The Study On Prices Accounting Method Of Agricultural Irrigation Water

In the 21st century, the crisis of water resources has become the most important issue faced with theglobal resource environment field, threatening humanity's survival and development directly. To solve thewater crisis is not only a problem of sustainable development of water resources, but also a strategy relatingto national security, The scientific and rational pricing system is important and effective means to allocatewater resources rationally and alleviate the contradiction between supply and demand of water resources.With the improvement of Market Economic System in China, the value of water resources has beenincreasingly prominent. The key issue of how to allocate water resources rationally is the price. In ourcountry, the current water price in the agriculture is so low that the price has deviated from of the cost andthe expenditure on water has been inconsistent with its important role in agricultural production. The lowprice makes irrigation facilities operate inefficiently, water resources be wasted seriously, and agriculturesource be polluted increasingly. So the reform of agricultural water resource pricing system relates to thereform in China, the establishment of water rights system and the smooth development of water-savingagriculture.The scientific and reasonable accounting for Agricultural water prices is the basis on pricing. Thispaper is based on the full-cost accounting. Firstly, analyze the commodities characteristics of agriculturalirrigation water and the factors impacting pricing. Secondly, construct the pricing model about thesustainable development of agricultural irrigation water, after introducing the natural water resources andutilization rate to the accounting system. Then, take the agricultural reclamations in Shihezi and ManasRiver field for example to analyze the pricing model. At last, bring up the program of adjusting the waterprice and the relevant policies, which is expected to provide the scientific basis for pricing the agriculturalirrigation water, and give a new idea to the reform of water pricing system in Xinjiang, to the developmentof water-saving agriculture and the construction of a water-saving society.