratory of Eco-hydrology and Water Security in Arid and Semi-Arid Regions of the Ministry of Water Resources,Chang′an University,Xi′an 710054,China;China Irrigation and Drainage Development Center,Beijing 100054,China)

机构地区：[1]长安大学水利与环境学院,陕西西安710054 [2]长安大学水利部旱区生态水文与水安全重点实验室,陕西西安710054 [3]中国灌溉排水发展中心,北京100054

出　　处：《华北水利水电大学学报（自然科学版）》2024年第4期56-68,共13页Journal of North China University of Water Resources and Electric Power：Natural Science Edition

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(HB-C-4-6/11);国家自然科学基金项目(51979005)。

摘　　要：当前最严格水资源管理制度在我国正被不断深化,“三条红线”在水资源管理中发挥了关键性作用,但其与“真实节水”、微观个体管理及水资源利用效益管理方面的联系并不密切,亟待探索更为有效的手段,以完善新时期的水资源管理体系。在充分考虑水会计制度在不同层次核算主体间的适用性的基础上,结合灌区水会计制度的应用需求,将水循环物理机制中的耗水过程与水会计制度的各个环节进行融合,从精细化核算角度对灌区农业生产中的涉水要素重新进行了科目设计,提出了面向耗水管理的水会计核算方法体系,构建了面向耗水管理的水会计制度框架,并以河北平原的永安村灌区为例开展了实例应用。结果表明:该体系有效加强了耗水侧的控制与管理,通过调整种植结构(3种方案)和灌溉方式,农户农灌用水量分别下降了38.8%、22.2%、60.0%和39.8%,耗水量分别下降了36.6%、19.0%、56.5%和8.2%,且在消减各项水负债的同时有效提高了农户的经济效益;相比传统模式,文中提出的水会计制度更适用于灌区水资源管理,也更符合新时期我国最严格水资源管理制度与节水型社会构建的发展需求。At present,the strictest water resources management system is being deepened in China,and the″three red lines″have played a crucial role in water resources management.However,it is not closely related to″real water saving″,micro-individual management and efficiency management of water resources utilization,so it is urgent to explore more effective means to improve the water resources management system in the new era. On the basis of fully considering the applica-bility of water accounting system in different levels of accounting subjects, combined with the application demand of water accounting system in irrigation district, the water consumption process in the physical mechanism of water cycle is integrat-ed with each link of water accounting system. From the perspective of refined accounting, the water-related elements of ag-ricultural production in the irrigation area have been re-designed in terms of accounts, and a system of water accounting methods oriented to water consumption management has been proposed. A water accounting system framework oriented to water consumption management was constructed, and an example application was carried out in the case of Yong′an Village Irrigation District in the Hebei Plain. The results are as follows. The system effectively strengthens the control and manage-ment of the water consuming side. By adjusting the planting structure (three schemes) and irrigation methods, the water consumption of farmers′ agricultural irrigation decreased by 38. 8%, 22. 2%, 60. 0% and 39. 8%, and the water consump-tion decreased by 36. 6%, 19. 0%, 56. 5% and 8. 2%, respectively. It can reduce all kinds of water liabilities and effec-tively improve the economic benefits of farmers. Compared with the traditional model, the water accounting system proposed in the paper is more suitable for water resource management in irrigation areas, and also conforms to the development needs of the strictest water resource management system and the construction of water-saving society in the new p

关 键 词：水会计 耗水 灌区 水审计 精细化管理 

分 类 号：TV93[水利工程—水利水电工程]