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水资源作为一种基础性物质资源和战略性经济资源，具有资源、环境、生态三重功能，在促进经济社会发展和维持生态平衡方面发挥重要作用。随着经济社会快速发展和工业化进程持续推进，水资源过耗、水环境损害、水生态恶化等问题日益严峻。党的二十大报告指出，深入推进环境污染防治，统筹水资源、水环境、水生态治理，推动重要江河湖库生态保护治理。水资源生态补偿通过经济手段抑制损害行为或激励保护行为将外部成本内部化，能够有效解决水资源与区域经济协调发展矛盾，促进水资源健康可持续利用。在区域协调发展战略以及协同推进大治理背景下，以系统解决水资源、水环境和水生态问题为目标的跨区域水资源生态补偿日益重要。作为跨区域水资源生态补偿机制研究的重要环节，水资源生态补偿标准直接决定着补偿力度大小与补偿能否顺利实施。水资源资产负债核算是水资源有偿使用和水生态补偿标准制定的重要依据，可为跨区域水资源生态补偿研究提供新思路。此外，现阶段黄河流域九省区水资源短缺、水环境污染、河道断流、湿地退化等问题较为突出。基于此，以黄河流域九省区为研究区域，探讨基于水资源资产负债核算的跨区域水资源生态补偿机制具有重要的理论意义和应用价值。

首先，本文从水资源生态补偿内涵与理论基础、水资源资产负债核算、水资源生态补偿机制三方面对国内外文献进行梳理、归纳与总结，充分掌握已有研究进展及未来可拓展之处，进而确定本文研究思路。其次，界定水资源资产负债核算和跨区域水资源生态补偿基本内涵，并探讨两者的理论基础，为水资源资产负债表编制和跨区域水资源生态补偿机制研究提供科学依据。在此基础上，详细阐述基于水资源资产负债核算开展跨区域水资源生态补偿的科学性、合理性和可行性。再次，明确水资源资产负债表的基本要素、核算方法、表式结构等，进而编制水资源资产负债表，为跨区域水资源生态补偿提供量化依据。以此为基础，构建基于水资源资产负债核算视角的跨区域水资源生态补偿机制，系统探讨跨区域水资源生态补偿的目标与原则、补偿主客体、补偿标准、补偿模式等。最后，选取地理位置重要但水资源生态环境问题突出且生态补偿相对薄弱的黄河流域九省区进行实证研究，对跨区域水资源生态补偿进行应用分析。同时，为考察水资源生态补偿的动态变化特征，本文以规划期为周期，研究“十二五”时期和“十三五”时期黄河流域九省区水资源资产负债情况和生态补偿情况。具体结论如下：

一是以DPSIR链条理论、环境经济核算体系等为核心确定的水资源资产负债核算理论能为水资源资产负债表的平衡关系、确认基础、核算方法、表式结构等提供重要依据；以可持续发展理论、生态系统理论、公平与效率理论等为核心构建的跨区域水资源生态补偿机制有助于解决跨区域水资源生态补偿为什么补、怎样补、补多少等关键问题。

二是水资源资产包括水量资产和水域资产两部分，分别采用水资源价值模糊数学综合评价法和当量因子法进行核算。水资源负债包括水资源过耗、水环境损害和水生态破坏三部分，水资源过耗负债依据用水总量控制目标值与水资源实际使用量差值进行确定；水环境损害负债采用虚拟治理成本法进行核算；水生态破坏负债以水生态系统服务价值变化量为计量依据。

三是跨区域水资源生态补偿旨在系统解决区域整体的水资源、水环境和水生态问题。补偿原则为“公平效率相统一”原则，“损害者付费、保护者受偿”原则等。补偿主客体为各级政府、水资源过耗者、水生态保护者等。补偿标准以水资源资产负债核算为基础，并辅之以多区域投入产出模型进行界定。补偿模式为以政府补偿为主导，以市场补偿为补充，两者相互配合，相互补充。

四是黄河流域九省区水资源资产规模整体较大，且在核算期内表现为上升态势；水资源负债相对较小，在核算期内呈下降特征。从构成情况来看，水域资产是水资源资产的重要组成部分，水环境损害和水生态破坏是产生负债的主要原因。从空间分布来看，省区间水资源资产差异显著，整体表现为上游最大、中游次之、下游最小；而水资源负债表现为上游和下游地区较高，中游地区较低。

