| In recent years,the superposition effect of social-economic activities and climate change has led the region hydrological cycle process in growing complicatedly.The traditional water resources management system according to the natural water cycle process is difficult to adapt to the dualistic water cycle of natural-society hydrological coupling and encounteres a lot of problems in management process.For instance,the traditional metering method based on the balance of water supply and demand has been challenged in diagnosing the complex water resource problems exposed or implied in different links of the dualistic water cycle model.Likewise,traditional water resources measurement and accounting standards do not consider the natural-society coupling environment,and there is a lack of relevant scientific basis for the evaluation indicators and responsive supporting control schemes for the dualistic water cycle.Therefore,the increasingly serious shortage of water resources and water environment pollution problems are easily induced,owing to the lack scientific and systematic consideration in the process of the existing policies and improvement measures formulation and implementation caused by these above questions.Consequently,it is necessary to include all aspects of human water-related activities into the research category of water resources accounting and management,and to regard the social system and hydrological system as a whole.In addition,systematic accounting,analysis,and management methods should be supposed to design in order to meet many aspects needs of the current water-saving society construction and ecological civilization construction.At present,Chinese government is continuously increasing the emphasis on water resource management based on the natural-society water cycle,improving and deepening the water resource management system with the purpose of establishing a more scientific and effective water resource measurement,accounting and control system,which has become a topic of great concern to scholars and government managers.However,most of the water resource management methods are still unable to realize the effective utilization of the water-related information of human social activities,and cannot carry out effective accounting and analysis on micro-individuals in practical application,and it is difficult to respond to the construction of Chinese water rights market.Therefore,improving the level of refined management of water resources has limited meaning,and it is urgent to explore more effective accounting methods and measures to further improve and perfect the water resources management system in the new era.As an extension of accounting management to water resources management,water accounting can calculate,analyze and manage water resources rights and flow of water resources users through unified standards and structured methods.The particularity of this method lies in the fact that it can achieve dimensionality reduction from the macro level to the micro level through flexible water accounting subject setting and accounting chart and report compilation.Accordingly,by sorting out all the water-related elements involved in the dualistic water cycle process and summarizing the existing water accounting titles,this paper creatively proposes an innovative water accounting system based on the natural-social dualistic hydrological cycle combining the application requirements of refined water resource management and the future development prospects of water accounting.Compared with previous water accounting system,on the one hand,the applicability of the water accounting system in both the regional macro level and the micro individual field has been fully considered in this system,which integrated the physical mechanism of the natural-social dualistic hydrological cycle and various links of the water accounting system,and improved the water accounting and statement preparation methods for regional water accounting,agricultural water accounting and industrial water accounting system.On the other hand,it has truly achieved the analysis of the water asset-liability structure of the water accounting entity through using financial analysis methods,and expanded the water accounting system from reflecting and accounting functions to auditing and management functions according to let the multi-objective auditing methods and control-management measures as a connection.This paper mainly takes the Hebei Plain and its related industrial enterprises and agricultural irrigation areas as pilot cases to explore the applicability and operational effectiveness of the proposed innovative water accounting system based on the natural-social dualistic hydrological cycle.Located in an important industrial and agricultural development area of China,the Hebei Plain is a typical area where human social activities are coupled with regional natural circulation,as well as a key demonstration area for the construction of Chinese water rights market.However,water resource shortages have severely constrained the sustainable development of various industries and society activities in the region.To make matters worse,the development of various industries and human activities have also caused a continuous decline in groundwater levels in some areas,even leading to a series of geological and ecological problems such as groundwater funnels and ground subsidence in local areas.Therefore,under the premise of approaching and establishing an innovative water accounting system,this paper has used the water resource data from 2017 to 2019 of each pilot projects in the Hebei Plain as a comprehensive example,and discussed the applicability and differences of the water accounting system in the process of operation at the different level,including the regional level,the industrial enterprise level and the agricultural household level.And the specific effectiveness of the water accounting system in different levels of water resource management also have been explored in follow application.The main research content and conclusions are as follows.