The ecological environment question has always been a problem of economic development. Chairman Xi Jinping stressed several times never interests at the expense of the environment for economic growth. Government work report in March 2015, proposed "this year energy conservation and emissions reduction and environmental management". The third plenary session put forward to explore the preparation of natural resources in the balance sheet, leaving the audit of leading cadres implement natural resources assets, to establish ecological environmental damage liability lifetime person", for our country to realize the harmonious development of economy and the environment provides the constructive ideas. Notice of the State Council in November 17, 2015 on the preparation of the pilot scheme for the preparation of the natural resource balance sheet was issued. The notice implement a comprehensive strengthening work the basis of statistical investigation and detection of natural resources. Through reform and summarizes the experience, establish and perfect the system of natural resources balance sheet. Face the grim problem of ecological environment in our country, has profound significance: prepare the water balance sheet. First of all, this is the precondition of to carry out the resources and the environment audit. Second, clearing water base can provide decision-making basis for the development and utilization of water resources, and promote the reform of the green GDP. Water balance sheet can be fully reflect a region’s water resources and utilization, answer whether a regional development and utilization of some appropriate resources, can be the development and utilization. Against this background, this paper put forward to the preparation of water balance sheet. describing the definition of water resourcesã€valueã€accounting elements and confirmation. Thus provide status information of water resources, strengthen water saving consciousness of the state and the public, protect the environment and construct ecological civilization. |