Abstract
Abstract. The exploration of the compilation of natural resources balance sheet has been proposed since 2013. Several elements of water resources balance sheet have been discussed positively in China, including basic concept, framework and accounting methods, which focused on calculating the amount of water resources with statistical methods but lacked the analysis of the interrelationship between physical volume and magnitude of value. Based on the study of physical accounting of water resources balance sheet, the connotation of water resources value is analyzed in combination with research on the value of water resources in the world. What's more, the theoretical framework, form of measurement and research methods of water resources value accounting are further explored. Taking Chengdu, China as an example, the index system of water resources balance sheet in Chengdu which includes both physical and valuable volume is established to account the depletion of water resources, environmental damage and ecological water occupation caused by economic and social water use. Moreover, the water resources balance sheet in this region which reflects the negative impact of the economy on the environment is established. It provides a reference for advancing water resources management, improving government and social investment, realizing scientific and rational allocation of water resources.
Highlights
Influenced by congenital conditions of water resources and scale of economic and social development, there are prominent water resource problems in China
In 2013, The Third Plenary Session of the eighteen first proposed to explore the compilation of natural resources balance sheet in order to get a clear picture of natural resource assets and an accurate grasp of occupation, use, consumption, recovery and value addition, among other activities, of natural resource assets by the economy (Jia et al, 2017), which was of great significance for China to comprehensively deepen the reform
Wang (2017) considered that natural resources balance sheet serves as a bridge and a bond between System of National Accounts (SNA) and System of Environmental-Economic Accounting (SEEA), it should be deemed as an independent system based on SEEA and supplementing SNA
Summary
Influenced by congenital conditions of water resources and scale of economic and social development, there are prominent water resource problems in China. An integral part of natural resources, is an accounting statement that calculates depletion of water resources, water environmental damage and ecological water occupation due to social and economic water consumption with indicators including water quantity, water quality and water ecology, and reflects negative impacts of economy and society on environment. Gan et al (2014) have put forward the basic positioning about compilation of water resources balance sheet That is, it should serve the most rigorous water resources management and the compilation of natural resources balance sheet, focus on accounting physical volume of regional economy and the environment, and target the water value accounting and integrated environmental and economic accounting. Guo et al.: Discussion on water resources value accounting and its application
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Proceedings of the International Association of Hydrological Sciences
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