五是黄河流域九省区存在明显的水资源占用和水环境污染转移现象，依据贸易隐含水资源负债转移结果确定横向生态补偿，并以此为基础对纵向生态补偿进行调整。横向生态补偿中，山东、河南等地为支付主体；青海、甘肃、宁夏等地为受偿客体。纵向生态补偿主要包含损害赔偿和保护补偿两部分，核算期内损害赔偿显著减少，保护补偿则呈增加态势。从补偿资金分配情况来看，“十二五”时期，中央政府分摊资金所占比重较大；“十三五”时期，地方政府补偿资金份额有所增加，补偿主体地位逐渐凸显。

本研究以水资源、水环境、水生态“三水”统筹保护与治理为目标，以“共同抓好大保护，协同推进大治理”为理念，基于水资源资产负债核算对跨区域水资源生态补偿机制进行研究，有助于丰富水资源生态补偿内涵，完善补偿理论与方法体系，全面解决区域水资源问题，进而促进水资源与经济社会协调发展。

As a kind of basic material and strategic economic resources, water resources have three functions of resource, environment and ecology, which play an important role in promoting economic and social development and maintaining ecological balance. With the rapid development of economy and society and the continuous advancement of industrialization, problems such as excessive consumption of water resources, damage to water environment and deterioration of water ecology have become increasingly serious. The report of the 20th National Congress of the Communist Party of China pointed out that we should deepen the prevention and control of environmental pollution, coordinate the governance of water resources, water environment, and water ecology, and promote the ecological protection and governance of important rivers, lakes, and reservoirs. Ecological compensation for water resources can internalize the external cost by restraining the damage behavior or encouraging the protection behavior through economic means, which can effectively solve the contradiction of coordinated development between water resources and regional economy and promote the healthy and sustainable utilization of water resources. Under the background of coordinated regional development strategy and coordinated promotion of grand governance, the cross-regional ecological compensation for water resources, which aims to systematically solve the problems of water resources, water environment and water ecology, is increasingly important. As an important part of  the research on cross-regional ecological compensation mechanism of water resources, the ecological compensation standard for water resources directly determines the compensation strength and whether the compensation can be implemented smoothly. The accounting of water resources assets and liabilities is an important basis for the paid use of water resources and the formulation of water ecological compensation standards, which can provide a new idea for the research of the cross-regional ecological compensation for water resources. In addition, at present, the nine provinces and regions in the Yellow River basin have serious problems such as water resources shortage, water environment pollution, river channel cut-off and wetland degradation, etc. Based on this, taking nine provinces and regions in the Yellow River basin as the research area, it is of great theoretical significance and application value to explore the cross-regional ecological compensation mechanism of water resources based on the accounting of water resources assets and liabilities.

First of all, this thesis reviews domestic and foreign literature from three aspects: connotation and theoretical basis of ecological compensation for water resources, water resources assets and liabilities accounting, and ecological compensation mechanism of water resources, then fully grasps the existing research progress and future expansion, and further determines the research ideas of this thesis. Secondly, the basic connotations of the water resources assets and liabilities accounting and the cross-regional ecological compensation for water resources are defined, and the theoretical bases of both are discussed, so as to provide scientific basis for the compilation of water resources balance sheet and the research on cross-regional ecological compensation mechanism of water resources. On this basis, the scientificity, rationality and feasibility of carrying out cross-regional ecological compensation for water resources based on water resources assets and liabilities accounting are elaborated. Thirdly, the basic elements, accounting methods and table structure of the balance sheet of water resources are clarified, and then the balance sheet of water resources is compiled to provide quantitative basis for cross-regional ecological compensation of water resources. Based on this, a cross-regional ecological compensation mechanism of water resources based on the perspective of water resources assets and liabilities accounting is constructed, and the objectives and principles, subjects and objects of compensation, compensation standard and compensation mode of cross-regional ecological compensation for water resources are systematically discussed. Finally, the empirical study is carried out in nine provinces and regions of the Yellow River basin where the geographical location is important but the ecological environmental problems of water resources are prominent and the ecological compensation is relatively weak, and the application analysis of cross-regional ecological compensation for water resources is carried out. Meanwhile, in order to investigate the dynamic change characteristics of ecological compensation for water resources, this thesis takes the planning period as the cycle to study the water resources assets and liabilities and ecological compensation of nine provinces and regions in the Yellow River basin during the 12th Five-Year Plan period and the 13th Five-Year Plan period. Specific conclusions are as follows:

