Knowledge Resource Center for Ecological Environment in Arid Area
| 张掖市水资源资产负债表框架体系建构与初步实践 | |
| 其他题名 | Theory and Primary Compilation on The System Framework Construction of Water Balance Sheet in Zhangye City |
| 简富缋 | |
| 出版年 | 2016 |
| 学位类型 | 博士 |
| 导师 | 徐中民 |
| 学位授予单位 | 中国科学院大学 |
| 中文摘要 | 在资源耗减、环境损害和生态退化等问题日益凸显，而现有的统计核算体系无法真实反映这些负面问题的背景下，开展以资源和环境为主题的核算研究成为世界普遍关注的热点问题。2013年中共中央十八届三中全会通过的《关于全面深化改革若干重大问题的决定》提出了“探索编制自然资源资产负债表，对领导干部实行自然资源资产离任审计，建立生态环境损害责任终身追究制”的重大决策，这是对“重经济轻环境”发展模式的一次深刻纠正，以实现经济发展方式从“量”到“质”的新常态转型，促进领导干部政绩观的转变。水资源资产负债表是自然资源资产负债在水资源的一个主体应用，随着水资源、水环境、水生态等水问题的日益突出，未来对掌握水资源资产负债情况及责任追究机制的现实需求更为迫切，而当前有关水资源资产负债表的研究与实践成果鲜有披露，因此，推动水资源资产负债表的研究具有重要的理论探索和实践推广意义。张掖市地处我国西北干旱区典型内陆河黑河流域，生态环境脆弱，水资源短缺，具有干旱区内陆河流域的典型特征。本文结合国家和政府生态文明建设的实际需求，参照SEEA、SEEAW核算体系及国家资产负债表框架体系及方法内容，采用模糊数学评价模型、熵权法、层次分析法对水资源价值及价格进行了动态估值，对张掖市的水资源资产价值和水资源负债价值进行了核算，编制了张掖市水资源资产负债表。主要内容如下：（1）初步界定了水资源资产和水资源负债的基本概念及核算范围，设计了水资产负债表理论框架及报表体系，包括实物型账户和价值型账户2类；综合报表3套，分别是水资源资产表(资产变动表)、水资源负债表(负债变动表)和水资源资产负债表，认为水资产负债表有别于常规的会计报表，是一张以“数量、质量和价值并重”的综合性管理报表。（2）实物账户是水资源价值资产核算和水资产负债表编制的数量基础。张掖市水资源实物型账户包括流量账户和存量账户，流量账户包括自然系统水资源流量变化表、社会经济系统水资源实物供应表和社会经济系统水资源使用表3张；存量账户包括水资源资产统计表、水质统计表2张。核算结果表明张掖市2010年期初的水资源资产存量为1.288亿立方米，2014年期末的水资源资产存量为5.157亿立方米，2010-2014年5年间的水资源资产实物流量变化共计为3.869亿立方米。（3）从水量、水质、人口、社会经济和生态环境5个方面选取18个二级指标，采取AHP-熵权相结合的方法确定评价权重，构建了张掖市水资源资产价格评价体系，与以往单纯依靠AHP法确定权重的方法相比，该方法有效解决了传统模型权重评价过于主观的缺陷，改进了模糊数学模型评价的实用性和客观性。采用水资源价值模糊综合指数，计算出2010年张掖市的水资源价值指数为3.0226，2010-2014年5年间张掖市水资源价值模糊综合指数在2.5～3.5之间，表明张掖市水资源价值属于中等偏低；动态测算张掖市2010-2014年的水资源价格，为实现水资源实物账户的价值化搭建了桥梁作用，测算结果表明： 2010年张掖市水资源价格为2.12元/立方米，到2014年上升为4.96元/立方米，水资源价格呈明显上升趋势，证实了张掖市目前水资源价格偏低，水资源资产价格存在较大的上升空间，水资源价格与人均可支配收入呈正相关关系。（4）对水资源资产项的价值量进行了核算，实现了与水资源实物核算的有效衔接。核算期初2010年张掖市水资源资产存量价值量为2.731亿元,核算期末2014年水资源资产存量价值为10.933亿元，2010-2014年5年间的水资源资产流量变化共计为8.202亿元。 （5）张掖市2010-2014年5年间水资源负债价值为13.028亿元。其中：基于水资源用水总量控制红线，测算张掖市2010-2014年水资源耗减成本共计为4.283亿元，占总负债比例为32.88%；基于水环境退化经济损失计量综合模型，测算张掖市水资源退化成本总计为8.745亿元，占总负债比例为76.12%，随着社会经济的快速发展，水环境退化所占比重呈明显上升趋势。（6）编制遵循“先存量核算后流量核算，先实物核算后价值核算、先资产核算后负债核算、先重点核算后全面核算”的原则，试编了2010年-2014年5年时间序列的张掖市水资源资产负债表，这些数据表结构为其他流域或区域实施此项工作提供参考，为开展水资源核算及水资产负债表编制提供了理论依据和实践经验。本文创新点在于：①尝试构建了由存量到流量，由实物到价值的水资源资产账户体系，首次设计并建立了水资源资产负债表理论框架体系；②基于AHP-熵权相结合法确定权重法改进了水资源模糊数学综合评价模型，动态测算了水资源价值及价格估价；③突破原有自然资源核算不存在负债项的框子，尝试核算了水资源耗减成本和水环境退化成本，试编了张掖市水资源资产负债表，拓展了水资源核算的深度和广度，为相关区域开展水资源资产负债核算提供可借鉴的实践经验。 关键词：水资产负债表；水资产核算；水负债核算；模糊数学综合评价法；黑河中游张掖市 |
| 英文摘要 | Resource depletion, environmental damage and ecological degradation have become a international universal dilemma, but traditional statistical accounting system can not truly reflect these negative messages. So the research on the subject of resources and environment accounting become hot issues of common concern to the world. The Third Plenary Session of the 18th Central Committee of the Communist Party of China has proposed an important national strategic decision: to explore and establish the balance sheet of natural resources, to implement leaders' of-office auditing system about natural resources assets. So, preparation of natural resources balance sheet is in accordance with the basic principles of international environment on economic resources accounting, is unique in the construction of ecological civilization with Chinese characteristics of system innovation. Water is one of the most essential nature resources of human beings; water resources accounting, as an important water resources management tool, is an essential part of compiling the natural resources balance sheet,with the ongoing shortage of water resource, demand for accounting of water resources assets and liabilities become more urgent. Yet study on water resources balance sheet research and practical results are rare, therefore, carrying out the research on water balance sheets has important academic significance and practical significance.According to SEEAW framework, Zhangye city lying in the second longest inland river Heihe catchment in arid zone of Northwest China is taken as a case to compile water resources balance sheet and regional integrated water resources and economic accounts, the paper has attempt to explore and build the basic framework and system of regional water balance sheet . Combining with the actual needs the of ecological civilization construction in china, with reference to SEEA, SEEAW accounting system and the national balance sheet content framework and method, the asset values of water resources and water resources debt is accounting, and the fuzzy mathematical evaluation model, the entropy weight method, analytic hierarchy process are used to dynamically calculate water resources value and price. The main results are as follows:(1) Preliminarily defined the basic concept of water assets and liabilities , design accounting system and the theoretical framework of the water balance sheet, consider that water balance sheet is different from the conventional accounting system, is comprehensive management reports of " quantity, quality and value", which including the assets of water resources assets sheet, water resources debt sheet and water balance sheet.