湖州市水资源资产负债表编制实践
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摘要
探索编制水资源资产负债表是十八届三中全会以来水资源管理领域的研究热点。本文在构建由"汇总表-归类表-辅助表-基础表"组成的水资源资产负债表报表体系的基础上,从存量到流量、从实物到价值确定了水资源资产负债表的表式结构与核算方法,并以浙江省湖州市为案例区,实践探索编制了2006—2013年湖州市水资源资产负债表。研究表明:①2013年湖州市水资源资产价值总量为1414.10亿元,是当年湖州市GDP的80%,印证了湖州市"绿水青山就是金山银山"的科学发展理念;②2006—2013年,因社会和自然因素的共同影响,湖州市水资源资产增加了224.78亿元,增幅为18.90%;③2006—2013年,受水生态系统服务价值增加的影响,湖州市水资源负债总量为-3.81亿元,水资源资产与负债差额为1417.91亿元。
The compilation of water resource balance sheets is a hotspot in the field of water resource management since the Third Plenary Session of the 18th. The compilation aims to make clear the exact value of water resource assets and water resource liabilities. Exploring the compilation of water resource balance sheets and practical applications is of great importance for promoting an ecological civilization. As a new concept, there are no precedents for this framework.This paper established a series of accounts of water resource assets and liabilities, and determined the methods of calculating indexes of water resource assets and water resource liabilities. A compiled water resources balance sheet from 2006 to 2013 in Huzhou City was developed. In 2013, the total value of water resources assets in Huzhou City was 141.41 billion CNY,representing 80% GDP of Huzhou City. Water resource assets are an important guarantee for the coordinated development of the social economy and water resource environment. On impact of natural and social factors, from 2006 to 2013 water resource assets increased by 22.48 billion CNY or about 18.90%. The amount caused by difference values between assets and liabilities was to 141.79 billion CNY, but by the protection of water resources and impact of water ecological restoration the total water resource liability in Huzhou City was -0.38 billion CNY. During the accounting period, water resource liabilities for Huzhou City were reduced. The water resource balance sheet for the"Huzhou Pattern"will be established so as to provide guidance for national demonstrative applications in some demonstration zones, namely the Xizang Autonomous Region,Shenzhen Special Economic Zone in Guangdong Province, Zhangye City in Gansu Province and Rizhao City in Shandong Province.
The compilation of water resource balance sheets is a hotspot in the field of water resource management since the Third Plenary Session of the 18th. The compilation aims to make clear the exact value of water resource assets and water resource liabilities. Exploring the compilation of water resource balance sheets and practical applications is of great importance for promoting an ecological civilization. As a new concept, there are no precedents for this framework.This paper established a series of accounts of water resource assets and liabilities, and determined the methods of calculating indexes of water resource assets and water resource liabilities. A compiled water resources balance sheet from 2006 to 2013 in Huzhou City was developed. In 2013, the total value of water resources assets in Huzhou City was 141.41 billion CNY,representing 80% GDP of Huzhou City. Water resource assets are an important guarantee for the coordinated development of the social economy and water resource environment. On impact of natural and social factors, from 2006 to 2013 water resource assets increased by 22.48 billion CNY or about 18.90%. The amount caused by difference values between assets and liabilities was to 141.79 billion CNY, but by the protection of water resources and impact of water ecological restoration the total water resource liability in Huzhou City was -0.38 billion CNY. During the accounting period, water resource liabilities for Huzhou City were reduced. The water resource balance sheet for the"Huzhou Pattern"will be established so as to provide guidance for national demonstrative applications in some demonstration zones, namely the Xizang Autonomous Region,Shenzhen Special Economic Zone in Guangdong Province, Zhangye City in Gansu Province and Rizhao City in Shandong Province.
引文
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[13]United Nations.System of Environmental-Economic Accounting for water[EB/OL].(2012-12-31)[2018-05-03].https://unstats.un.org/unsd/envaccounting/seeaw/seeawaterwebversion.pdf.
[14]Murdock S H.Role of sociodemographic characteristics in projections of water use[J].Water Resources Planning and Management,1991,117(2):235-251.
[15]UN,OECD.System of Environmental-Economic Accounting 2012:Central Framework[M].New York:United Nations Press,2014.
[16]Schoolmaster F A.Water marketing and water rights transfers in the lower Rio Grande Valley Texas[J].Geographer,1991,43(3):292-304.
[17]付意成,徐文新,付敏.我国水环境容量现状研究[J].中国水利,2010,(1):26-31.[Fu Y C,Xu W X,Fu M.Research on the water environment capacity status in China[J].China Water Resources,2010,(1):26-31.]
