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

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。

Establishment and Analysis of Water Assets Accounts for Water Balance Sheet Compilation: a case study of Zhangye City in Heihe River Basin

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.