水资源资产负债表编制研究——基于领导干部离任审计视角

归纳总结了联合国环境与经济综合核算体系(SEEA)、澳大利亚等国家基于国民经济核算体系或统计报表形式下现有的环境经济核算体系,立足于领导干部离任审计视角,对水资源资产负债表会计主体、会计要素、会计分期以及相关会计交易和事项进行界定和分析;根据水资源开发利用所涉及的六大类相关交易和事项,以五类实物量账户和三类价值量账户为基础,划分形成资产、负债、所有者权益三类会计账户,构建了包含实物量和价值量双计量模式的水资源资产负债表。

Compilation of Water Resources Balance Sheet: Based on the Outgoing Audit Perspective

The existing environmental and economic accounting systems of the United Nations System of Environmental-economic Accounting(SEEA), Australia and other countries are summarized based on the national economic accounting systems or balance sheets. From the perspective of the audit of leading cadres leaving office, the accounting subjects, accounting elements, accounting installments and related accounting transactions and matters of balance sheet of water resources are defined and analyzed. According to the six kinds of the related transactions and events involved in the development and utilization of water resources, the three kinds of assets, liabilities and owner'' equality are categorized based on five kinds of physical volume accounts and three types of value accounts. Finally, the balance sheet of water resources containing the dual-measurement pattern of physical quality and value is formulated.