The Research On The Compilation Of Water Resources Balance Sheet

Water resource is the foundation of human survival and development,and also the key factor of carrying out "ecological priority and green development" in all watersheds of China.After the third Plenary session of the 18th CPC Central Committee proposed to explore the compilation of a balance sheet on natural resources,in March 2018,in the plan to reform and set up the Ministry of Natural Resources under the State Council,the importance of natural resources accounting was emphasized in order to establish a large balance sheet of natural resources assets and liabilities.From the issue of the Hunan Provincial regulations on the Protection of the Xiangjiang River to established Hunan Province first created the General River length order in the whole country in 2017,which proposed the task requirements of water resource utilization and protection of water environment.So that it is necessary to master the water resources accounting and blance sheet system in Xiangjiang River Basin.Based on the references at home and abroad,this study build the Xiangjiang river basin water resources system of the balance sheet.The main study contents are:(1)Determining the goal,responsible subjects,hypothesis and the principle of compiling water resources balance sheet,thus clearing the premise and basis of establishment of the water resource balance sheet.(2)This paper expounds the concept and connotation of relevant factors of the water resource assets and liabilities,providing the basis to establish the system of water balance sheet statements.It is determined various accounting methods,assessment standards and the data source the relevant indicators of the reporting system.The paper constructs the statements system of water resources and assets.(3)The paper takes the Jiubujiang basin as the example and expounds related situation,accounting elements of water resource assets,liabilities of the Jiubujianng river basin and compiled the statements system of water resources.(4)Based on the theoretical research and empirical research,the paper analyzed and discussed the dlemma and countermeasures of’the plight work of statements form the aspects of assets of water resources,water resources management and stakeholder.Because the empirical part adopts the local case,it couldn’t analyze the related difficulties and suggestions by quantitative.analysis.This paper holds that,on the basis of Dualistic Nature-social Water Cycle Model and Management theory,we can study the goal,assumptions and principle of water resource balance sheet and establishment construct the statement system of water resources assets and liabilities in Xiangjiang river basin,which can reflect a certain point in objective comprehensive system of the status of the water.The research provides a theoretical basis and methods water resources evaluation and management of River Leading System.