【摘要】 以H学院为例探讨了高校景观水资源的特点、高校景观水资源资产负债表的编制主体、客体、基本假设、相关要素的确认与计量、报表格式等问题,尝试编制了H学院景观水资源资产负债表。探讨了在不拥有取水权的高校编制景观水资源资产负债表的可行性和必要性,区分了水资源的生态社会效益与生态社会价值、水收益与水资产、水费用与水负债、水损益表与水资产负债表、理想水的水总资产价值与现实污染后的水净资产价值,为其他拥有景观水的单位和地区编制水自然资源资产负债表提供了理论和方法依据,为深入探索编制水资源资产负债表提供了边际贡献。更多还原

【Abstract】 Taking H College as an example, this paper probes into the characteristics of landscape water resources in colleges and universities, the main body, object, basic hypothesis, confirmation and measurement of relevant elements, and the format of statement of landscape water resources balance sheet in colleges and universities, and tries to compile the balance sheet of landscape water resources in H College. This paper probes into the feasibility and necessity of compiling the balance sheet of landscape water resources in colleges and universities without water intake rights, and distinguishes the ecological and social benefits of water resources from the ecological and social values, water income and water assets, water expenses and water liabilities, water profit and loss statement and water balance sheet, the value of total water assets of ideal water and the value of net water assets after actual pollution, so as to provide other lists with landscape water. Location and region provide theoretical and methodological basis for compiling the balance sheet of water and natural resources, and provide marginal contribution for further exploration of compiling the balance sheet of water resources.更多还原