水资产负债表编制中水资源资产核算账户的建立与分析——以黑河中游张掖市为例

doi:10.7522/j.issn.1000-694X.2016.00023

摘要/Abstract

摘要： 探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计,是十八届三中全会提出的重要决定,国内外尚未见编制先例。基于模糊数学综合评价模型,以黑河中游张掖市为研究区,从水量、水质、人口、社会经济和生态环境5个方面选取18个指标,通过层次分析法确定指标权重,对核算期初2010年的水资源价格进行综合评价,建立了2010-2014年的水资源资产的实物型账户、价值型账户。结果表明:(1)核算期初2010年张掖市的水资源资产实物存量为1.288亿m³,核算期末2014年为5.157亿m³,2010-2014年水资源资产实物流量变化为3.869亿m³。(2)张掖市水资源资产价格为2.68元·m^-3,为实物型账户价值化转化提供数据支撑。(3)核算期初2010年水资源资产价值为2.731亿元,核算期末2014年水资源资产价值为10.933亿元,张掖市2010-2014年水资源资产价值变化量累计为8.2亿元,但考虑到水资源年度间的变化,可以认为5年间张掖市水资源资产价值基本持平。

关键词: 水资源资产负债表, 水资源资产账户, 层次分析法, 模糊数学综合评价法, 张掖

Abstract: The Third Plenary Session of the 18th Central Committee of the Communist Party of China has proposed an important national strategic decision: to explore and establish the balance sheet of natural resources, to implement leaders' of-office auditing system about natural resources assets. There are no precedents for this work, but it is imperative to explore the system and method of natural resources balance sheet. based on fuzzy comprehensive evaluation model in this paper, 18 evaluation indicators are selected from the five aspects of water quantity, water quality, population, social economy and ecological environment, the AHP is used to determine the index weight. we establish physical accounts, price accounts, value accounts with the example of Zhangye. The main ideas are shaped as following: (1)The beginning stock of water resources in 2010 is 128.8 million m³, the final stock is 515.7 million m³ in 2014, the water resources assets flow changes is 386.9 million m³ during the five years; (2)The price of water resources was 2.68 yuan·m^-3 in 2010, which provides data support for accounting water resources values, there is a certain rise in the value of assets of water space; (3)Water assets value in 2010 is 273.1 million yuan, the final stock is 1 093.3 million yuan in 2014, the water resources assets flow changes is 820 million yuan during the five years,but considering the annual changes of water resources, we can think that water assets value basically unchanged during five years in Zhangye.

Key words: water resources balance sheet, water resources assets accounts, AHP, fuzzy comprehensive evaluation, Zhangye

中图分类号:

TV211.1

简富缋, 宋晓谕, 虞文宝, 蔡国英. 水资产负债表编制中水资源资产核算账户的建立与分析——以黑河中游张掖市为例[J]. 中国沙漠, 2016, 36(3): 851-856.

Jian Fuhui, Song Xiaoyu, Yu Wenbao, Cai Guoying. Establishment and Analysis of Water Assets Accounts for Water Balance Sheet Compilation: a case study of Zhangye City in Heihe River Basin[J]. JOURNAL OF DESERT RESEARCH, 2016, 36(3): 851-856.

参考文献

[1] 《中共中央关于全面深化改革若干重大问题的决定》[EB/OL].http://www.xinhuanet.com/(2013/11/15).
[2] 封志明,杨艳昭, 陈玥.国家资产负债表研究进展及其对自然资源资产负债表编制的启示[J].资源科学,2015,37(9):1685-1691.
[3] 肖洪浪,程国栋.黑河流域水问题与水管理的初步研究[J].中国沙漠,2006,26(1):1-5.
[4] 李锋瑞,刘七军.水资源管理模式评述与展望[J].中国沙漠,2008,28(6):1174-1179.
[5] United Nation.Integrated Environmental and Economic Accounting for Water resources[M].New York,USA:United Nations Publication,2007:20-98.
[6] United Nation.Integrated Environmental and Economic Accounting for Water resources[M].New York,USA:United Nations Publication,2012.
[7] Australian Bureau of Statistics.Australian Environmental Economic Accounts[EB/OL].http://www.abs.gov.au.ABS Cat,No.4655.0,2014.
[8] Australian Bureau of Meteorology.Water Accounting Conceptual Framework for the Preparation and Presentation of General Purpose Water Accounting Reports[EB/OL].http://www.bom.gov.au/water/standards,2014.
[9] 陈东景,徐中民,陈仁升.水资源账户的建立-环境经济综合核算的实例[J].水科学进展,2003,14(5):631-637.
[10] 龙爱华.水资源账户与社会化管理研究——以黑河流域张掖市为例[D].北京:中国科学院大学.
[11] 王新华,文俊,龙爱华.黑河中游地区水账户核算研究[J].灌溉排水学报,2007,26(5):100-103.
[12] 马忠,王苗苗.张掖市实物水供给使用表的编制——SEEAW初步应用[J].水利经济,2012,30(6):11-14.
[13] 马忠,龙爱华,王勇.水资源环境经济综合核算与社会化管理研究[M].北京:科学出版社,2012.
[14] 甘泓,高敏雪.创建中国水资源环境经济EPS体系的基础和思路[J].中国水利,2008,17:1-5.
[15] 甘泓,秦长海,汪林.水资源定价方法与实践研究I:水资源价值内涵浅析[J].水利学报,2012,43(3):289-301.
[16] 甘泓,汪林,秦长海,等.对水资源资产负债表的初步认识[J].中国水利,2014,14:1-7.
[17] 宁宝英,何元庆,和献中,等.黑河流域水资源研究进展[J].中国沙漠,2008,28(6):1180-1185.
[18] 马忠,李丹,王康.张掖市水资源实物型投入产出表的编制应用[J].中国沙漠,2014,34(1):284-290.
[19] 李斌,樊胜岳,周立华.干旱区水资源费的构成与确定[J].中国沙漠,2001,21(1):50-55.
[20] 杨旭.模糊数学综合评判在水资源价值评估中的应用[J].海河水利,2008,2:49-51.
[21] 顾圣平,林汝颜,刘红亮.水资源模糊定价模型[J].水利发展研究,2002,2(2):9-12.
[22] 李怀恩,庞敏,肖燕.基于水资源价值的陕西水源区生态补偿量研究[J].水利发展研究,2010,40(1):149-154.
[23] 姜文来.水资源价值论[M],北京:科学出版社,1998:156-159.