| With ever creating great material wealth after more than 30 years of reform and opening,our country have also confronted with a grim situation which the consumption of resources and environmental pollution has become increasingly serious,as well as the degradation of the ecological environment seriously threatens economic development.In order to alleviate the contradiction between resources,environment and economic development to achieve sustainable development and keeping on ecological balance,the 18 th national congress of the communist party of china put forward that ecological civilization construction should be covered in the general layout of the construction of socialism with Chinese characteristics,we should be keeping within limits organism’s habits worsen trend at the source.November 2015,General Office of the State Council released To carry out the pilot program of the natural resources assets audit to leading cadres and To carry out the pilot program of preparation the natural resources balance sheet,which promotes the researching on natural resources balance sheet.Water is the basis of human survival,and a key element to maintain a regional natural ecosystem and ecological services.As a country of severe water shortage,too frequent water pollution incidents have exacerbated the contradiction of China’s water shortage,which makes urgently requirement of grasping of water resources situation and responsibilityinvestigation.Therefore,constructing a scientific and feasible water resources accounting and reporting system is necessarily and urgently.This paper argues that we can use the balance sheet in accounting reflecting the stock of water resource at some point of time objectively and roundly,and reflecting the implementation of responsibility of water resources assets management of leading cadres in the meantime,to lay the foundation of carrying out the pilot program of the nature resources assets audit to leading cadres.This paper analyzing and comparing the features and defects of international natural resource accounting system,based on goal orientation and double entry principle constructing the frame structure of water balance sheet,then,combined with the specific situation of L city,using the environment replacement cost method prepared 2014 water balance sheet,schedule of liabilities and assets change statement of L city,achieved the value quantification of water resources in L city,which proves the scientificity,operability and the value of utilization as well as extension in preparing other nature resources balance sheet.at last,aimed at specific problems in the progress of statement preparation and auditing,this paper also made a reasonable proposal. |
