关键词: 水资源资产负债表, 三条红线, 水资源负债

Abstract: In light of the increasingly serious ecological problems, the preparation of water resources balance sheet has been an important content of central government’s requirement for preparing nature resources balance sheet in multiple pilots. Combined with the research background and practice at home and abroad, “The Three Red Lines” is introduced as the control indicators of liabilities of water resources, the accounting elements such as water resources assets, water resources liabilities and water resources rights and interests are discussed. Taking Chengdu, Sichuan as an example, the water resources balance sheet for Chengdu’ economic entity in 2014-2016 is established. The results show that the total amount of water use in Chengdu is in an increasing trend in 2014-2016, the stock of water resources at the end of these years are 2734 million m3, -185 million m3, -171 million m3, respectively. And there are liabilities in 2015 and 2016 which are mainly caused by the excessive use of surface water, but the groundwater extraction is basically within the red line scope. At last, key issues and difficulties in the preparation are summarized to help the preparation of water resources balance sheet in China.

Key words: water resources balance sheet, Three Red Lines, water resources liabilities