The evolution and enlightenment of water resources accounting from accounts to balance sheet

doi:10.3724/SP.J.1226.2016.00156

LZUFE-KMS

	The evolution and enlightenment of water resources accounting from accounts to balance sheet
	Jian, FuHui ; Song, XiaoYu ; Li, LiLi ; Gao, WenQi
	2016-04
发表期刊	SCIENCES IN COLD AND ARID REGIONS
卷号	8 期号:2 页码:156-162
摘要	The Third Plenary Session of the 18th Central Committee of the Communist Party of China has proposed an important national strategic decision: to explore and establish the balance sheet of natural resources, to implement leaders' of-office auditing system about natural resources assets. Water is one of the most essential nature resources of human beings; water resources accounting, as an important water resources management tool, is an essential part of compiling the natural resources balance sheet. In this paper, we provide a summary of the historic evolution of water resources accounting and analyze its application in some typical countries. Although water resources accounting and water resources balance sheet reflect different implications and focus, both require water resources accounts as the basis in system establishment.
关键词	water resources water accounts water accounting water balance sheet
DOI	10.3724/SP.J.1226.2016.00156
收录类别	ESCI ; CSCD
ISSN	1674-3822
语种	英语
WOS研究方向	Physical Geography
WOS类目	Geography, Physical
WOS记录号	WOS:000391630300007
出版者	SCIENCE PRESS
原始文献类型	Article
引用统计	被引频次：4[WOS] [WOS记录] [WOS相关记录]
文献类型	期刊论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/1391
专题	兰州财经大学
作者单位	1.Chinese Acad Sci, Cold & Arid Reg Environm & Engn Res Inst, Key Lab Ecohydrol & River Basin Sci, Lanzhou 730000, Gansu, Peoples R China; 2.Gansus Econ Res Inst, Lanzhou 730000, Gansu, Peoples R China; 3.Univ Chinese Acad Sci, Beijing 100049, Peoples R China; 4.Lanzhou Univ Finance & Econ, Lanzhou 730020, Gansu, Peoples R China
推荐引用方式 GB/T 7714	Jian, FuHui,Song, XiaoYu,Li, LiLi,et al. The evolution and enlightenment of water resources accounting from accounts to balance sheet[J]. SCIENCES IN COLD AND ARID REGIONS,2016,8(2):156-162.
APA	Jian, FuHui,Song, XiaoYu,Li, LiLi,&Gao, WenQi.(2016).The evolution and enlightenment of water resources accounting from accounts to balance sheet.SCIENCES IN COLD AND ARID REGIONS,8(2),156-162.
MLA	Jian, FuHui,et al."The evolution and enlightenment of water resources accounting from accounts to balance sheet".SCIENCES IN COLD AND ARID REGIONS 8.2(2016):156-162.