会计理论在水资源精细化管理中的应用：水资源会计核算理论与系统平台构建

Aiming at elaborated management of water resources and based on the methodology of micro-process control in accounting, this study will discriminates the fundamental concepts and principles of water resources accounting (WRA) and constructs a kind of platform for WRA system which comprises of water vouchers, water account books and water reporting forms. The system will be a set of water accounting statements that not only follows the basic principles of accounting statements and highlights the characteristics of water resources as well. Taking water entities or regional economic entities as accounting subjects of the WRA, the system will provide water-related information for decision-making, will help in evaluating the quality of water-related activities in concrete water entities, and will reflect the impact of those activities on water resources, environment and ecosystem. This study can meet the demand for innovation of water resources management and the demand of most strict water management in current practices. Achievements of this study will settle a foundation of macro-analysis on the each of processes in withdrawing, supplying, using, consuming and discharging of water resources development, utilization conservation and protection. Furthermore, it will provide quantitative evidences of amount-and-quality, stock-and-flow, physical-and-valuated-quality and creditor-and-debt of water resources.

针对新时期下的水资源精细化管理需求，以会计学的微观过程化控制核算思路为基础，解析水资源会计核算的相关概念和基本原理，构建包含水资源会计凭证、水资源会计账簿和水资源会计报表的水资源会计核算系统平台，研究一套既遵守会计报表基本原则，又突出水资源特点的水资源会计报表。以水权益实体或国家（地区）经济体为核算主体，获得关于涉水活动方面决策有用的信息，评估微观水权益实体的涉水活动质量，描述涉水活动对水资源、水环境、水生态带来的影响。这既是创新水资源管理思路的发展需求，也是落实最严格水资源管理制度的现实需求，将为水资源开发、利用、节约、保护中取水、供水、用水、耗水、排水等全过程的宏观分析奠定基础，为水资源会计核算主体内部和与虚拟环境主体之间关于水资源数量和质量、水资源存量和流量、水资源实物量和价值量，以及水资源债务和债权的变化提供定量分析依据。

本项目重点开展了水资源会计核算方面的基础研究，在理论层面，研究界定水资源会计相关概念，包括水资源资产、水资源权益、水资源负债等，明确水资源会计核算的基本原理和基本假设，形成水资源会计核算的基础理论；在技术层面，研究设定水资源会计核算要素及科目，构建包含水资源会计凭证、水资源会计账簿和水资源会计报表的水资源会计核算框架，设计水资源会计报表的表式结构，形成以水资源资产负债表为核心的信息账户体系及链接机制；在应用层面，分别以单个水权益实体京密引水管理处和京津冀地区经济体为例开展水资源会计核算案例研究，帮助核算主体获得与水相关的决策信息，反映经济体与环境之间关于水资源的债务债权关系，为合理评估水资源开发利用程度和揭示经济社会与环境关系的提供有效支撑。基于以上研究成果，发表学术论文19篇，完成译著1部，授权发明专利4项，参加学术交流3次。培养博士研究生1名，硕士研究生2名，博士后出站1名，青年学者职称晋升3名。