基于多层次权益主体的水资源资产负债表研究——以M市为例
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摘要
编制水资源资产负债表对于指导当前生态文明建设具有重要意义。文中从水资源管理角度出发,研究多层次权益主体的水资源资产负债表编制与应用,将水权益主体划分为:流域上下游权益主体、研究区域经济系统与生态系统权益主体、区域内部以行政主体为单元的子权益主体。基于上述权益主体给出水资源资产负债表表式结构,并以M市为例进行实证分析,结果表明:M市在期初2012年对生态系统不存在负债,而期末2016年负债为6. 66亿m~3,其中自然因素贡献率为73. 81%,人为因素为26. 19%。该研究丰富了水资源资产负债表的理论体系,为案例区水资源管理提供依据。
The compilation of water resources balance sheet has great significance for guiding the ecological civilization construction. From the view of water resources management,this paper studies the balance sheet for water resource based on multilevel entities. In this paper,we divide the entities of water resources into three levels: the upstream and downstream of basin,the economic system and ecological system,the sub-entities based on administrative unit. Based on the above division,this paper build the basic statement forms of the balance sheet of water resource,and then take M City as an example,the results show that: M City had no liabilities for ecosystem in the beginning of 2012,but at the end of 2016,the liabilities for ecosystem were 6. 66×10~8 m~3,which the nature factor account for 73. 81%,the human factor account for 26. 19%. This study enriches the theoretical system of the balance sheet for water resource,and provides basis for water resources management in case area.
The compilation of water resources balance sheet has great significance for guiding the ecological civilization construction. From the view of water resources management,this paper studies the balance sheet for water resource based on multilevel entities. In this paper,we divide the entities of water resources into three levels: the upstream and downstream of basin,the economic system and ecological system,the sub-entities based on administrative unit. Based on the above division,this paper build the basic statement forms of the balance sheet of water resource,and then take M City as an example,the results show that: M City had no liabilities for ecosystem in the beginning of 2012,but at the end of 2016,the liabilities for ecosystem were 6. 66×10~8 m~3,which the nature factor account for 73. 81%,the human factor account for 26. 19%. This study enriches the theoretical system of the balance sheet for water resource,and provides basis for water resources management in case area.
引文
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[12]田贵良,韦丁,孙晓婕.水资源资产负债表:要素,框架与试编研究[J].人民黄河,2018(5):16-23.
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[15]王西琴,张馨月,常明.嘉陵江(南充段)开发利用现状与保护对策[J].西北大学学报(自然科学版),2019,49(1):35-41.
[2]FRIEND A M,RAPPORT D J.Evolution of macro information systems for sustainable development[J].Ecological Economics,1991,3(1):59-76.
[3]TREWIN D.Australian system of national accounts:Concepts,sources and methods[J].Australian Bureau of Statistics,2000,5216:269.
[4]HOLUB H W,TAPPEINER G,TAPPEINER U.Some remarks on the system of integrated environmental and economic accounting'of the united nations[J].Ecological Economics,1999,29(3):329-336.
[5]封志明,杨艳昭,陈玥.国家资产负债表研究进展及其对自然资源资产负债表编制的启示[J].资源科学,2015,37(9):1685-1691.
[6]陈雷.全面实施水资源消耗总量和强度双控行动着力保障经济社会持续健康发展[J].中国水利,2016(23):21-24.
[7]沈菊琴,叶慧娜.水资源会计研究的必要性和可行性分析[J].水利经济,2005,23(6):20-22.
[8]宋晓谕,陈玥,闫慧敏,等.水资源资产负债表表式结构初探[J].资源科学,2018,40(5):899-907.
[9]贾玲,甘泓,汪林,等.论水资源资产负债表的核算思路[J].水利学报,2017,48(11):1324-1333.
[10]甘泓,汪林,秦长海,等.对水资源资产负债表的初步认识[J].中国水利,2014(14):1-7.
[11]秦长海,甘泓,汪林,等.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.
[12]田贵良,韦丁,孙晓婕.水资源资产负债表:要素,框架与试编研究[J].人民黄河,2018(5):16-23.
[13]马中.环境与资源经济学概论[M].北京:高等教育出版社,1999.
[14]王西琴,张远.中国七大河流水资源开发利用率阈值[J].自然资源学报,2008,23(3):500-506.
[15]王西琴,张馨月,常明.嘉陵江(南充段)开发利用现状与保护对策[J].西北大学学报(自然科学版),2019,49(1):35-41.