(1)The elements of water resources in Hebei plain cities and the process of water-related activities of industrial enterprises and agricultural households in the region have been analyzed primarily,including the natural water cycle elements(water inflow,water outflow,and water storage),the social water cycle elements(water supply,water intake,water use,water consumption,water discharge,sewage discharge,and circulating water)and some water-related elements in the construction of the water rights market(such as water intake rights and water consumption quotas).According to the logical relationship,the water-related elements have been redefined and classified in this paper,and a new water accounting title has been formed as well.In other words,the second-level water accounting titles under the traditional natural water cycle have been finely divided to form the four-level water accounting titles,including three water elements categories,such as income item,expenditure item,and surplus item.Additionally,the transformation relationship between water resources system and water accounting system has been proposed,which can transform each water-related element into water asset-liability elements in reason.Through the applicability analysis of each case,it can be seen that the water accounting system proposed in this paper can realize the close coupling among the natural-social dualistic hydrological cycle process,the construction of water rights market and the water accounting system in China.(2)Based on summarizing the current existing water resource accounting and water balance sheet preparation methods,the accounting and compilation content has been dimension-reduced down to the level of micro water users or individual water enterprises.For instance,the paper has put forward the allocation method of water rights that can be implemented to individuals and the accounting method of various water-related elements,and proposed that the registration statement of water assets and liabilities for individual water accounting entities should be added on the basis of preparing water accounting statements such as water flow tables and water balance sheets in order to improve the water accounting system suitability of individual water use management in the process of operation.It can be seen that the water accounting contents and relevant statement settings of COFCO Coca-Cola beverages(Hebei)limited and the farmers in the Bayi Reservoir irrigation district conform to the microlevel individual water resource use characteristics,and can achieve data dimensionality reduction from face to point,which can be used in the following analysis,audit and management of water resources utilization.(3)The analysis indicators and content of the water accounting statement has been determined.Excepted the traditional water flow analysis,this paper has attempted to analyze the transformed water-related elements and water asset-liability elements in accordance with the financial statement analysis method in accounting.The water accounting analysis system has been determined,including analysis indicators(such as water net asset ratio,water equityliability ratio,water asset-liability change rate,water asset consumption rate,and water asset storage rate),and structure analysis method(the water asset-liability structure quantitative and change analysis in the horizontal and vertical directions).The results of the followed example proved that the analysis index and content basically conform to the principle of accounting analysis,and can provide the direction and scientific guidance for the water accounting entities to adjust the structure of water assets and liabilities.(4)Combining with the existing water audits,this paper has put forward the multiobjective audit indicators and corresponding control measures for water accounting.Before implementing management and control on the non-compliance water wading behavior of water accounting entities,it is possible to diagnose the problem impacting the water resources difficult to use efficiently in production and life according to the analysis of water auditing indictors.The hypothetical implementation and analysis of the pre-taken control-management measures can judge and identify the rationality and potential benefits of these adjustments,so as to provide scientific,effective and more targeted suggestions for the improvement and promotion of water accounting entities.(5)With the completion of the construction of the general water accounting system based on the dualistic hydrological cycle,this paper has accounted for water resource elements in each link in accordance with the setting of water accounting titles by taking some water-related data of Hebei plain cities,COFCO Coca-Cola beverages limited,Bayi Reservoir irrigation district and farmers from 2017 to 2019 as benchmark data.After transforming the water resources elements into water accounting elements as per as the conversion relationship,the water accounting entities have been analyzed according to the specified angles and procedures,including water flow analysis,water assets and liabilities structure analysis,and multi-objective water auditing,and carried out scientific and reasonable measure adjustment and control according to the analysis and auditing results.Compared the simulation results after the implementation of the adjustment and control measures with the water-related data of the current water accounting entities or the average multi-year water resource data,the simulation results are as follow.(1)At the regional level,the water intake of cities in the Hebei Plain has decreased by 16.4% compared with the current situation water intake,and the utilization rate of water resource development has been reduced by 18%,the total water consumption has been reduced by 19.2%,as well as the multi-objective auditing requirements of water accounting can be met from all aspects;(2)At the level of industrial production,even though there has not been taken measures to control COFCO Coca-Cola beverages limited water-related activities,it diagnosed the crux affecting the efficiency and benefit of water resources utilization in light of the water accounting analysis and auditing of water flow statement and water balance sheet,which provided the adjustment direction of water production and management for water accounting entities in the future;(3)At the level of agriculture production,after adjusting the planting structure and irrigation mode,the water usage of farmers decreased by 38.8%,22.2%,60% and 39.8% respectively,and the water consumption decreased by 36.6%,19%,56.5% and 8.22% respectively,which can improve the economic benefits of farmers while reducing various water liabilities.Therefore,the water accounting system constructed in this paper can effectively strengthen the accounting and management of water resources in the dualistic water cycle process,which is of great significance to the construction of Chinese future water rights market and ecological protection and sustainable development. |
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