基于能值分析的价值型水资源资产负债表编制

水资源在社会经济发展中的重要性逐渐显著,强化水资源综合管理是当今世界各国实现水资源可持续利用的重要途径。目前针对水资源资产负债表的基本表式、相关概念、核算方法还存在一定争议,研制水资源资产负债表,实物核算是基础,价值核算是目标。水资源价值化方法是水资源资产负债表编制的关键和难点,这一问题一直制约水资源的价值认同及其纳入国民经济核算的可行性和准确性。按照水资源负债表核算基本原理,遵循"水资源资产-水资源负债=水资源资产净值"编制思路,构建反映经济社会用水导致的水资源过度消耗、水环境损害以及生态用水挤占的水资源资产负债表。在水资源实物量资产负债表编制的基础上,根据水文循环和水资源自身特性,通过能值分析方法,把水资源多用途转换成同一标准的能值进行定量化价值研究,从而在一定程度上改进或弥补水资源价值测算方法存在的判断标准差异的不足,尝试在一张表中实现水量和水质统一核算,从水资源、水环境、水生态三方面阐明经济体对环境体产生的水资源价值量债权关系。结果表明:成都市2015年水资源耗减量不存在负债,但水环境损害和水生态用水挤占分别存在1.52亿元和1.15亿元负债,这为水资源有偿使用和水生态保护和补偿提供了依据,为真正实现编制价值型水资源资产负债表提供了新的思路和方法。

Compilation of Water Resources Value Balance Sheet Based on Emergy Theory

Abstract：With the rising status of water resources in the social and economic development, Strengthening integrated water resources management is an important way to achieve sustainable use of water resources for countries in the world. There are many disputes in the preparation of water resources balance sheet, such as basic form, related indicators and accounting methods. Physical accounting is the basis for the preparation of water resources balance sheet, and value accounting is its goal. The method of water resources value accounting is the key and difficulty in the preparation of water resources balance sheet, which has always restricted the identification of water resources value and the feasibility and accuracy of its integration into System of National Accounts. In accordance with the basic accounting principle of water resources balance sheet and the compiling ideas of “water resources assets-water resources liabilities=net assets of water resources”, water resources balance sheet which reflects the excessive consumption of water resources, water environmental damage, and occupation of ecological water caused by social-economic use of water was put forward in this paper. Based on the compilation of physical quantity account, according to the hydrological cycle and characteristics of water resources, multi-purpose water resources were converted into emergy of the same standard for quantitative value research by emergy analysis method, so as to improve or make up for the deficiency of judgment standard differences in water resources value accounting methods to a certain extent. An attempt was made to realize the unified accounting of water quantity and water quality in a table, and to clarify the relations of obligatory right and debt on water resources value between environment and economy from three aspects of water resource, water environment and water ecology. The results show that there are no liabilities for water resources consumption reduction in Chengdu in 2015, but there are liabilities of 152 million Yuan for water environmental damage and 115 million Yuan for water ecological squeezing, which provide a basis for paid use of water resources and water ecological protection, as well as new ideas and methods for the real realization of the balance sheet of water resources value.