[18]姜文来.水资源价值论[M].北京:科学出版社,1998.[Jiang W L.The Theory of Water Resources Value[M].Beijing:Science Press,1998.]
[19]陈东景,徐中民,陈仁升.水资源账户的建立-环境经济综合核算的一个实例[J].水科学进展,2006,14(5):631-637.[Chen DJ,Xu Z M,Chen R S.Design of water resources accounts:a case of integrated environmental and economic accounting[J].Advanced in Water Science,2006,14(5):631-637.]
[20]龙爱华,王浩,程国栋,等.水账户方法及其在流域水分生产率分析中的应用[J].水利学报,2007,38(9):1128-1134.[Long AH,Wang H,Cheng G D,et al.Water accounting method and its application to river basin water productivity analysis[J].Journal of Hydraulic Engineering,2007,38(9):1128-1134.]
[21]秦长海.水资源定价理论与方法研究[D].北京:中国水利水电科学研究院,2013.[Qin C H.Water Resource Pricing and Its Practice[D].Beijing:China Institute of Water Resources and Hydropower Research,2013.]
[22]国务院办公厅.国务院办公厅关于印发实行最严格水资源管理制度考核办法的通知[J].中国水利,2013,(1):7-9.[The General Office of the State Council.Implement the most stringent water resources management system assessment method published by the general office of the state council[J].China Water Resources,2013,(1):7-9.]
[23]简富缋,宋晓谕,虞文宝,等.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[J].中国沙漠,2016,36(3):851-856.[Jian F H,Song X Y,Yu W B,et al.Establishment and analysis of water assets accounts for water balance sheet compilation:a case study of Zhangye city in Heihe River Basin[J].Journal of Dessert Research,2016,36(3):851-856.]
[24]贾玲,甘泓,汪林,等.水资源负债刍议[J].自然资源学报,2017,32(1):1-11.[Jia L,Gan H,Wang L,et al.Discussion on water resources liabilities[J].Journal of Natural Resources,2017,32(1):1-11.]
[25]於方,王金南,曹东,等.中国环境经济核算技术指南[M].北京:中国环境科学出版社,2009.[Yu F,Wang J N,Cao D,et al.China Environmental Economic Accounting Technology Guide[M].Beijing:China Environmental Science Press,2009.]
[26]冯喆,高江波,马国霞,等.区域尺度环境污染实物量核算体系设计与应用[J].资源科学,2015,37(9):1700-1708.[Feng Z,Gao J B,Ma G X,et al.Design of environmental pollution physical accounting at regional scale and its application[J].Resources Sciences,2015,37(9):1700-1708.]
[27]欧阳志云,赵同谦,王效科,等.水生态服务功能分析及其间接价值评价[J].生态学报,2004,24(10):2091-2099.[Ouyang Z Y,Zhao T Q,Wang X K,et al.Ecosystem services analyses and valuation of China terrestrial surface water system[J].Acta Ecologica Sinica,2004,24(10):2091-2099.]
[28]庞丙亮.湿地生态系统服务价值评价的去重复性计算研究[D].北京:中国林业科学研究院,2014.[Pang B L.Research on solving Double Counting in Wetland Ecosystem Services Valuation[D].Beijing:Chinese Academy of Forestry,2014.]
[29]赵同谦,欧阳志云,王效科,等.中国陆地地表水生态系统服务功能及其生态经济价值评价[J].自然资源学报,2003,18(4):443-452.[Zhao T Q,Ouyang Z Y,Wang X K,et al.Ecosystem services and their valuation of terrestrial surface water system in China[J].Journal of Natural Resources,2003,18(4):443-452.]
[30]焦彩霞.基于遥感和GIS的湿地生态资产定量研究[D].南京:南京师范大学,2006.[Jiao C X.Quantitative Research on Wetland Ecological Assets Upon RS and GIS[D].Nanjing:Nanjing Normal University,2006.]
[31]欧阳志云,王如松,赵景柱.生态系统服务功能及其生态经济价值评价[J].应用生态学报,1999,10(5):635-640.[Ouyang Z Y,Wang R S,Zhao J Z.Ecosystem services and their economic valuation[J].Chinese Journal of Applied Ecology,1999,10(5):635-640.]
[32]中国森林资源核算研究项目组.生态文明制度构建中的中国森林资源核算研究[M].北京:中国林业出版社,2015.[China Forest Resources Accounting Research Team.Study on China Forest Resources Accounting in the Construction of Ecological Civilization System[M].Beijing:China Forestry Press,2015.]
[33]闫慧敏,封志明,杨艳昭,等.湖州/安吉:全国首张市/县自然资源资产负债表编制[J].资源科学,2017,39(9):1634-1645.[Yan H M,Feng Z M,Yang Y Z,et al.First report of the national natural resources balance sheet for Huzhou City and Anji County[J].Resources Science,2017,39(9):1634-1645.]
