摘要
水资源会计的提出有助于逐步加剧的水资源危机的解决,有助于实现水资源可持续利用,有助于国有资产管理水平的提高,有助于促进节水和水环境意识的加强。在分析推行水资源会计的必要性和可行性的基础上,探讨水资源会计要素的确认和记录以及相关的账户设置等问题。
Presentation of water resources accounting is a challenge to and expansion of the traditional accounting.The purpose is to solve water resources crisis which becomes more and more severe and to realize the sustainable development of water resources.In this paper,based on the necessity and feasibility of implementing water resources accounting,determination and record of accounting elements of water resources as well as setting of accounts are discussed.Finally it is concluded that the accounting system of water resources should be established as soon as possible.
出处
《水利经济》
2005年第6期20-22,共3页
Journal of Economics of Water Resources
关键词
水资源
会计
会计要素
water resources
accounting
accounting element
