实物型水资源资产负债表表式结构设计

doi:10.11849/zrzyxb.20161021

自然资源学报 ›› 2017, Vol. 32 ›› Issue (11): 1819-1831.doi: 10.11849/zrzyxb.20161021

• 理论探讨 • 下一篇

实物型水资源资产负债表表式结构设计

秦长海^a, 甘泓^{a, b}, 汪林^{a, b}, 贾玲^a, 游进军^{a, b}, 周普^c

a. 中国水利水电科学研究院水资源所,北京100038;
b. 中国水利水电科学研究院流域水循环模拟与调控国家重点实验室,北京100038;
c. 中国水利水电科学研究院财务与资产管理处,北京100038

收稿日期:2016-09-22 修回日期:2017-03-07 出版日期:2017-11-20 发布日期:2017-11-20
作者简介:秦长海（1976- ）,男,河北宣化人,教授级高级工程师,博士,从事水资源经济与管理方面的研究。E-mail:qinchh@iwhr.com
基金资助:
国家自然科学基金项目（71573274,41401648,51279210）; 国家重点研发计划（2016YFC0503502,2016YFC0401408）; 国家社科基金重大项目（15ZDB160）; 中央分成水资源费项目（126301001000160003）

Designing the Statement Form of Physical Balance Sheet of Water Resources

QIN Chang-hai^a, GAN Hong^{a, b}, WANG Lin^{a, b}, JIA Ling^a, YOU Jin-jun^{a, b}, ZHOU Pu^c

a. Department of Water Resources, China Institute of Water Resources and Hydropower Research, Beijing 100038, China;
b. State Key Laboratory of Simulation and Regulation of Water Cycle in River Basin, China Institute of Water Resources and Hydropower Research, Beijing 100038, China;
c. Department of Financing and Assets, China Institute of Water Resources and Hydropower Research, Beijing 100038, China

Received:2016-09-22 Revised:2017-03-07 Online:2017-11-20 Published:2017-11-20
Supported by:
National Natural Science Foundation of China, No.71573274, 41401648 and 51279210; National Key Research and Development Plan, No.2016YFC0503502 and 2016YFC0401408; Major Program of National Social Science Foundation, No.15ZDB160; Key Project Foundation by Central Government Water Resources Fee, No.126301001000160003

摘要/Abstract

摘要： 论文在阐述资产负债表基本概念和原理的基础上,遵循会计恒等式、复式记账规则和权责发生制的记账基础,结合我国水资源管理的实际,提出了基于会计学的水权益实体水资源资产负债表表式结构和基于统计学、经济学的国家（地区）水资源资产负债表表式结构,从而实现能够反映水权益实体之间和经济体与环境之间关于水资源资产的债务债权关系的水资源资产核算,实现国家和行政区层面的水资源资产负债核算,为生态文明体系建设、自然资源资产核算、领导干部离任审计考核等提供必要的基础信息,也为进一步完善水资源资产负债表账户体系奠定基础。

关键词: 表式结构, 复式记账, 实物型, 水资源, 资产负债表

Abstract: With the deepening reform in China, the ecological civilization construction has become an important task, which includes accelerated establishment of a national unified accounting system and formulation of local and national balance sheets for natural resources. It is a new territory to formulate the balance sheet for water resources (BSW). The goal of this paper is to build the basic statement forms of the BSW, which can provide fundamental platform for developing statistical accounting on water resources. |||Based on current balance sheets for natural resources and the concepts and principles of balance sheet of assets and liabilities, the authors propose two kinds of the physical statement forms of BSW. The first one can be adopted to water resources assets accounting for independent water entities in basis of accounting, and the second one can be used for economically aggregated counties/regions in basis of statistics and economics. The statement forms were designed following the regulations of “accrual basis” and “double entry bookkeeping” as normal balance sheet follows. The two forms could describe the status of obligatory right of creditors and obligations of debtors on water among/between water entities or between economic entity and environmental entity of counties/regions, so they can be employed in accounting water resources assets either in an independent enterprise or in an administrative region.||| In the BSW of water entities, the individual owners or water entities are taken as accounting subject in the statistics of stock and flow changes of the asset and debt of water resources during the accounting period. Water resources debt is mainly embodied as the debtor-creditor relationship among water entities of BSW. The BSW of counties/regions will record the influence of water utilization on water resources, environment and eco-system in economic society.

Key words: balance sheet of assets and liabilities, double entry bookkeeping, physical measurement, statement form, water resources

中图分类号:

TV213.4

秦长海, 甘泓, 汪林, 贾玲, 游进军, 周普. 实物型水资源资产负债表表式结构设计[J]. 自然资源学报, 2017, 32(11): 1819-1831.

QIN Chang-hai, GAN Hong, WANG Lin, JIA Ling, YOU Jin-jun, ZHOU Pu. Designing the Statement Form of Physical Balance Sheet of Water Resources[J]. JOURNAL OF NATURAL RESOURCES, 2017, 32(11): 1819-1831.

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实物型水资源资产负债表表式结构设计

Designing the Statement Form of Physical Balance Sheet of Water Resources

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