[2]薛智超,闫慧敏,杨艳昭,等.自然资源资产负债表编制中土地资源核算体系设计与实证[J].资源科学,2015,37(9):1725-1731.[Xue Z C,Yan H M,Yang Y Z,et al.Design and empirical study of a land resource accounting system for natural resources asset balancesheet compilation[J].Resources Sciences,2015,37(9):1725-1731.]
[3]陈玥.水资源资产负债表范式设计与应用[D].北京:中国科学院大学,2016.[Chen Y.The Design and Application of Water Resources Balance Sheet[D].Beijing:University of Chinese Academy of Sciences,2016.]
[4]封志明,杨艳昭,李鹏.从自然资源核算到自然资源资产负债表编制[J].中国科学院院刊,2014,(4):449-456.[Feng Z M,Yang Y Z,Li P.From natural resources accounting to balancesheet of natural resources asset compilation[J].Bulletin of Chinese Academy of Sciences,2014,(4):449-456.]
[5]胡文龙,史丹.中国自然资源资产负债表框架体系研究-以Seea2012、Sna2008和国家资产负债表为基础的一种思路[J].中国人口·资源与环境,2015,25(8):1-9.[Hu W L,Shi D.Research on the framework system of natural resource statement of assets and liabilities:an idea based on the SEEA2012,SNA2008and the national balance sheet as research approaches[J].China Population Resources and Environment,2015,25(8):1-9.]
[6]甘泓,汪林,秦长海,等.对水资源资产负债表的初步认识[J].中国水利,2014,(14):1-7.[Gan H,Wang L,Qin C H,et al.Understanding of balance sheet of water resources[J].China Water Resources,2014,(14):1-7.]
[7]封志明,杨艳昭,陈玥.国家资产负债表研究进展及其对自然资源资产负债表编制的启示[J].资源科学,2015,37(9):1685-1691.[Feng Z M,Yang Y Z,Chen Y.National balance sheets and implications for natural resources balance sheet[J].Resources Science,2015,37(9):1685-1691.]
[8]封志明,杨艳昭,闫慧敏,等.自然资源资产负债表编制的若干基本问题[J].资源科学,2017,39(9):1615-1627.[Feng Z M,Yang Y Z,Yan H M,et al.A review of resources and environment carrying capacity research since the 20th Century:from theory to practice[J].Resources Science,2017,39(9):1615-1627.]
[9]陈玥,杨艳昭,闫慧敏,等.自然资源核算进展及其对自然资源资产负债表编制的启示[J].资源科学,2015,37(9):1716-1724.[Chen Y,Yang Y Z,Yan H M,et al.Natural resources accounting and the natural resources balance sheet[J].Resources Sciences,2015,37(9):1716-1724.]
[10]封志明.资源科学导论[M].北京:科学出版社,2004.[Feng Z M.Introduction to Resource Science[M].Beijing:Science Press,2004.]
[11]张丽虹,朱兴军,宋维.湖州地区水资源可持续利用的对策研究[J].水利科技与经济,2006,12(5):310-311.[Zhang L H,Zhu XJ,Song W.Studies on countermeasure of water resource sustainable utilization in Huzhou[J].Water Conservancy Science and Technology and Economy,2006,12(5):310-311.]
[12]韩大军.湖州市水资源现状及持续发展对策[J].浙江水利科技,2002,(5):6-7.[Han D J.Present situation and sustainable development countermeasures of water resources in Huzhou City[J].Zhejiang Hydrotechnics,2002,(5):6-7.]
[13]United Nations.System of Environmental-Economic Accounting for water[EB/OL].(2012-12-31)[2018-05-03].https://unstats.un.org/unsd/envaccounting/seeaw/seeawaterwebversion.pdf.
[14]Murdock S H.Role of sociodemographic characteristics in projections of water use[J].Water Resources Planning and Management,1991,117(2):235-251.
[15]UN,OECD.System of Environmental-Economic Accounting 2012:Central Framework[M].New York:United Nations Press,2014.
[16]Schoolmaster F A.Water marketing and water rights transfers in the lower Rio Grande Valley Texas[J].Geographer,1991,43(3):292-304.
[17]付意成,徐文新,付敏.我国水环境容量现状研究[J].中国水利,2010,(1):26-31.[Fu Y C,Xu W X,Fu M.Research on the water environment capacity status in China[J].China Water Resources,2010,(1):26-31.]
[18]姜文来.水资源价值论[M].北京:科学出版社,1998.[Jiang W L.The Theory of Water Resources Value[M].Beijing:Science Press,1998.]
