基于SEEA的水资源资产负债核算理论体系构建OACHSSCD

Water resources asset-liability accounting is an important part of natural resources asset-liability accounting,which is of great significance for promoting the reform of the ecological civilization system and the coordinated protection and gov-ernance of the"three waters",i.e.the water resources,water environment and water ecology.At the present stage,there are prob-lems such as imperfect theoretical foundation,unclear definition of elements,inconsistent accounting methods and unstandardized tabular structure in water resources asset-liability accounting.Firstly,based on the perspective of the System of Environmen-tal-Economic Accounting(SEEA),and from the aspects such as DPSIR framework,SEEA 2003,SEEA 2012,SEEA-EA,and SEEA-W,this paper summarizes the theoretical basis of water resource asset-liability accounting,and clarifies the core issues in-cluding why water resource asset-liability accounting should be conducted and why water resource liabilities exist.Then,on this basis,the basic elements of water resource asset-liability accounting are defined as water resource assets,water resource liabili-ties and net assets.Specifically,water resource assets include water volume assets and water ecological assets,while water re-source liabilities comprise liabilities from overexploitation of water resources,water environmental damage,and water ecological degradation,and their specific calculations need to be carried out respectively by adopting fuzzy mathematics comprehensive eval-uation models,equivalent factor methods,virtual governance cost method,etc.Finally,a hierarchical and progressive compilation framework—"basic data—accounting sheets—classification tables—summary tables"—along with key table formats is proposed.The main approach involves collecting basic data on surface water,groundwater,river area,and other relevant parameters,fol-lowed by separately accounting for the physical and monetary values of water resource assets and liabilities,and ultimately compil-ing a comprehensive water resource balance sheet.