A Preliminary Study on the Preparation of China’s Water Resources Balance Sheet Framework System
Author:Junmin Zhou, Shigang Hu, Mengna Zeng Author Unit: School of Business, Hunan University of Science and Technology, Xiangtan 411201,Hunan,People’s Republic of China School of Information and Electrical Engineering, Hunan University of Science and Technology, Xiangtan 411201, Hunan, People’s Republic of China
Abstract：Resource conservation and environmental protection are important problems facing human society. Water resources are the motive source of natural and social development and the key factor to promote green economy . On the basis of summarizing the research progress of water resources balance sheet at home and abroad, this paper comprehensively applies sustainable development theory, resource economics theory, environmental accounting and other related principles.Based on the characteristics of water resources balance sheet compilation and the recognition and measurement of water resources related accounting elements, the paper constructs a framework of water resources balance sheet compilation, and puts forward some suggestions for improving water resources balance sheet accounting.
Keywords：Water resources management; Water balance sheet; Water resources accounting
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