Study On Construction Of Water Resource Accounting System Info

According to the present scarcity of water resources, human' s destroy to water' s environment, the development of hydraulic situation and the depth and subdivision of the accounting study, a new concept of Water Resource Accounting was put forward. Water resource accounting, forest resource accounting, land resource accounting, environment resource accounting, marine resource accounting and mineral resource accounting are together called natural resource accounting. At present, however, there' re only limited studies on it. The accounting theories haven' t been perfect systems. This paper aims to study how to build a perfect water resource system by analyzing the characteristics of the water resources and water resource assets, the motivation and challenge of the specialty of the water resource assets' value estimate to traditional accounting. This paper' s focal point is discussing and comparing the differences and between water resource accounting and other natural resource accounting, then build a water resource accounting system. There' re totally five chapters. The first chapter is introduction, the second one is a theory description of environment resource accounting, forest resource accounting and mineral resource accounting, the third one is the comparisons of the water resource accounting and other natural resource accountings, and the fourth chapter is building a perfect water resource accounting system. The fifth one is conclusion and prospect. The following studies have chiefly been carried on in thesis.1. Deeply discussing the applicable theories and methods of water resource accounting, giving the definition of water resource, water resource assets and water resource accounting, and discussing the management of water resource assets.2. Describing the theories of environment resource accounting, forest resource accounting and mineral resource accounting.3. Comparing the differences between water resource accounting and the other natural resource accounting from the characteristics ofresources, resource assets, the accounting elements' verification and recording, accounts setting, assets values checking, and so on. Trying to inosculate and utilize traditional financial accounting and other resource accounting theories.4. On the basis of the above studies, analyzing and elaborating the theory premises and foundations, objects and objectives, conjectures and principles, verification and measure, information reveal, etc. and finally building a perfect water resource accounting system info with Chinese characteristics which is suitable for the sustainable development.