【摘 要】
：
我国水核算难以满足水资源计划和管理的需要,近年来有文献提出借鉴澳大利亚的经验,建立通用目的水核算制度.本文研究发现,通用目的水核算具有诸多优点,能提高水资源管理和治
【机 构】
：
北京物资学院;首都经济贸易大学;澳门科技大学
论文部分内容阅读
我国水核算难以满足水资源计划和管理的需要,近年来有文献提出借鉴澳大利亚的经验,建立通用目的水核算制度.本文研究发现,通用目的水核算具有诸多优点,能提高水资源管理和治理的效率,值得借鉴.但由于我国现行的单一水权制度和按行政指令供水的方式难以充分发挥通用目的水核算的优越性,因此现在还不能照搬,必须改革水权制度,大力发展水权交易,实行权责发生制核算,之后建立通用目的水核算,才能充分发挥它的优势.为了对比通用目的水核算报表与我国现行的水核算报表的区别,本文在北京密云水库进行了试点研究.
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