水资源资产量核算研究综述

为了完善水资源资产负债表的编制以及提高水资源资产化管理水平,从水资源资产概念界定及其分类、水资源循环对水资源资产的影响、水资源资产账户与资产量核算方法 3个方面概述了国内外对水资源资产的研究进展、成果和方法。认为目前水资源资产的研究仍处于起步阶段,以概念探讨和定性分析为主;对水资源循环理论研究较多,对水资源资产的循环过程研究较少;对水资源资产量核算的研究主要集中在水资产账户方面,且系统性的研究较少。未来对水资源资产核算的研究应重点关注:水资源资产循环理论研究、潜在水资源资产量核算方法研究、区域水资源资产量核算方法研究等领域。

Research review on asset accounting of water resources

In order to improve the compilation of water balance sheet and to raise the management level of water resource assets. The worldwide research progress, achievements and methods for water resource assets are reviewed from the following three aspects: the concept and classification of water resource assets, the impact of water recycling on water recourse assets, the accounts of water resource assets and the accounting system of water resource assets. The results show that the studies on water resource assets are still at the preliminary stage, and much more attention is paid to concept differentiation and qualitative analysis. There are more researches on recycle theory of water resources but less ones on the recycling process of water resource assets. The researches on accounting of water resource assets are mainly concentrated in the aspect of water balance account, and there are few systematic ones. The future researches should focus on the recycling theory of water resource assets, the accounting methods for potential water resource assets and the accounting methods for regional water resource assets.