Research On Preparation Of Water Resources Balance Sheet

With the development of economy,water consumption and water pollution has become increasingly serious in our country,the people has become an important factor of production and life,therefore,it is necessary to take measures to protect and regulation of water resources.To explore the preparation of water balance sheet is an important strategic layout of the CPC central committee about the construction of ecological civilization and system innovation,will certainly to improving water resources utilization in our country,promote economic,social and sustainable development of resources and environment have a profound impact.The preparation of water balance sheet resources contribute to water resources in an area to find out the real situation,reflect the reserves of water resources,water pollution and the variation of accounting information,so as to provide data support for the evaluation system of ecological environment and natural resources,performance audit environmental damage.This article is divided into six chapters.The first chapter is the introduction,which mainly includes the background and significance of the topic,literature review,research ideas,research methods and innovation points.This chapter combs the existing literature results at home and abroad,and reviews the literature to provide the basis for the study of the balance sheet of water resources in China.The second chapter is the theoretical basis and accounting system.The theory of sustainable development and green GDP theory reveals the necessity of water resources balance sheet,and on the value of natural resources and environmental accounting theory provide the feasibility;accounting system includes SNA,SEEA and SEEAW,these systems provide support for the preparation of water resources balance sheet.The third chapter is the domestic water resources balance sheet practice.This chapter selects Baoan District of Shenzhen,Huzhou city and Chengde city as the representative of the pilot region,and summarizes the experience of the pilot areas in China.At the same time,we draw lessons from the experience of Australian water Accounting Standard No.1(AWAS1)on the balance sheet of water resources.The fourth chapter is the framework design of the balance sheet of water resources.Based on accounting theory and method,this chapter designs the framework of water resources balance sheet,including accounting objectives,basic assumptions,main principles,accounting elements confirmation and water resources balance sheets.The fifth chapter is the preparation of the balance sheet of water resources in Shandong province.This chapter combines the data of water resources in Shandong Province,according to the water resources balance sheet framework,the confirmation and measurement of assets and liabilities of water in Shandong Province,Shandong province and the preparation of physical and value of water flow,water resources,water resources balance sheet balance changes and water table,and the physical and value of water balance sheet resources analysis.The sixth chapter is the conclusion and the prospect.In this chapter,the first five chapters put forward suggestions,draw the conclusions of the study,and summarize the lack of research in this paper,and put forward future research prospects.The water resources balance sheet proposed in this paper is universal and the way of compilation is universal.Taking water resources in Shandong as an example,it can provide ideas and methods for the compilation of water resources balance sheets in other areas.Based on the framework of water resources balance sheet,the water resources balance sheet of Shandong province compiled by this paper can provide references for water resources accounting and effective utilization of water resources in Shandong province.There are still some shortcomings in this study.Due to data limitations,this paper only accounting for the total amount of water resources in Shandong Province,not specific to each river,lakes and artificial reservoirs;in water on accounting liability,only the main pollutants as the calculation factor,without considering other pollutants,therefore,may have some impact on the results.