Study On Preparation Of Water Resources Balance Sheet In China

Based on the needs of ecological environmental protection and the departure audit of leading cadres,the Third Plenary Session of the 18 th CPC Central Committee proposed to prepare a “natural resources balance sheet”.The accounting and responsibility definition of natural resources has become an important task in the construction of ecological civilization.At the same time,the research and compilation of natural resources balance sheets are related to all aspects of national survival and life.Water resources are an important part of natural resources,and research on the preparation of water resources balance sheets has drawn wide attention from all walks of life.At present,the research on water resources balance sheet is still in the process of exploration.There are still disputes about the composition of water resources assets and liabilities and equity elements.Based on the basic theories of traditional accounting,the idea of sustainable development,the economics theory of property rights,the theory of principal-agent,the theory of environmental accounting,etc.,this paper takes the water resources assets "clearness of the family,clear responsibility" as the guiding ideology,and sorts out water resources through domestic and foreign literature.The basic theory and research status of accounting,this paper redefines the related concepts of water resources assets,water resources liabilities and net assets of water resources,discusses the preparation goals of water resources balance sheet,studying the basic assumptions of water resources accounting,clarifies the basic principles of water resources accounting,determines the accounting elements of the water resources balance sheet and discusses the measurement methods to form a framework system for the preparation of water resources balance sheet.Secondly,based on the existing theory of water resources balance sheet,this paper refines the accounting contents of water resources assets and liabilities,and subdivides the net assets of water resources into “water resource rights”and “other interests”,and sets related accounts.The system has compiled relevant accounting entries,and finally compiled the physical scale of water resources and liabilities and the scale of water resources and liabilities,and the P-city data was used as an example for trial editing.Finally,this paper analyzes the problems existing in the preparation of water resources balance sheet and puts forward relevant suggestions in order to provide reference.The results of this paper show that the water resources and liabilities accounting system consists of the water resource flow change table,the water resources balance sheet physical quantity scale and the water resources balance sheet value scale.The water resources balancesheet draws on the basic formula of accounting and satisfies the certain formula of “water resources assets=water resources liabilities+net assets of water resources”.Finally,this paper summarizes the problems existing in the current report preparation and puts forward corresponding suggestions.The problems include weak water resources monitoring,water resources balance sheet accounting factors still existed,and water resources balance sheet value accounting still need to be improved.Corresponding suggestions include: each administrative region needs to improve the water resources monitoring and measurement system,combine production,study and research to explore the water resources balance sheet elements and establish a matching system and talent support system.