| In recent years,under the combined influence of global climate change and China's pursuit of rapid economic growth in the past period of time,resources and the environment as a whole have evolved in an unfavorable direction.As one of the seven major river basins in China,the current water resources development and utilization rate has exceeded 100%,and the ecologicalenvironment damage of the river basin is serious,posing a serious threat to the social andeconomic development and the normal cycle of the ecosystem.The traditional national economic accounting system ignores the relationship between economy and environment,resulting in overestimation of the economy and excessive consumption of the environment.How to link economic development with resource depletion and environmental depletion is a hot spot for many scholars.In order to find out the bottom of the water resources assets,and to clarify the relationship between water resource depletion,water environmental damage and economic system,and correctly reflect the value of water resources,this paper takes the Haihe River Basin as a case area and accounts for the accounting of water resources and liabilities.Based on the theory,the physical asset account of water resources assets was compiled.Based on the shadow price model,the value of water resources assets was calculated,and the value of water resources liabilities was estimated based on water consumption depletion and water environment degradation.The formation mechanism has been studied to provide a basis for the future development of water prices.The main research results are as follows:(1)Under the relevant theoretical support of water resources and liabilities accounting,the physical water resources asset account-water resources stock and change table was redesigned,and the Haihe River Basin 2017 water resources stock and change table was compiled.The stock of water resources at the end of 2017 was 18.48 billion m3.(2)By comparing and analyzing the measurement methods of each water resource value,the unit value of the water resources of the river basin is calculated by the shadow price method to be 4.54 yuan/m3,and the value of the water resources of the Haihe River Basin is calculated to be 83.981 billion,accounting for the year.0.89%of GDP.(3)Calculating the value of water resources liabilities from the perspective of water resource depletion and water environment degradation is 60.276 billion,accounting for 0.63%of the GDP of the year.The ratio of the value of water resources liabilities to the value of water resources assets is 5:7.On the one hand,it shows that the one-sided pursuit of economic growth has a negative impact on the water resources and water environment of the Haihe River Basin.On the other hand,the value of water resources liabilities should be regarded as complete.Part of the value of water resources.(4)The actual price of water includes water fee,water resource fee and tax treatment fee,and the basic cost of maintaining water fee is unchanged.The cost of water resource consumption and the cost of water environment degradation in the debt account for the value of water resources.The proportion is allocated as the weight to the water resource fee change tax and sewage treatment fee.It is estimated that the water price of the two levels before the Beijing residents' tap water is unchanged,the third step water price is raised to 9.4 yuan/m3,and the water price of the non-resident city six districts is increased.To 11.4 yuan/m3,the other areas increased to 10.8 yuan/m3,the water price of non-resident users who implemented the resident water price increased to 6.4 yuan/m3,the water price of special industries increased to 202.6 yuan/m3.By comparing the estimated water price with the actual water price,it can be found that the scientific upward adjustment of water price contributes to the rational use of water resources,and can provide a basis for the future development of water prices in the entire Haihe River Basin. |
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