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中国共产党第十八届三中全会明确提出,要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。据我们掌握的资料,联合国在建立水资源核算方面已经确定了国际上协调一致的计量方法,澳大利亚等其他国家也进行了国际通用的水供给表及使用表、水资产账户编制的业务实践。着眼于此,本文从联合国统计署在2007年正式公布的水资源环境经济核算体系中介绍的水供给及使用表和水资产账户的编制方法出发,结合澳大利亚对水资源环境经济综合核算(SEEAW)的实践情况,试图探索适合我国情况的水资源供应表及使用表、水资产账户的编制方法。这包括以物理单位计量和以货币单位计量两个方面。
The Third Plenary Session of the 18th CPC Central Committee made it clear that it is necessary to compile a balance sheet of natural resources and carry out the audit of departure and leaving of natural resources assets by leading cadres. According to the information we have obtained, the United Nations has established an internationally coordinated measurement of water resources accounting. Other countries, such as Australia, have also carried out international common business of water supply and consumption tables and water assets accounts. In view of this, this article from the United Nations Statistics Department in 2007 formally announced the water resources environment and economy accounting system introduced in the water supply and use of the table and the preparation of the water assets account method, combined with Australia on Water Resources and Environment Economy Comprehensive Accounting (SEEAW) The situation of practice, trying to explore suitable for our situation of water supply tables and tables, water assets account preparation method. This includes both physical measurement and monetary measurement.