随着经济社会的快速发展,自然资源消耗不断加剧,由此造成的环境损害、生态退化趋势日益严峻,人类社会对生态环境的欠账已成为不争的事实。如何界定和量化这种欠账,并将其纳入经济社会发展评价体系,值得研究。基于经济学、会计学、统计学资产负债表基本理论,论文针对具有可再生性、随机性和流动性特点的水资源,探讨了水资源负债是否存在、水资源资产与负债如何界定、以及水资源资产负债核算思路等。通过总结国内外以往与自然资源负债和水资源负债相关的研究成果,厘清水资产、水资源资产、负债、金融负债、环境负债等基本内涵,研究认为:1)广义的水资源负债是指人类经济活动会对水资源数量、水环境质量和水生态系统带来不利影响,包括水资源的过度消耗造成对水循环过程及水资源可再生能力的损害、向天然水体的过度排放造成水环境容量的降低、生态用水的过度挤占造成水生态系统服务功能的减少;2)狭义的水资源负债是指当经济体过度使用和消耗水资源时,形成的经济体和环境之间关于水资源的债权债务关系,是一种已经发生的并在涉水活动中形成的、针对水循环过程及其可再生能力损害需承担的补偿、恢复或修复的现时义务;3)水资源负债可以通过引入环境作为虚拟主体、明确水资源资产和经济体的水资源权益加以确认,将水资源权益作为判定水资源负债形成的临界点。研究结论使水资源资产负债表编制成为可能,也可供其他自然资源在相关资产负债表中核算负债项提供借鉴和参考。 With the rapid economic and social development, the consumption of natural resources is constantly increasing. As a result, environmental damage and ecological degradation are becoming more and more serious. It is an indisputable fact that the human society owes to the ecological environment. How to define and quantify such debts and include them in the economic and social development evaluation system is worth studying. Based on the basic theory of economics, accounting and statistical balance sheet, the dissertation discusses the existence of water resource liability, the definition of water resource assets and liabilities, and the water Resource assets and liabilities accounting ideas. By summarizing the previous research results related to the natural resources liabilities and water resources liabilities both at home and abroad, this paper clarifies the basic connotation of water assets, water resources assets, liabilities, financial liabilities and environmental liabilities. The conclusions are as follows: 1) The general water resources liabilities refer to human Economic activities can adversely affect the quantity of water resources, the quality of the water environment and the aquatic ecosystems, including the over-consumption of water resources resulting in damage to the water cycle and to the renewable resources of water resources and to excessive discharge of natural water to water environment capacity Reduce, and overuse of ecological water leads to the reduction of water ecosystem services; 2) Narrowly defined water resource liabilities refer to the claims and debts concerning water resources between the economy and the environment that are formed when the economy over-uses and consumes water resources Relationship, is a current obligation that has occurred and has been formed in wading activities to compensate, recover or repair damage caused by the water cycle process and its renewable capacity; and 3) that water liabilities can be introduced by introducing the environment as a virtual subject , Clear water resources assets and economic rights of water resources to be confirmed, the water rights as a sentence Liabilities critical point of water formed. The conclusion of the study made it possible to prepare the water balance sheet and also provide a reference for other natural resources to calculate the debt in the relevant balance sheet.