Compilation And Application Of Water Resources Balance Sheet Based On Fuzzy Comprehensive Evaluation Model

Under the background that the problems of deterioration of resources,environment and ecology are increasingly prominent,and the existing economic accounting system cannot truly reflect these negative issues.So the research on the subject of resources and environment accounting become hot issues in the world.The Third Plenary Session of the 18 th Central Committee of 2013 has proposed an important national strategic decision: to explore and establish the balance sheet of natural resources,to implement leaders’ of-office auditing system about natural resources assets.The important decision will raise the research on accounting for resources and the environment to the height of the country.Water is one of the most essential nature resources of human beings,water resources accounting,as an important water resources management tool,is an essential part of compiling the natural resources balance sheet,with the ongoing shortage of water resources,demand for accounting of water resources assets and liabilities become more urgent.According to SEEAW framework,Wuwei city lying in the Shiyang river catchment in arid zone of Northwest China is taken as a case to compile water resources balance sheet,the paper has attempt to explore and build the basic framework and system of regional water balance sheet.Combining with reference to the content framework and method of SEEA,SEEAW accounting system and the national balance sheet,the fuzzycomprehensive evaluation model,the entropy weight method,analytic hierarchy process are used to dynamically calculate water resources value and price.The trial compilation results show that the value of water resources assets at the beginning of 2017 in Wuwei City totaled 1.106 billion yuan,the value of water resources assets at the end of the period totaled 2.5422 billion yuan,and the value of water resources asset changes during the period was 1.183 billion yuan.Among them,changes in stocks caused by natural factors account for the majority.Assume that the value of water resources liabilities at the beginning of the accounting period is 0,and the value of water resources liabilities at the end of the accounting period is607.6 million yuan,of which the cost of over-consumption of water resources is 372.5 million yuan,and the cost of water environment degradation is 235.1 million yuan.Over-consumption of resources accounted for the leading impact,accounting for 61.31%,indicating that with the rapid development of society and economy,it is necessary to improve the efficiency of water resource utilization,save water,and improve the reuse of backwater.There are also some problems in the compilation:(1)Difficulty in obtaining data is the biggest and most objective problem in the preparation of water resources balance sheet;(2)Accounting standards such as conceptual connotation and measurement methods are not unified,and the overall research progress is slow(3)Lack of a mature water rights trading market and insufficient scientific pricing of water resources;(4)Limited by capacity and technology,a comprehensive accounting of water resources assets and liabilities has not been performed.