冰川水资源资产负债表编制实践

冰川是自然资源重要组分。因受认知所限,当前水资源资产负债表编制中尚缺乏对冰川资源的考虑。参考水资源资产负债表编制案例,结合冰川水资源自身特征,构建了冰川水资源资产负债表。研究表明：冰川水资源的独特性使其资产负债核算与其他类型水资源存在差异;冰川水资源资产包括水量资产和水域资产,即冰川冰储量和冰川融水径流量,冰川面积和冰川融水水域面积;冰川水资源负债主要来源于人类活动造成的冰川水资源消退和过耗、冰川融水环境损害和由此导致的冰川水资源服务衰退。青藏高原大江大河源区是冰川水资源负债区,而其负债却成为中下游的收益。应建立国家或下游为主导的水资源补偿机制,以冰川水资源流量变化为依据,统筹管理青藏高原大江大河源区流域水资源,适度对源区进行冰川水资源价值补偿。

Compilation of a glacier water resource balance sheet

Glaciers are important components of water resources. Due to the limitation of cognition of glacial hydrology and water resources, glacier resources are still not considered in the preparation of water resources balance sheet. In this paper, the glacier water resources balance sheet is constructed based on the compilation of water resources balance sheet in combination of the characteristics of glacier water resources. Result shows that: (1) The assets-liabilities accounting of glacier resources is different from other types of water resources. (2) The glaciers water resources consist of the water quantity assets and the water area assets. The water quantity assets include the glacier ice reserves and the glacier melt water runoff, and the glacier water area assets include the glacier area and the glacier melt water area. (3) Glacier water resources liabilities mainly come from the decline and overconsumption of glacier water resources and the damage of glacier meltwater environment caused by human activities, as well as the consequent decline of glacier water resources services. The upstream area of the great rivers on the Qinghai-Tibet Plateau is the debt region of glacial resources, and its debt benefits the midstream and downstream areas. Therefore, it is necessary to establish a national or downstream-led water resources compensation mechanism. Based on the change in the flow of glacier water resources, the river basin water resources of the Qinghai-Tibet Plateau should be managed comprehensively, and the source area should be appropriately compensated for the loss value of glacier water resources.