| 唐洋,韩杰,王佳瑞.我国水资源资产负债表编制研究——以湖南省水资源为例[J].,2021,22(5):60-66 |
| 我国水资源资产负债表编制研究——以湖南省水资源为例 |
| Research on the Compilation of Water Resources Balance Sheet |
| 投稿时间：2021-03-24 |
| DOI： |
| 中文关键词: 水资源资产负债表 湖南省 价值核算 |
| English Keywords:water resources balance sheet Hunan Province value accounting ( |
| Fund Project: |
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| 中文摘要: |
| “建设美丽中国”是党的十九大报告提出的现代化目标之一,其中特别指明要加强节约用水、加快水污染防治。当前,我国部分学者已针对不同省市开展了编制水资源资产负债表的研究,但还未形成统一的编制标准。为此,文章完善了水资源资产负债表编制的理论架构,建立了框架体系,并且结合2016年水资源统计数据编制出了湖南省水资源资产负债表。研究结果显示,2016年湖南省水资源资产比2015年增长了14.49%,水环境损害减少了28.18%,水资源所有者权益也有17.69%的增幅。 |
| English Summary: |
| Building a beautiful China” is one of the modernization goals put forward in the report of the 19th National Congress of the Communist Party of China. It specifically points out the need to strengthen water conservation and speed up the prevention and control of water pollution. At present, some Chinese scholars have carried out research on the compilation of water resources balance sheets for different provinces and cities, but a unified compilation standard has not yet been formed. To this end, the article perfected the theoretical framework for the compilation of water resources balance sheet, established a framework system, and compiled the water resources balance sheet of Hunan Province based on the 2016 water resources statistics. The research results show that in 2016, the water resources assets of Hunan Province increased by 14.49% compared with 2015, the water environment damage was reduced by 28.18%, and the owners' equity of water resources also increased by 17.69%. |
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