From the demand of balance sheet compilation and asset management of water resources, the limitation of the current balance sheet compilation of water resources is discussed by regarding the regions as the subject. On this basis, according to the water administrative system in China, from the three levels of state(water conservancy project management departments, rivers and river basins), regions and enterprises, the multiple subjects of balance sheet compilation of water resources are studied. The roles of different subjects in compiling balance sheet of water resources are analyzed from the aspects of reflecting the development and management objectives of water resource assets, revealing the relationship between supply and demand of water resource assets, improving the level of water resource assets, and making decision of regional future industrial planning and development. This study is conducive to further promoting the preparation of the balance sheet of water resources, meeting the needs of improving the management level of water resource assets, improving the national economic accounting system, introducing the outgoing audit of natural resource assets of leading cadres and ecological civilization construction.
吴芳,曹秋迪,沈菊琴,等.水资源资产负债表编制主体及作用研究[J].水利经济,2020,38(1):14-20WU fang, CAO Qiudi, SHEN Juqin, et al.(Subject and function of balance sheet compilation of water resources[J]. Journal of Economics of Water Resources,2020,38(1):14-20.(in Chinese))复制