Study Of The Price Of Water Accounting And Pricing System

Influenced by planned economy, low water price, irrational water price system, and insufficient water fees?collection have been in existence in China for a long time. To solve water price problem effectively is an exigent task. This thesis studies on water price calculation and water price system, and works mainly on matters as follows: 1. Synthetically recommends foreign water price system, and analyses it from water price lever, working-out and performing water price, reclaiming investment of water supply project, analyzing consumers?endurance, and principles and methods in for working out water price. 2. Introduces history of collecting water fees and analyses the problems and abuses in present water price system in China. The main problems are: (1) water price is very low; (2) dormant assets of many water supply projects are overmany; (3) projects?management system is distempered; (4) administrative intervention, adding-on and appropriation water fees are familiar sights; and (5) gauges for measure water quality used are laggard. 3. Briefly presents three mainly used methods for calculating water price: marginal cost method, planned price method and cost method. Total cost method is suggested to calculate agricultural water price, and average cost method is suggested to calculate industrial and residential water price at present; 4. Adopts Simashan irrigation project as an example to calculate water price. Simashan irrigation project is a multipurpose water project, so its costs should be allocated. Three allocation methods: benefits ratio method, separable costs-remaining benefits method and use of facilities method are applied to work out costs of irrigation. The separable costs-remaining benefits method is recommend. Two plans: the plan of "same water different price" and plan of "same water same price" are adopted to calculate water price. The plan of "same water same price is recommend. 5. Brings forward a series of innovation steps on water price system: (1) Change ideology and strengthen policy; (2) Advance water price constitution system and modify water price dynamically; (3) Improve water fees? collection modes and reinforce consciousness of water commodity; (4) Innovate water fees?collection approaches and expand magnitude of water fees?collection; (5) Reduce basic cost of water supply and activate dormant assets; and (6) Lick water supply projects?management system into shape and strengthen water utilization management.