Research On The Construction Of Water Resources Balance Sheet

In the 40 years of reform and opening up,China has contributed most to the world’s economic growth and became the second place in the world economy.However,the economic achievements attracting worldwide attention have also paid the cost of resources and the environment.Frequent environmental incidents have impacted the ecological red line,sounded environmental alarms,and the contradiction between resources,environment,and development needs to be reconciled.Fortunately,the party and the government have begun to attach importance to resources and environmental issues,and gradually sought to transform the mode of economic growth and change the past assessment methods that place too much emphasis on GDP.The Third Plenary Session of the 18 th CPC National Congress in 2013 was a landmark meeting.It pioneered the term “natural resources balance sheet” and incorporated ecological and environmental factors into the assessment system of leading cadres.Subsequently,Huzhou,Zhejiang,Chengde,Hebei,Bao’an,Shenzhen and other places have taken the lead in the preparation.On October 18,2017,Comrade Xi Jinping emphasized in the report of the Nineteenth Congress again that Green Mountain is the philosophy of Jinshan Yinshan.Saving resources and protecting the environment are the basic national policies that must be adhered.In 2018,the 13 th National People’s Congress wrote the "Eco-civilization" into the "Constitution",established the important status of ecological civilization in the form of basic Dafa,and demonstrated the determination of ecological civilization construction in China.In 2018,the State Council set up a new department of ecological environment and natural resources to reintegrate the functions of ecology and resources that had been scattered across multiple departments,providing organizational guarantees for the preparation of natural resource balance sheets.The attention of the party and the country has caused the academic community to set off an upsurge in the study of natural resources assets and liabilities.However,at present,there is no perfect standard and reporting system.Natural resources balance sheet preparation is a simple to difficult process,and it can be the first to prepare a single resource balance sheet with important ecological functions.Water resource is an indispensable resource for the survival and development of mankind and have important ecological values.China is a country with a shortage of water resources and water pollution is serious.Therefore,the preparation of a water resource balance sheet clarifies the economic accounts and ecological accounts of China’s water resources with far-reaching practical significance.On the basis of summarizing domestic and international experience in water accounting,this paper has constructed a common water balance sheet system in China and selected J as the main body to compile a water balance sheet.J is situated on the eastern coast,with a mild and humid climate and abundant precipitation.However,J province has a developed economy with a large demand for water resources and a large amount of sewage.Over the years,J province has always attached importance to water resources management and formulated various types of thoughtful plans.With increasing input and regular disclosure of water resources data,we have achieved a certain degree of work effectiveness.Therefore,the selection of a statement for the province of J has a certain degree of typicality.The results show that from the quantitative point of view,in 2016,the stock of water resources in J province was 74.18 billion cubic meters,which surface water is the most important form of its existence.It is necessary to maintain a high level of attention to surface water,ensure its stable supply and water quality,and reduce precipitation.As the most important source of water recharge,J province should further improve the efficiency of water resources utilization,explore technological techniques of water resources,especially the recycling and reuse of sewage,and increase the efficiency of water resources recovery while increasing water consumption.From a qualitative point of view,in 2016,the province’s water resources better than category III accounted for 49.8%,an increase of 13.1 percentage points over 2015,and the quality of water resources achieved a clear improvement,but the water quality of category II decreased by 0.9 percentage points.This shows that the quality of water resources fluctuates slightly within the local scope and attention needs to be paid to changes in the rebound of water quality.From a value point of view,the comprehensive value of water resources assets in J province in 2016 was 210.23 billion yuan.The economic value was 170.04 billion yuan,of which the supply of water resources and the right to charge polluting emissions accounted for almost half.The value of water liabilities is 71.43 billion yuan,which is mainly due to environmental governance and restoration investment.The net value of water resources is 138.8 billion yuan,indicating that the equity value of water resources in J is higher and can be further increased.Investment in the quality of water resources assets can be improved so that it can create more economic,ecological and social benefits for J province.Although there are still a number of issues that are worth exploring in the preparation of the water resources balance sheet of J province,subject to the constraints of objective conditions such as data and technical tools,the results are also slightly rough,but the reporting framework,preparation process,and method selection provide a powerful reference to the natural resources balance sheets of other provinces and cities in China,especially the preparation of water resources balance sheets.