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探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计,是十八届三中全会提出的重要决定,国内外尚未见编制先例。基于模糊数学综合评价模型,以黑河中游张掖市为研究区,从水量、水质、人口、社会经济和生态环境5个方面选取18个指标,通过层次分析法确定指标权重,对核算期初2010年的水资源价格进行综合评价,建立了2010—2014年的水资源资产的实物型账户、价值型账户。结果表明:(1)核算期初2010年张掖市的水资源资产实物存量为1.288亿m~3,核算期末2014年为5.157亿m~3,2010—2014年水资源资产实物流量变化为3.869亿m~3。(2)张掖市水资源资产价格为2.68元·m~-3,为实物型账户价值化转化提供数据支撑。(3)核算期初2010年水资源资产价值为2.731亿元,核算期末2014年水资源资产价值为10.933亿元,张掖市2010—2014年水资源资产价值变化量累计为8.2亿元,但考虑到水资源年度间的变化,可以认为5年间张掖市水资源资产价值基本持平。
Exploring the compilation of the balance sheet of natural resources and the auditing of outgoing assets of leading cadres has made it an important decision put forward by the Third Plenary Session of the 18th CPC Central Committee. No precedent has been established at home and abroad. Based on fuzzy comprehensive evaluation model and Zhangye city in the middle reaches of Heihe River, 18 indicators were selected from 5 aspects of water quantity, water quality, population, social economy and ecological environment, and the indicator weights were determined by AHP. Comprehensive evaluation of water prices, the establishment of the 2010-2014 water resources assets in kind accounts, value accounts. The results show as follows: (1) Accounting In the beginning of 2010, the stock of water resource assets in Zhangye City was 128.8 million m3, the accounting period was 514.7 million m3 in 2014, and the change of physical resource flow of water resources assets in 2010-2014 was 386.9 million m3 ~ 3. (2) The water resource asset price of Zhangye is 2.68 yuan · m ~ 3, providing data support for the transformation of the value of real-type accounts. (3) Accounting Beginning of 2010, the value of water resources assets was 273.1 million yuan. The water assets value of the end of 2014 accounting for 1.09333 billion yuan, Zhangye City, water resources assets value changes in 2010-2014 accumulated 820 million yuan, but taking into account Changes in water resources between the year, we can think that five years Zhangye City water resources assets were basically the same value.