The Method Of Water Resources Balance Sheet In Gansu Province

With the development of economy,the consumption of resources and environmental pollution has become increasingly serious in our country,One-sided pursuit of economic growth of enterprises and the government pay attention to the check method of GDP,makes the imbalance of natural resources and ecological environment,Has intensified the contradiction between resources,environment and economic development.In order to make the balance of ecological environment and the economy to achieve sustainable development.The eighth session of the Third Plenary Session points out the defects of the current economic achievements appraisal and adverse consequences caused to the ecological environment,and proposes to explore the preparation of natural resources in the balance sheet,the damage to ecological environment responsibility whether or not during his tenure could be investigated.The Political Consultative Conference of the National People's Congress on 2015 and Chinese people put forward to accelerate the natural resource balance sheet preparation requirements,These goals and requirements have contributed to the preparation of the balance sheet of natural resources.At present,there is no clear and unified definition of the balance sheet of the natural resources at home and abroad,and our country is in the stage of research.our country have carry out the pilotwork in forest resources,water resources,environmental pollution and other fields.In this paper,the use of design case study method,on the basis of study on water resources accounting has,used the method of internal and external resources accounting system and related research results and application environment accounting theory to explore water resources balance sheet framework structure.On this basis,combined with the specific circumstances of Gansu Province in 2013 and 2014,To explore the preparation of the water resources balance sheet physical inventory in Gansu Province,Comprehensive comparative analysis of water resources in different departments and regions.At last,using the method of the environmental replacement cost to measure the value of the physical inventory,to explore the current measurement of the value of water resources,to realize the value of water resources.Through calculation,gansu province in 2013 and 2014 net water assets assets were78.154 billion and 296.638 billion yuan respectively.Net assets,changes in net water assets,water storage capacity is greater than zero.That water resources in Gansu Province for Gansu Province economy development and the production and life of the residents to bring positive benefits,and affirmed the That water resources in Gansu Province for Gansu Province economy development and the production and life of the residents to bring positive benefits,and affirmed remarkable results of the Gansu Province in the management of water resources and environment investment.