Research On The Value Of Ecological Products For Water Supply

As an important medium connecting the needs of aquatic ecosystems and human activities,aquatic ecological products play a vital role in expanding the transformation channel of the "two mountains" and further promoting the construction of ecological civilization,so it is necessary to carry out value accounting research on them.As an important part of water ecological products,although there are still problems such as value confusion before and after conversion,distortion of water quality value,and serious deviation of value and price in the existing value research,its relatively mature value accounting theory system,more practical research and application results,and strong industry cognitive consensus provide the possibility for in-depth research on value accounting.To this end,I took the water ecological products supplied by water conservancy projects as the research object in my thesis,and on the basis of reviewing and sorting out a large number of domestic and foreign literature,reasonably distinguishes the value before and after conversion,and optimizes and supplements the value accounting system by constructing and applying the accounting model.The main results of this thesis are as follows:(1)Aiming at the ambiguity of the concept of water ecological products supplied by water conservancy projects,the relationship between them and water resources is revealed,and the definition is clarified,and it is believed that water ecological products supplied by water conservancy projects are composed of water resources that condense human labor and have direct use value,as well as water supply services.(2)In view of the limitations of the existing accounting system of value before conversion,through the analysis and summary of its value theory and value accounting method,a full-cost water quality and quantity value accounting model and solution method covering engineering value-added cost,resource value and external ecological value are proposed.The model focuses on optimizing and supplementing the accounting method of resource value,and constructs the water quality value model separately by using the recovery cost method and the allocation cost method,so as to avoid the problem of water quality value being seriously diluted in the existing accounting method.At the same time,based on the attributes of water conservancy engineering,the water quality supply coefficient is introduced,and the calculation method and calculation model of scarcity coefficient are determined,so that the resource value has been more comprehensively displayed.(3)Aiming at the characteristics of value realization after conversion,In my thesis,I demonstrated the duality of converted value,and divides it into actual conversion recovery value and theoretical conversion realization value.In terms of actual conversion and recovery value accounting,the current residential ladder water use model was optimized,and the model of suppressing cross-user water use in special industries and the dynamic water price model of agriculture were constructed,so as to alleviate the impact of the serious value-price deviation of urban and rural water supply routes on the research results of value realization.In terms of theoretical conversion value accounting,firstly,water users are classified and graded according to different water quality needs,and on this basis,the full-cost water quality and quantity model is revised,and the accounting method of unit theoretical conversion of different water users is determined.(4)Research was conducted on the efficiency of value realization.In my thesis,by comparing the value before and after conversion,I constructed a model of the value realization efficiency of water ecological products supplied by water conservancy projects.At the same time,from the perspectives of water right trading,value appreciation and water saving,the existing problems and dilemmas of the existing value realization path and transformation mechanism are sorted out,and suggestions on the value realization mechanism with targeted,achievable and efficient value realization mechanism are proposed,so as to provide reference for the subsequent research on the value realization of water ecological products supplied by water conservancy projects.(5)Taking the Chengping Primary Reservoir as an example,the value realization of it was studied.The total cost unit price of the water ecological products supplied by the water conservancy project provided in 2020 was 6.89 yuan/m3,the total value of the total cost was 341,654,430 yuan,the actual conversion recovery value was 85.6612 million yuan,the theoretical conversion realization value was 108.1837 million yuan,and the actual recovery value efficiency,theoretical realization value efficiency and actual conversion value efficiency were 0.25,0.32 and 0.79,respectively.The results show that the reservoir has strong supply capacity and its products have high convertible value.However,due to the low economic and social utilization rate of its incoming water,the overall value conversion efficiency is low.Therefore,it is suggested that the reservoir increase the introduction of high-grade water supply objects,promote water right trading,and increase the amount of water drawn to other areas in the provincial water network in the later stage,so as to improve the structure and form of water use of existing water objects,so as to broaden the value realization channel and improve the value realization efficiency of high-quality water resources.In summary,I revealed the concept of water ecological products supplied by water conservancy projects in my thesis;A full-cost water quality and quantity model for calculating the value before conversion was constructed,and the accounting model and method for resource value were improved.reveals the duality of value realization after conversion;The accounting research method of actual conversion recovery value in urban and rural water supply routes was optimized,and the theoretical conversion realization value accounting model and value realization efficiency model were constructed.Quantitative accounting studied the value realization of water ecological products supplied by water conservancy projects in Suichang Chengping first-class reservoir.The research results can provide a reference for the subsequent value accounting of overall water ecological products and the compensation research of water diversion in provincial water networks.