Study on Water Assets Accounting under the Concept of Sustainable Development
- DOI
- 10.2991/iceesd-17.2017.91How to use a DOI?
- Keywords
- Water assets; water flow assets; water assets accounting; sustainable development
- Abstract
The economic accounting of natural resources assets, especially for water resources assets, is still in the exploratory stage in China. The contents and scope of water assets accounting need to be further improved. In order to explore the coordination between social and economic development and population, resources and environment, combined with the definition and attributes of assets in economics, accounting, statistics and management, this paper is based on the research about accounting of natural resources assets in recent years. The classification of water assets and its main accounting scope were put forward, and the intrinsic relationship between the concept of sustainable development and water accounting was systematically analyzed. The clear content of water assets is conducive to consolidating the construction of water assets accounting system, which can provide the theoretical basis for the decision makers to implement the sustainable development strategy, and to realize the rational allocation of water resources. It plays a catalytic role for the sustainable development of water resources and the protection of water ecological environment.
- Copyright
- © 2017, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Pingping Sun AU - Hong Gan AU - Ling Jia AU - Changhai Qin AU - Shuqian Wang PY - 2017/04 DA - 2017/04 TI - Study on Water Assets Accounting under the Concept of Sustainable Development BT - Proceedings of the 2017 6th International Conference on Energy, Environment and Sustainable Development (ICEESD 2017) PB - Atlantis Press SP - 478 EP - 486 SN - 2352-5401 UR - https://doi.org/10.2991/iceesd-17.2017.91 DO - 10.2991/iceesd-17.2017.91 ID - Sun2017/04 ER -