Study On Water Resources Accounting And Application Of Watershed

Watershed water resources accounting is one of the important means to implement refined management of water resources in the basin.With the rapid development of the economy,the current utilization rate of water resources development in the Haihe River Basin has exceeded 110%.It is urgent to step up supply and demand management and improve the water resources management system,due to the high water intensity,water shortage and serious deterioration of water environment.In order to clarify the water resources and water resources liabilities of the river basin,and the relationship between the water environment loss and the economy,the paper takes the Haihe River Basin as the accounting main body,supports by relevant water accounting accounting theory,and establishes the water resources accounting method.A water resources balance sheet was constructed.Based on the current available water resources,the physical quantity of water resources assets and the physical quantity of water resources based on water resource depletion and water quality degradation were accounted for.The water resources assets were completed based on the shadow price model.And accounting for the amount of water liabilities.The main research work and results of the thesis are as follows:(1)On the basis of determining the accounting of water resources,the water resources accounting identity was formed.The connotation of water resources assets and water resources liabilities was analyzed by confirming the water resources accounting elements,and the table structure of water resources balance sheet was designed.In this way,the accounting method for water resources in the basin was established.(2)Based on the unit level method and the current available water resources,the water resources of the Haihe River Basin and the four water resources secondary areas in 2010～2012 were physically calculated.By spatio-temporal analysis of the accounting results,it showed that the total amount of water resources in the Haihe River Basin and each secondary area is increasing year by year.The total amount of water resources in the Haihe River Basin in 2012 was 548.09 10~8m~3,an increase of 60.82%compared with 2011 and an increase of 59.24%compared with 2010.(3)Based on the sub-category method,the water resources of the Haihe River Basin and the four water resources secondary areas in 2010-2012 were calculated based on water resources consumption and water quality degradation.By spatio-temporal analysis of the accounting results,it showed that the total amount of water resources and liabilities in the Haihe River Basin and the secondary areas are decreasing year by year.The total amount of water resources in the Haihe River Basin in 2012 was 108.9810~8m~3,which was 0.08%lower than that in 2011 and 0.22%lower than that in 2010.The water asset-liability ratio was 6.41%,a decrease of 2.69%from 2011 and a decrease of 4.09%from 2010.(4)By comparing and analyzing the two types of water resources value estimation methods,the shadow price model was used to estimate the value of water resources assets and water resources liabilities of the Haihe River Basin in 2012.The results showed that the shadow price of natural water resources in the basin was 2.0 yuan/m~3,and the shadow price of tap water was 6.5 yuan/m~3.Based on different water quality,according to different shadow prices,the value of water resources in 2012 was calculated to be 177.75 billion yuan,accounting for 2.4%of the basin’s GDP in that year.The total value of water resources liabilities was 29.53 billion yuan,accounting for 0.41%of the basin’s GDP of the year.