Firstly, cross-regional ecological compensation for water resources has three basic features: considering both damage compensation and protection compensation, highlighting the overall protection and management of water resources, water environment and water ecology, and promoting the ecological compensation for water resources in the whole region. The theory of water resources assets and liabilities accounting, which is based on the DPSIR chain theory and the system of the environmental economic accounting, provides an important basis for the balance relationship, confirmation basis, accounting methods and table structure of water resources balance sheet. The cross-regional ecological compensation mechanism of water resources, which is built with the sustainable development theory, the ecosystem theory, the equity and efficiency theory as the core, is the key to solve the main problems such as why, how and how much to compensate for cross-regional ecological compensation of water resources.

Secondly, water resources assets include water quantity assets and water area assets, which are accounted by fuzzy mathematics comprehensive evaluation method of water resources value and equivalent factor method respectively. Water resources liabilities include three parts: water resources over-consumption, water environmental damage and water ecological destruction. The water resources over-consumption liability is determined according to the difference between the controlling target value of total water consumption and the actual usage of water resources. The water environmental damage liability is accounted by using virtual governance cost method, which mainly includes agricultural non-point source accounting, industrial non-point source accounting and living non-point source accounting. The water ecological damage liability is calculated based on the variation of water ecosystem service value.

Thirdly, the main objective of cross-regional ecological compensation for water resources is to systematically solve the problems of water resources, water environment and water ecology in the whole region. The principles of compensation include "fairness and efficiency combined", "the damagers pay and the protectors receive compensation", "coordination of economic and ecological benefits", and "shared responsibility, shared benefits and co-governance". The main subjects and objects of compensation are governments at all levels, water resources over-users, water environmental damagers, water ecological protectors and so on. The compensation standard is defined based on the water resources assets and liabilities accounting, and supplemented by the multi-regional input-output model. The compensation mode is dominated by government compensation and supplemented by market compensation. The two cooperate and complement each other to jointly promote the effective implementation of cross-regional ecological compensation for water resources.

Fourthly, the scale of water resources assets in the nine provinces and regions of the Yellow River basin is relatively large, and shows an upward trend in the accounting period. Water resources liabilities are relatively small and show a declining feature during the accounting period. In terms of composition, water area assets are an important part of water resources assets, and water environmental damage and water ecological damage are the main causes of water resources liabilities. In terms of spatial distribution, there are significant differences among provinces and regions in water resources assets, with the largest in the upper reaches, the second in the middle reaches, and the smallest in the lower reaches. The water resources liabilities are higher in the upstream and downstream regions and lower in the middle reaches.

Finally, there are obvious transfer phenomena of water resources occupation and water environmental pollution in the nine provinces and regions of the Yellow River basin. The horizontal ecological compensation is determined according to the transfer results of water resources liabilities implied by trade, and the vertical ecological compensation is adjusted on this basis. In horizontal ecological compensation, Shandong, Henan and other regions are the subjects of payment; Qinghai, Gansu, Ningxia and other regions are the objects of compensation. Vertical ecological compensation mainly includes damage compensation and protection compensation. During the accounting period, damage compensation decreases significantly, while protection compensation shows an increasing trend. In terms of the allocation of compensation funds, during the 12th Five-Year Plan period, the central government's allocation of funds accounts for a large proportion. During the 13th Five-Year Plan period, the share of local government compensation funds increases, and the main compensation position of local government is gradually prominent.

This study aims at the "three water" overall protection and management of water resources, water environment and water ecology, and adopts the concept of "jointly grasping great protection and synergistically promoting great governance". The cross-regional ecological compensation mechanism of water resources is studied based on the water resources assets and liabilities accounting, which helps to enrich the connotation of ecological compensation for water resources, improve the theory and method system of compensation, comprehensively solve the regional water resources problems, and promote the coordinated development of water resources and economy and society.