区域水资源资产确认、计量及报表编制

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。

Research on the confirmation,measurement and form compilation of regional water resources assets

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.