实物型水资源资产负债表表式结构设计

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。

Designing the Statement Form of Physical Balance Sheet of Water Resources

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.