水资源资产负债表编制研究  

tudy on the compilation of water resources balance sheet

作　　者：赵萌 杨宁霞[1] Zhao Meng;Yang Ningxia(Xinjang Agricultural University,Urumqi,Xinjiang,830052)

机构地区：[1]新疆农业大学,新疆乌鲁木齐830052

出　　处：《市场周刊》2025年第11期108-111,139,共5页Market Weekly

摘　　要：水资源在国家整体经济发展进程及人们日常生产生活中是不可或缺的,由于取水过程的便捷与低成本,人类往往忽视了经济社会发展所引发的负面外部影响,因此,这一现状促使我国政府对水资源资产负债表的编制工作给予了日益增多的重视。当前,学者间在水资源资产负债表编制的关键议题上存在的分歧,一定程度上阻碍了其深入应用与发展。通过综合分析国内外学者的研究成果,针对我国水资源管理体系的现状及当前的监测技术水平,文章深入探讨了在水资源资产负债表编制过程中所面临的几个关键问题,旨在为构建和完善水资源资产负债表体系提供有益的思路与实际操作方法。Water resources are indispensable in the overall economic development process of the country and people's daily production and life,due to the convenience and low cost of the water intake process,human beings often ignore the negative external effects caused by economic and social development,therefore,this situation has prompted the Chinese government to pay more and more attention to the preparation of water resources balance sheet.At present,the differences among scholars on the key issues of water balance sheet compilation hinder its in-depth application and development to a certain extent.Based on the comprehensive analysis of the research results of scholars at home and abroad,this paper deeply discusses several key problems faced in the process of compiling water resources balance sheet in view of the current situation of water resources management system and the current level of monitoring technology,aiming to provide useful ideas and practical methods for the construction and improvement of water resources balance sheet system.

关 键 词：水资产 水负债 资产负债表 

分 类 号：F323.213[经济管理—产业经济]