贾玲,甘泓,汪林,秦长海.论水资源资产负债表的核算思路[J].水利学报,2017,48(11):1324-1333 |
论水资源资产负债表的核算思路 |
Accounting methodology of the balance sheet for water resources |
投稿时间:2017-03-06 |
DOI:10.13243/j.cnki.slxb.20170182 |
中文关键词: 资产负债表 水资源 会计核算 统计核算 水核算 |
英文关键词: balance sheet water resources accounting statistics water accounting |
基金项目:国家重点研发计划课题(2016YFC0401408,2016YFC0503502);国家自然科学基金项目(71774172,41401648,71573274);国家社会科学基金重大项目(15ZDB160) |
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中文摘要: |
水资源资产负债表是运用资产负债表的概念和表达方式,来反映水资源作为资产的增减变化、以及不适当的开发利用对环境产生的负债。本文以会计、统计和水核算多视角下的资产负债表演变历程为切入点,通过系统解析资产负债表的基本概念和核算原理,综合比较会计和统计两种核算思路,认为编制水资源资产负债表应充分吸纳会计核算的微观过程化控制和统计核算的宏观决策性支持等优势,既要遵守资产负债表基本原理和规则,又要符合水资源特点,满足水资源管理需求。总结提炼出针对不同核算目的和主体的三类水资源资产负债表核算思路,包括:(1)水权益实体水资源资产负债表,(2)国家/地区经济体水资源资产负债表,(3)国家/地区水资源资产负债表。前两类是基于会计学原理,描述核算主体的涉水活动过程及其对水带来的不利影响,帮助核算主体获得与水相关的决策信息,提高水资源精细化管理水平;第三类是基于统计学原理,反映经济主体与虚拟环境主体之间关于水资源的债务债权关系,成为合理评估水资源开发利用程度和揭示经济社会与环境关系的有效工具。 |
英文摘要: |
Balance sheet for water resources (BSW) is a kind of tabulation method in employing the concepts and formation of balance sheet (BS) to reflect the changes of water resources stock and flow when it is regarded as economic assets including water liabilities due to inappropriate uses to environment. In multi-visions of accounting, statistics and hydrology, starting from description of balance sheet (BS) evolution, the author analyses the basic principle of BS in both accounting and statistic methodologies and gives the viewpoints as that BSW should combine and absorbs the advantages of micro process control in accounting and macro decision support in statistics. It should follow the basic principles and rules of BS and meet the characteristics of water resources and the demand of water management as well. The author proposes the accounting methodologies for three classes of BSW with different accounting targets and entities. Those classes are BSW for a single water entity, BSW for national/regional economic entity and BSW for nations/regions. The first two are designed based on accounting principle and for describing the water-related activities and the impact they made. It will help accounting body to obtain water-related decision information and enhance delicacy water management. Third one is designed based on statistic principle and for revealing the relations of obligatory right and debt between virtual environmental entity and economic entity on water resources. It will form fundamental approaches in water resources utilization assessment and in environmental effect evaluation. |
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