区域水资源资产确认、计量及报表编制

doi:10.31497/zrzyxb.20221218

摘要/Abstract

摘要：

为落实水资源资产负债的编制，提高核算主体水资源资产化管理水平，在对比分析水资源和资产定义的基础上，明确界定了水资源资产的概念和范围；根据水资源服务价值和水权益实体对水资源的不同用水方式，将水资源资产划分为水权资产、水经济资产和水生态服务资产3大类14个子科目；确定了水资源资产各科目的核算模型；最后通过构建水资源资产核算表，对郑州市水资源资产进行了实物量和价值量计量。本文进一步完善了水资源资产的确认、计量和列报体系，为区域水资源资产负债表的编制提供了一定的理论和实践参考。

关键词: 水资源, 区域水资源资产, 水资源资产计量模型, 水资源资产核算表

Abstract:

In order to implement the compilation of water resources asset accounting tables and improve the management level of regional water resources asset management, based on the comparative analysis of water resources and asset connotations, the concept and scope of water resources assets are clearly defined. Based on the service value of water resources and water rights and interests, the entity's different water use methods divide water resources assets into 3 categories, 14 sub-subjects, water rights assets, water economic assets, and water ecological service assets; the accounting model for each subject of water resources assets is determined; and finally, water resources sheets are established through the construction of water resources. The asset accounting table measures the physical quantity and value of Zhengzhou's water resources assets. The research further improved the confirmation, measurement and presentation system of water resources assets, and provided theoretical and practical references for the compilation of regional water resources balance sheets.

Key words: water resources, regional water resources assets, water resources asset measurement model, water assets accounting sheet

贾亦真, 沈菊琴, 王晗. 区域水资源资产确认、计量及报表编制[J]. 自然资源学报, 2022, 37(12): 3297-3312.

JIA Yi-zhen, SHEN Ju-qin, WANG Han. Research on the confirmation, measurement and form compilation of regional water resources assets[J]. JOURNAL OF NATURAL RESOURCES, 2022, 37(12): 3297-3312.

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科目编号	级次	科目名称	科目描述
1001	1	水权资产
100101	2	取水权资产	核算主体最严格水资源管理控制目标范围内的实际取用水量
100102	2	水权交易资产	核算主体参与交易的水权量
1002	1	水经济资产
100201	2	调蓄洪水	核算范围内水利工程防止或减轻洪水伤害
100202	2	水力发电	核算范围内水利工程直接用水势发电
100203	2	农田灌溉	核算范围内水田、菜田、水浇地灌溉用水
100204	2	林牧渔畜	核算范围内林牧（果树、苗圃、草场）灌溉用水和鱼塘补水以及牲畜用水
100205	2	工业生产	核算范围内规模以上工业生产用水、火（核）电和规模以下工业用水
100206	2	城镇公共	核算范围内建筑业和服务业用水
100207	2	居民生活	核算范围内城市、县镇、乡镇的居民住宅和农村居民生活用水
100208	2	生态环境	核算范围内通过供水工程的供水量，不包括降水、径流自然满足的水量
100209	2	中水回用	核算范围内企业、居民等单位水资源重复利用
1003	1	水生态服务资产
100301	2	贮水价值	核算范围内河流、湖泊、水库蓄水和地下水补给等
100302	2	水质净化	核算范围内水体对水污染物的自然去除
100303	2	生物多样性维持	核算范围内水体维持水环境生物多样性，保持水生态平衡

科目编码	水资源资产	期初值		期末值		期间变化值
科目编码	水资源资产	实物量	价值量	实物量	价值量	实物量	价值量
1001	水权资产
100101	取水权资产
100102	水权交易资产
1002	水经济资产
100201	调蓄洪水
100202	水力发电
100203	农田灌溉
100204	林牧渔畜
100205	工业生产
100206	城镇公共
100207	居民生活
100208	生态环境
100209	中水回用
1003	水生态服务资产
100301	贮水价值
100302	水质净化
100303	生物多样性维持
	水资源资产合计

科目编码	水资源资产	期初值		期末值		期间变化值
科目编码	水资源资产	实物量	价值量	实物量	价值量	实物量	价值量
1001	水权资产	17.9987	7.9023	18.6541	9.4018	0.6554	1.4995
100101	取水权资产	17.9987	7.9023	18.6541	9.4018	0.6554	1.4995
100102	水权交易资产	0	0	0	0	0	0
1002	水经济资产	25.2806	131.0332	26.8805	147.0894	1.5999	16.0561
100201	调蓄洪水	6.4536	65.8267	6.4536	65.8267	0	0
100202	水力发电	0	0	0	0	0	0
100203	农田灌溉	3.8555	1.5422	3.1943	1.2777	-0.6612	-0.2645
100204	林牧渔畜	1.2603	0.5041	1.0654	0.4262	-0.1949	-0.0780
100205	工业生产	4.9184	25.5757	4.8549	28.8867	-0.0635	3.3110
100206	城镇公共	1.0674	8.5799	1.3347	10.7585	0.2673	2.1786
100207	居民生活	4.3179	16.3669	4.6809	19.1387	0.3630	2.7718
100208	生态环境	2.5792	11.8094	3.5239	19.0021	0.9447	7.1927
100209	中水回用	0.8283	0.8283	1.7728	1.7728	0.9445	0.9445
1003	水生态服务资产	43.8149	264.7397	53.4017	330.4347	9.5868	65.6951
100301	贮水价值	43.8149	262.0131	53.4017	327.8864	9.5868	65.8733
100302	水质净化	0	0.2165	0	0.2165	0	0
100303	生物多样性维持	0	2.5101	0	2.3318	0	-0.1782
	水资源资产合计	87.0942	403.6752	98.9363	486.9259	11.8421	83.2507