[19]陈东景,徐中民,陈仁升.水资源账户的建立-环境经济综合核算的一个实例[J].水科学进展,2006,14(5):631-637.[Chen DJ,Xu Z M,Chen R S.Design of water resources accounts:a case of integrated environmental and economic accounting[J].Advanced in Water Science,2006,14(5):631-637.]
[20]龙爱华,王浩,程国栋,等.水账户方法及其在流域水分生产率分析中的应用[J].水利学报,2007,38(9):1128-1134.[Long AH,Wang H,Cheng G D,et al.Water accounting method and its application to river basin water productivity analysis[J].Journal of Hydraulic Engineering,2007,38(9):1128-1134.]
[21]秦长海.水资源定价理论与方法研究[D].北京:中国水利水电科学研究院,2013.[Qin C H.Water Resource Pricing and Its Practice[D].Beijing:China Institute of Water Resources and Hydropower Research,2013.]
[22]国务院办公厅.国务院办公厅关于印发实行最严格水资源管理制度考核办法的通知[J].中国水利,2013,(1):7-9.[The General Office of the State Council.Implement the most stringent water resources management system assessment method published by the general office of the state council[J].China Water Resources,2013,(1):7-9.]
[23]简富缋,宋晓谕,虞文宝,等.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[J].中国沙漠,2016,36(3):851-856.[Jian F H,Song X Y,Yu W B,et al.Establishment and analysis of water assets accounts for water balance sheet compilation:a case study of Zhangye city in Heihe River Basin[J].Journal of Dessert Research,2016,36(3):851-856.]
[24]贾玲,甘泓,汪林,等.水资源负债刍议[J].自然资源学报,2017,32(1):1-11.[Jia L,Gan H,Wang L,et al.Discussion on water resources liabilities[J].Journal of Natural Resources,2017,32(1):1-11.]
[25]於方,王金南,曹东,等.中国环境经济核算技术指南[M].北京:中国环境科学出版社,2009.[Yu F,Wang J N,Cao D,et al.China Environmental Economic Accounting Technology Guide[M].Beijing:China Environmental Science Press,2009.]
[26]冯喆,高江波,马国霞,等.区域尺度环境污染实物量核算体系设计与应用[J].资源科学,2015,37(9):1700-1708.[Feng Z,Gao J B,Ma G X,et al.Design of environmental pollution physical accounting at regional scale and its application[J].Resources Sciences,2015,37(9):1700-1708.]
[27]欧阳志云,赵同谦,王效科,等.水生态服务功能分析及其间接价值评价[J].生态学报,2004,24(10):2091-2099.[Ouyang Z Y,Zhao T Q,Wang X K,et al.Ecosystem services analyses and valuation of China terrestrial surface water system[J].Acta Ecologica Sinica,2004,24(10):2091-2099.]
[28]庞丙亮.湿地生态系统服务价值评价的去重复性计算研究[D].北京:中国林业科学研究院,2014.[Pang B L.Research on solving Double Counting in Wetland Ecosystem Services Valuation[D].Beijing:Chinese Academy of Forestry,2014.]
[29]赵同谦,欧阳志云,王效科,等.中国陆地地表水生态系统服务功能及其生态经济价值评价[J].自然资源学报,2003,18(4):443-452.[Zhao T Q,Ouyang Z Y,Wang X K,et al.Ecosystem services and their valuation of terrestrial surface water system in China[J].Journal of Natural Resources,2003,18(4):443-452.]
[30]焦彩霞.基于遥感和GIS的湿地生态资产定量研究[D].南京:南京师范大学,2006.[Jiao C X.Quantitative Research on Wetland Ecological Assets Upon RS and GIS[D].Nanjing:Nanjing Normal University,2006.]
[31]欧阳志云,王如松,赵景柱.生态系统服务功能及其生态经济价值评价[J].应用生态学报,1999,10(5):635-640.[Ouyang Z Y,Wang R S,Zhao J Z.Ecosystem services and their economic valuation[J].Chinese Journal of Applied Ecology,1999,10(5):635-640.]
[32]中国森林资源核算研究项目组.生态文明制度构建中的中国森林资源核算研究[M].北京:中国林业出版社,2015.[China Forest Resources Accounting Research Team.Study on China Forest Resources Accounting in the Construction of Ecological Civilization System[M].Beijing:China Forestry Press,2015.]
[33]闫慧敏,封志明,杨艳昭,等.湖州/安吉:全国首张市/县自然资源资产负债表编制[J].资源科学,2017,39(9):1634-1645.[Yan H M,Feng Z M,Yang Y Z,et al.First report of the national natural resources balance sheet for Huzhou City and Anji County[J].Resources Science,2017,39(9):1634-1645.]
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