Research On Water Resources Environmental Cost Accounting And Ecological Compensation Countermeasures In Guanzhong Region From The Perspective Of Environmental Accounting

Water resource constraints are a long-term issue restricting the sustainable development of the Northwest.Speeding up the construction of regional cooperation strategies undoubtedly brings opportunities for the fundamental transformation of the urban water governance system,which means that achieving the goal of sustainable development of water resources is of great significance to enhancing the stability of the ecosystem.The report of the 19th National Congress of the Communist Party of China proposed to accelerate the reform of the ecological civilization system,and environmental accounting was given a new mission.The implementation of cross-regional water resources ecological compensation can coordinate the relationship between regional development and water resources ecological environmental protection,and it is undoubtedly a key means to promote regional water resources to achieve sustainable development goals.However,there has not yet been a mature method for formulating ecological compensation standards.Environmental accounting can provide a basis for the environmental costing and value accounting of water resources.Therefore,studying the ecological compensation of water resources from the perspective of environmental accounting is important for the improvement and accounting of ecological compensation mechanisms.The soundness of the system is of great significance.This research is based on the theory of environmental accounting,uses the water footprint calculation method to calculate the environmental cost of water resources,and uses the water resources ecosystem service value model to calculate the value of water resources in each city in the Guanzhong region.By constructing a water resources ecological compensation model,calculating the water resources ecological compensation quota in Guanzhong region,and introducing the weight of water resources ecological compensation to determine the subject and object of compensation.The DPSIR model is used to construct an evaluation system for water resources sustainability influencing factors,which describes the temporal and spatial dynamic changes and evolution characteristics of water resources sustainability influencing factors in Guanzhong region,as the key investment field of water resources ecological compensation.The results show that the overall environmental cost of water resources in Guanzhong region shows a trend of "rising first and then falling".The environmental costs of water resources consumed by cities are different.In 2018,the highest in Weinan was 7.714 billion m3 and the lowest in Yangling was 109 million m3.Only Xi'an has a surplus of water resources,while Xianyang and Weinan have the worst water deficits.Xianyang and Weinan are the payment areas for water resources ecological compensation,and Xi'an,Baoji,Tongchuan,and Yangling are the water resources ecological compensation areas.Xianyang has the highest amount of ecological compensation for water resources at 9.133 billion yuan,and Xi'an has the highest amount of ecological compensation for water resources at 3.266 billion yuan.Compensation funds are mainly invested in areas such as agricultural production irrigation,industrial wastewater treatment,increasing forest coverage,and urban water-saving transformation.To this end,it is proposed to reduce the environmental cost of water resources,establish a cross-domain compensation mechanism,strengthen water resources ecological compensation legislation,improve the implementation of the compensation mechanism,and reasonably allocate compensation funds.