水治理改革背景下中澳水核算创新比较与借鉴

中国和澳大利亚均面临水资源短缺、且时空分布不均等共同特点。世纪之交,两国都推行了水量"封顶"政策和水权交易等一系列改革,并进行了水核算理论探索和实践创新。澳大利亚颁布并实施了水会计核算制度,而中国则研究编制了水资源资产负债表。比较中澳两国水资源治理改革和水核算创新的历程,发现中澳两国水资源分布状况、水核算改革背景、面临的具体问题相似,改革的不同点主要表现在水权制度不同、水核算改革的出发点和模式不同、内容和效果不同。鉴于此,应借鉴澳大利亚水治理改革的成功经验,完善水权登记制度和相关法律法规,保护水使用权人的合法权益;转变政府职能,促进水权交易,建立有中国特色的通用目的水核算制度。

Comparison and Reference of Water Accounting between China and Australia under the Background of Water Governance Reform

China and Australia are countries shortage of water resources,and water resources uneven spatial and temporal distribution.At the turn of the century,both countries carried out a series of reforms,such as the policies of"capping"water quantity and the transaction of water rights,and strengthened the innovation of water accounting system.Australia has created General Purpose Water Accounting,while China is exploring the preparation of a water balance sheet.This paper compares the course of water resources management reform and water accounting innovation between China and Australia,and finds that China and Australia have many similarities in the distribution of water resources,the background of water accounting reform and the specific problems.However,China and Australia have different water rights systems,different purposes and models of water accounting reform,and different content and effect of water accounting reform.This paper suggests drawing lessons from the experience of water management reform in Australia,perfecting the water right registration system and related laws,changing government function,promoting the transaction of water rights and establish general purpose water accounting system with Chinese characteristics.