Water Resources Balance Sheet Based On Emergy Theory Research On Compilation ——An Example Of Shandong Province

Natural resources are the key factor to ensure human survival and development and the important guarantee to realize human yearning for a better life.However,with the growth of population and economic development,the problem of excessive consumption of natural resources and ecological environment pollution is becoming increasingly obvious in China,which seriously affects the harmonious coexistence and sustainable development of natural resources and economic development.In order to promote the construction of ecological civilization,effectively protect and sustainably utilize natural resources,and reduce the damage of resource consumption to the ecological environment and social economy,the third Plenary Session of the 18th Central Committee of the COMMUNIST Party of China put forward the practical goal of developing the balance sheet of natural resources.As an important natural resource,water resource is of vital importance to maintaining ecological balance,ensuring production and living and promoting economic development.As one of the balance sheet accounting contents of natural resources,water resource has attracted theoretical research and practical exploration from different disciplines.Who is the main body of the balance sheet of water resources,which principles should be followed,what is the scope of accounting,what are the measurement methods and how to construct the statement system,all these are problems that need to be considered and studied.At the same time,emergy theory,as a new environment-economic value theory,has been widely used in the research field of natural resource value measurement and sustainable development analysis in recent years,and has become an important bridge between ecology and economics.Combined with emergy theory,this paper provides a new method for water resources valuation,carries out a collaborative study on the physical water resources balance sheet and the value water resources balance sheet,and then provides the information basis,monitoring and early warning and decision support for the statement users of the natural value and economic value of water resources.Firstly,through literature research,the relevant researches on emergy theory,water resource assets,water resource liabilities and water resource balance sheet by domestic and foreign scholars are sorted out to determine the research direction.Secondly,with sustainable development theory as the goal,emergy theory as the means,and environmental accounting theory and ecosystem management theory as the support,the concept is defined on the basis of existing research.At the same time,it summarizes the enlightenment of the practice of water resources balance sheet preparation at home and abroad to our country,clarifies the accounting subject,preparation principle and foundation of statements,determines the confirmation scope and measurement method of statements,and establishes the framework of water resources balance sheet preparation based on emergy theory.Again,in Shandong province as a case study main body,based on emergy theory to carry out the recognition and measurement,converting and value of water resources for water presentation and analysis on the balance sheet and its report system,at the same time,choose high recognition of the existing research market price method,under the two methods presented in a report comparing information of water resources.Finally,according to the research results of this paper,some suggestions on water resources management and water resources balance sheet compilation are put forward,and the deficiencies and improvement direction of this research are summarized.In this paper,based on the characteristics of water resources,innovative will value theory is combined with the compilation of water balance sheet,in the preparation of water resources,on the basis of the balance sheet,the laws of water resources value can use value theory,converting and value calculation,design and preparation of water balance sheet and the value of water resources of the balance sheet report system,It not only enriched the application of emergy theory in natural resource accounting,but also expanded the preparation method and research content of water resource balance sheet,providing ideas and reference for the preparation of other natural resource balance sheet.The research in this paper has some shortcomings,such as the water quality table is not included in the statement system,the accounting scope of water resources assets is not specific to rivers,lakes and reservoirs,and the calculation of emergy theory is complex and the calculation results are not accurate enough.