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四川省水資源資產負債表編制研究
 朱靖,余玉冰,王淑
(成都理工大學 商學院,四川 成都 610059)
Study on the Compilation of a Water Resources Balance Sheet for Sichuan Province
ZHU Jing, YU Yubing, WANG Shu 
(Business School, Chengdu University of Technology, Chengdu 610059, China)

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人民黃河
  2019,Vol. 41(9): 77
  水資源
四川省水資源資產負債表編制研究
 朱靖,余玉冰,王淑
(成都理工大學 商學院,四川 成都 610059))
doi:
Study on the Compilation of a Water Resources Balance Sheet for Sichuan Province
ZHU Jing, YU Yubing, WANG Shu 
(Business School, Chengdu University of Technology, Chengdu 610059, China)
全文: PDF (1.54MB)
摘要: 基于最嚴格水資源管理制度及“三條紅線”管制衡量標準,從水量、水質和水生態3個方面明確水資源資產負債表的核算內容,并以模糊綜合評價法、虛擬治理成本法和能值分析法為核算方法,對2011—2016年四川省水資源資產負債表進行試編。研究表明:四川省水資源總量豐富,為社會經濟發展提供了充足的水資源保障;受各產業經濟發展規模的影響及全省用水量增加,導致2016年末全省水資源資產價值相比2011年減少了792.24億元;四川省加強對水環境污染治理和水生態環境改善修復,使2016年水資源凈資產增加了804.65億元。
關鍵詞:
Abstract: Based on the most stringent water management system and the “three red lines” control measurement standards, the accounting contents of the water resources balance sheet include water quantity, water quality and water ecology. This paper compiled the water resources balance sheet in the period of 20112016 in Sichuan Province, using the fuzzy comprehensive evaluation method, virtual governance cost method and energy analysis method. The research shows that Sichuan Province has abundant water resources, which provides sufficient water resources for Sichuan's social and economic development. Influenced by the economic development of various industries and the increase of water consumption of Sichuan Province, the value of water resources assets at the end of 2016 decreased by 79.224 billion Yuan compared with that in 2011. Sichuan Province strengthened the control of water environmental pollution and the restoration of water ecological environment, which increased the net assets of water resources by 80.465 billion Yuan in 2016.
Key words: water resources; balance sheet; accounting system; Sichuan Province
收稿日期:
基金資助: 四川省社科研究規劃統計發展專項(SC18TJ009);成都市哲學社科規劃項目(2018Z35);地方本科高校創新創業教育研究基地項目(201810616042);成都理工大學哲學社會科學研究基金資助項目(20YJ2017-NS012);成都理工大學高等教育人才培養質量和教學改革一般項目(JG183017)
作者簡介: 朱靖(1974—),女,安徽淮南人,副教授,博士,研究方向為環境資源經濟
江苏7位数开奖历史