Study on the accounting method of water resource asset value based on ecological value
[Objective]The value of water resource assets serves as an important basis for audits of outgoing local leaders,the principal-agent relationship in water resources ownership,and other related administrative evaluations.[Methods]Based on the characteristics and asset attributes of water resources,we define the accounting boundary for water resource assets.An account-ing method for water resource assets is proposed,incorporating mertics for water quantity,water purification,ecological water,climate regulation,and flood regulation and storage.This approach is applied to the Baifuhe Basin in Guizhou,emphasing the ecological value of water resources.[Results]The value of water resources assets calculated is 1.958 billion yuan,of which the water value is 544 million yuan,the water purification value is 137 million yuan,the ecological water value is 446 million yuan,the climate regulation value is 515 million yuan,and the flood storage value is 315 million yuan.[Conclusion]Compared with u-nilateral water output method,water price method and ecological product value method and so on three kinds of common account-ing method,accounting boundary of water resource availability,river water consumption and human activity service water quantity is more reasonable;the virtual value method of transforming ecological water into life,agriculture and industry fully reflects the occupation cost of ecological water,and the calculation elements are more operational.This approach can provide scientific basis for the value of water resources and efficient management of water resources.
water resourceassetvalue accountingmodelecological valueinfluencing factors
万方数据
维普
