【摘要】 以宜兴市为水资源资产负债表编制对象，将宜兴市划分为8个水生态环境功能区，核算宜兴全市以及下辖各个水生态环境功能区2015年和2018年水资源资产负债。2015年和2018年水资源实物量分别为17.35亿和7.77亿m~3,水资源资产总额为1 397 939万和1 330 577万元，负债总额为6 736万和7 198万元。核算结果显示水资源实物量和价值量均呈现下降趋势。目前由于在核算指标选取、数据获取和统计口径上存在局限性，导致核算结果存在误差。更多还原

【Abstract】 Yixing City was selected to compile the water resources’ balance sheet, Yixing City was divided into eight water ecological environment functional areas. Water resources’ assets and liabilities for Yixing City and eight water ecological environment functional areas in 2015 and 2018 were accounted. The stock of water resources in 2015 and 2018 was 1.735 billion cubic meters and 0.777 billion cubic meters respectively. The total water resources assets in 2015 and 2018 was 13 979.39 million yuan and 13 305.77 million yuan respectively. The total amount of liabilities in 2015 and 2018 was 67.36 million yuan and 71.98 million yuan respectively. The accounting results showed that both the stock of water resources and the value of water resources showed downward trends. There were errors in accounting results due to the limitation of accounting indices’ selection, data acquisition and statistical caliber.更多还原