(2) Physical accounts of water resource assets have been firstly established, which have provide data for value accounts in pilot areas and continuously optimize value accounting system of the water balance sheet.The indicator of ZhangYe City water accounts system consists of three categories, five tables constitute, the three types accounts including flow accounts, stock accounts and value accounting accounts. Flow accounts include changes in natural systems water flow meter, social and economic system of physical water supply and tables using; the stock of natural assets accounts include water tables; Water value account is the main part of the stock of water table. Physical accounts is the method and data sources for water balance sheet, water resources assets stock showed that the beginning stock in 2010 is 128.8 million m3, the final stock is 515.7 million m3 in 2014, the water resources assets flow changes is 3.869 million m3 from 2010 to 2014.(3) Based on fuzzy comprehensive evaluation model, 18 evaluation indicators are selected from the five aspects of water quantity, water quality, population, social economy and ecological environment, based on combination entropy weight with AHP, the fuzzy mathematics comprehensive evaluation model is objective and reasonable, which provides the theory and method support for the next water balance sheet compilation. Water price calculation model is made up two parts by the water resources value evaluation model and water resources rice calculation model. the result of water resources value evaluation is 3.0266, water resources value in Zhangye city belongs to medium low. Considering the many factors of water prices showed a substantial upward trend, the price was 2.12yuan m3 in 2010, the highest value is 4.96 yuan/m3 in 2014, Currently the price of water is low, there is a certain rise in the value of assets of water space.(4) Based on water resources accounts system, accounting the assets value of water resources in zhangyet. Show that water assets value in 2010 is 273.1 million yuan, the final stock is1090.3 million yuan in 2014, the water resources assets flow changes is 820.2 million yuan from 2010 to 2014.(5) Put forward depletion and degradation cost evaluation methods of water resources, The value debt of water resources in Zhangye city is 1302.8million yuan from 2010 to 2014, and the depletion cost is 428.3 million yuan , the ratio of total liabilities is 32.88%; the degradation of water resources in Zhangye city is 874.5 million yuan, the ratio of total liabilities is 76.12%.(6) Observe the following principles for compiling water resources balance sheet in Zhangye city: firstly, let the physical accounting ahead to the value accounting, and provide assets accounting before liability accounting, from key to full focus ,from pilot case studies to overall implementation;Presented data table structure and compiled water balance sheet in Zhangye city, the system provides a reference for the future implementation of the work or other valley areas, provides a theoretical basis for accounting the development of water resources and water balance sheet. The innovation points of this paper follows: ① Trying to build water resources accounts system from stock to flow, from the physical to the value, design and set up theory of the balance sheet for the first time, established a link among accounts, assets and liabilities of water resource balance sheet. ② Determining the weight by AHP and entropy method, improved the fuzzy comprehensive evaluation model of water resources, dynamically calculated the assets and liabilities of water resource.③ Systematically defined the term of water resource assets and liabilities,broke through the framework that natural resource do not exist liabilities. |
| 中文关键词 | 水资产负债表 ; 水资产核算 ; 水负债核算 ; 模糊数学综合评价法 ; 黑河中游张掖市 |
| 英文关键词 | Water resources balance sheet water assets accounting water liabilities accounting the fuzzy comprehensive evaluation ZhangYe city |
| 语种 | 中文 |
| 国家 | 中国 |
| 来源学科分类 | 人文地理学 |
| 来源机构 | 中国科学院西北生态环境资源研究院 |
| 资源类型 | 学位论文 |
| 条目标识符 | http://119.78.100.177/qdio/handle/2XILL650/287722 |
| 推荐引用方式 GB/T 7714 | 简富缋. 张掖市水资源资产负债表框架体系建构与初步实践[D]. 中国科学院大学,2016. |
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