饮用水资源资产负债表编制与实践——以深圳市长流陂水库为例

党的十八届三中全会以来,探索编制自然资源资产负债表成为生态文明建设体制改革的一项重要工作。饮用水资源作为一项重要的自然资源,编制饮用水资源资产负债表不仅能够摸清饮用水资源的"家底",还能为全面推行"湖长制"提供重要依据。文章搭建一套由实物量表、质量表、价值表、负债表和流向表组成的饮用水资源资产负债表体系,从实物层面、价值层面反映饮用水资源资产的状况和变动原因。以深圳市长流陂水库为例,实践编制2011—2016年长流陂水库饮用水资源资产负债表,构建资产价值和负债核算指标及核算方法,对2016年饮用水资源资产价值量和负债量进行核算。核算结果显示:深圳市长流陂水库饮用水资源资产价值55745.6万元,负债580.2万元,所有者权益55165.2万元。

Preparation and Practice of Drinking Water Resources Balance Sheet:A Case Study of Shenzhen Changliupi Reservoir

Since the Third Plenary Session of the 18th CPC Central Committee,the preparation of natural resources balance sheets has become an important task in the reform of the ecological civilization construction system.As an important natural resource,preparation of drinking water resources balance sheet can not only find out the whole circumstances of drinking water resources,but also provide an important basis for the full implementation of the lake chief system.This paper builds a set of drinking water resource balance sheet system consisting of physical table,quality table,value sheet,balance sheet and flow table,which can reflect the status of drinking water resource assets and the reasons for changes from the physical level and value level.Taking Shenzhen Changliupi reservoir as an example,the balance sheet of drinking water resources of Changliupi reservoir from 2011 to 2016 was compiled in practice,and the accounting indexes and methods of asset value and liability were constructed to account the asset value and liability of drinking water resources in 2016.The results show that:The total value of Shenzhen Changliupi reservoir was 557.456 million CNY,the liabilities were 5.802 million CNY and the owner’s equity was 551.652 million CNY.