Abstract
As the world’s average population continues to increase, residents’ demand for water resources continues to increase. Traditional water resource management models and accounting methods have been unable to adapt to the development of the era of big data. We urgently need to establish a new accounting model to realize the sustainable use of water resources under the sustainable development strategy. Based on the above situation, starting from the development of water resource management and market economy, this paper models and analyzes the water resource accounting of sustainable development strategies in the big data environment. First of all, according to the needs of fine accounting of water resources, we start with the microcontrol principle of accounting. We take the basic principles of the accounting identity and responsibility right generation system as the basic method of water resource accounting. This paper proposes an accounting system framework for water resource accounting accounts and related statements. In the sustainable development strategy, the impact of human wading activities on water resources and ecological environment is discussed. Finally, the application of water basin accounting is analyzed in detail. The results show that under the sustainable development strategy, the water resource accounting model integrated into the market economy development can improve the utilization rate of modern water resources and further improve and realize the concept of sustainable development.
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