The water resources are the important natural resources to maintain human life and social development. The balance sheet of water resources is an important component of the balance sheet of the natural resources. The compilation of the balance sheet of water resources is conducive to timely grasping the dynamic change of occupancy, use, consumption, recovery and value-added of water resource assets in economic and social development. A framework for accounting the balance sheet of water resources is established based on the concepts of assets and liabilities of water resources. It is of great significance to the compilation of balance sheet of water resources in a watershed.
唐勇军,张鹭鹭.基于流域管理的水资源资产负债表编制研究——以太湖流域为例[J].水利经济,2020,38(1):21-28TANG YongJun, Zhang Lulu.(Balance sheet compilation of water resources based on watershed management:Example of Taihu Lake Basin[J]. Journal of Economics of Water Resources,2020,38(1):21-28.(in Chinese))Copy