实物型水资源资产负债表表式结构设计

论文在阐述资产负债表基本概念和原理的基础上,遵循会计恒等式、复式记账规则和权责发生制的记账基础,结合我国水资源管理的实际,提出了基于会计学的水权益实体水资源资产负债表表式结构和基于统计学、经济学的国家（地区）水资源资产负债表表式结构,从而实现能够反映水权益实体之间和经济体与环境之间关于水资源资产的债务债权关系的水资源资产核算,实现国家和行政区层面的水资源资产负债核算,为生态文明体系建设、自然资源资产核算、领导干部离任审计考核等提供必要的基础信息,也为进一步完善水资源资产负债表账户体系奠定基础。...

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Bibliographic Details
Published in自然资源学报 Vol. 32; no. 11; pp. 1819 - 1831
Main Author 秦长海;甘泓;汪林;贾玲;游进军;周普
Format Journal Article
LanguageChinese
Published 中国水利水电科学研究院水资源所,北京,100038%中国水利水电科学研究院水资源所,北京100038 2017
中国水利水电科学研究院流域水循环模拟与调控国家重点实验室,北京100038%中国水利水电科学研究院财务与资产管理处,北京,100038
Subjects
复式记账
实物型
水资源
表式结构
资产负债表
statement form
water resources
实物型
水资源
资产负债表
double entry bookkeeping
复式记账
balance sheet of assets and liabilities
表式结构
physical measurement
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ISSN1000-3037
DOI10.11849/zrzyxb.20161021

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Summary:论文在阐述资产负债表基本概念和原理的基础上,遵循会计恒等式、复式记账规则和权责发生制的记账基础,结合我国水资源管理的实际,提出了基于会计学的水权益实体水资源资产负债表表式结构和基于统计学、经济学的国家（地区）水资源资产负债表表式结构,从而实现能够反映水权益实体之间和经济体与环境之间关于水资源资产的债务债权关系的水资源资产核算,实现国家和行政区层面的水资源资产负债核算,为生态文明体系建设、自然资源资产核算、领导干部离任审计考核等提供必要的基础信息,也为进一步完善水资源资产负债表账户体系奠定基础。
Bibliography:With the deepening reform in China,the ecological civilization construction has become an important task,which includes accelerated establishment of a national unified accounting system and formulation of local and national balance sheets for natural resources.It is a new territory to formulate the balance sheet for water resources（BSW）.The goal of this paper is to build the basic statement forms of the BSW,which can provide fundamental platform for developing statistical accounting on water resources.Based on current balance sheets for natural resources and the concepts and principles of balance sheet of assets and liabilities,the authors propose two kinds of the physical statement forms of BSW.The first one can be adopted to water resources assets accounting for independent water entities in basis of accounting,and the second one can be used for economically aggregated counties/regions in basis of statistics and economics.The statement forms were designed following the regulations of ＂accrual basis＂ and ＂do
ISSN:1000-3037
DOI:10.11849/zrzyxb.20161021