水资源资产负债表构建的若干问题探析

在分析国内外水资源资产负债表研究现状的基础上,剖析了现行水资源资产负债表理论研究中存在的主要问题:没有明确的水资源资产概念、会计主体不明晰、缺乏合理的会计分期、水质未与水资源资产关联、没有统一的水资源资产(负债)核算方法。通过研究得到以下结论:通过现代科学技术手段取得但因未投入使用而未发挥效益的水资源可作为潜在水资源资产,当其实际带来经济利益时方可称为水资源资产;水资源资产负债表的会计主体可以是国家、流域、地方政府,将来随着水资源管理的完善也可以是某一供水系统;水质应与水资源资产账户密切联系;可综合采用日历年度和水文年度进行会计分期;应按一定标准统一水资源资产(负债)核算。

Severalissues in balance sheets of water resources

Based on the existing worldwide researches, the main problems in the theory of compiling the balance sheets of water resources are put forward: there is no clear concept of water resource assets, the accounting subject is unclear, the reasonable accounting stages are insufficient, the water quality is not associated with the water resource assets, and there is no unified accounting method for water resource assets(liabilities). Through the analysis and research, the following conclusions can be drawn: the water resources that can be fully acquired by modern scientific and technological means but not put into use can be viewed as the potential water resource assets, and when they actually bring economic benefits, they can be called as the water resource assets. The accounting subjects of the balance sheets of water resources can be a country, a river basin, or a local government, and it can be a water supply system with the improvement of water resource management in the future. The water quality should be closely linked with the account of water resource assets. Both the calendar year and the hydrological year are combined to divide the accounting period. The water assets(liabilities)should be unified according to certain standards.