水资源资产价值量核算研究——以南宁市大龙洞水库为例  

Research on the Accounting of Water Resource Asset Value——A Case Study of Dalongdong Reservoir in Nanning City

作　　者：舒亚军 魏星 SHU Yajun;WEI Xing(Finance Department,the Guangxi Department of Water Resources,Nanning,Guangxi 530022 China;College of Computer Science and Engineering,Guilin University of Aerospace Technology,Guilin,Guangxi 541004 China)

机构地区：[1]广西壮族自治区水利厅财务处,广西南宁530022 [2]桂林航天工业学院计算机科学与工程学院,广西桂林541004

出　　处：《桂林航天工业学院学报》2025年第2期223-230,281,共9页Journal of Guilin University of Aerospace Technology

摘　　要：水资源具有资产的收益性、权属性、经济性、有偿性和稀缺性等特征,未来将是地方政府资产的重要组成部分。如何优化水资源价值的计算方法、建立统一标准的核算体系、科学合理地评价水资源资产价值量,已成为“两手发力”助推水利投融资中的一项长期且艰巨的任务。以南宁市大龙洞水库为例,尝试构建一个水资源资产价值量核算体系,将水资源价值分为狭义价值和广义价值两大类,并在此基础上进一步细分为供给服务价值、调节服务价值、文化服务价值和支持服务价值等12个核算指标,涵盖了水资源的各项功能,有效避免资产核算过程中价值量偏低或重复计算问题,为其他地区的水资源资产价值量核算提供一定参考依据和改进思路。最后,展望了水资源资产价值量核算体系的发展趋势,并倡导更多人关注和参与水资源资产核算及运用。Water resources have the characteristics of profitability,right attribute,economy,compensation and scarcity of assets,and will be an important part of local government assets in the future.How to optimize the calculation method of water resource value,establish a unified and standardized accounting system,and scientifically and rationally evaluate the value of water resource assets has become a long-term and arduous task in promoting water conservancy investment and financing through“two-pronged efforts”.Taking Dalongdong Reservoir in Nanning City as an example,this paper attempts to construct a value accounting system of water resources assets.The value of water resources is divided into two categories:narrow value and broad value.On this basis,it is further subdivided into 12 accounting indicators,such as supply service value,adjustment service value,cultural service value and support service value,which covers the functions of water resources,effectively avoids the problem of low value or repeated calculation in the process of asset accounting,and provides some reference basis and improvement ideas for the value accounting of water resources assets in other regions.Finally,the development trend of the value accounting system of water resources assets is prospected,and more people are encouraged to pay attention to and participate in the accounting and application of water resources assets.

关 键 词：水资源资产 价值量核算 大龙洞水库 

分 类 号：TV213[水利工程—水文学及水资源] F205[经济管理—国民经济]