| 基于流域管理的水资源资产负债表编制研究——以太湖流域为例 |
| |
| 引用本文： | 唐勇军,张鹭鹭.基于流域管理的水资源资产负债表编制研究——以太湖流域为例[J].水利经济,2020,38(1):21-28. |
| |
| 作者姓名： | 唐勇军 张鹭鹭 |
| |
| 作者单位： | 河海大学商学院, 江苏 南京 211100,河海大学商学院, 江苏 南京 211100 |
| |
| 基金项目： | 国家社会科学基金一般项目(15GBL054)；江苏省社科应用研究精品工程财经发现专项课题(19SCB-34)；河海大学中央高校基本科研业务费项目(2019B19714)。 |
| |
| 摘 要： | 水资源是维系人类生命和社会发展的重要的自然资源,水资源资产负债表是自然资源资产负债表编制的重要组成部分。编制水资源资产负债表,有利于及时掌握经济社会发展对水资源资产的占有、使用、消耗、恢复和增值的动态变化。依据水资源资产、负债的概念选取相应指标,构建了水资源资产负债核算框架,对开展流域水资源资产负债表编制有着重要意义。
|
| 关 键 词： | 水资源资产 水资源管理 资产负债表 流域管理 |
| 收稿时间： | 2019/6/14 0:00:00 |
Balance sheet compilation of water resources based on watershed management:Example of Taihu Lake Basin |
| |
| TANG YongJun and Zhang Lulu.Balance sheet compilation of water resources based on watershed management:Example of Taihu Lake Basin[J].Journal of Economics of Water Resources,2020,38(1):21-28. |
| |
| Authors: | TANG YongJun and Zhang Lulu |
| |
| Institution: | Business School, Hohai University, Nanjing 211100, China and Business School, Hohai University, Nanjing 211100, China |
| |
| Abstract: | The water resources are the important natural resources to maintain human life and social development. The balance sheet of water resources is an important component of the balance sheet of the natural resources. The compilation of the balance sheet of water resources is conducive to timely grasping the dynamic change of occupancy, use, consumption, recovery and value-added of water resource assets in economic and social development. A framework for accounting the balance sheet of water resources is established based on the concepts of assets and liabilities of water resources. It is of great significance to the compilation of balance sheet of water resources in a watershed. |
| |
| Keywords: | water resource asset water resource management balance sheet watershed management |
| 本文献已被 CNKI 维普 等数据库收录！ |
| 点击此处可从《水利经济》浏览原始摘要信息 |
| 点击此处可从《水利经济》下载免费的PDF全文 |
