编制自然资源资产负债表是生态文明制度体系的重要组成, 水资源资产负债表是自然资源资产负债表的重要内容。通过核算水资源资产账户, 全面客观地反映区域内水资源的增减变动及其影响因素, 有利于摸清区域水资源的家底, 为优化区域水资源管理、提高水资源利用效率提供决策依据。目前针对区域层面的水资源存量及变动表的编制方法尚不完善。基于《自然资源资产负债表试编制度(编制指南)》, 以宁波市北仑区为对象, 利用卫星遥感技术和地理信息技术, 通过文献调研、实地踏勘和专家咨询等研究方法, 本文对全区2013—2016年水资源存量及变动表进行编制, 分析了水资源流入、流出、存量等15项指标。通过构建区域水平衡模型, 论文从水资源供给、水资源使用和废水的产生与处理排放三个角度分析了全区2013—2016年水资源开发利用现状和水资源产出率变化, 并进行了地区间比较, 基本阐明了一定时段内区域水资源存量的家底及其变动情况。研究发现, 区外自来水厂供水和地表水调水是北仑区重要供水来源, 供水量从2013年的15 324.8万m³上升到2016年的18 361.5万m³, 增加19.8%; 全区用水总量从2013年的28 965.0万m³上升到2016年的29 303.0万m³, 增加1.2%, 其中以第三产业用水增幅最大, 2016年比2013年增加36.4%; 单位地区生产总值用水量和单位工业增加值用水量分别从2013年的41 m³/万元、38 m³/万元下降到2016年的33 m³/万元、35 m³/万元。全区废水产生和排放总量分别从2013年的12 872.4 m³/万元、10 024.8万m³上升到16 893.0 m³/万元、13 694.6万m³, 分别增加31.2%和36.6%。在案例研究的基础上, 论文对水资源存量及变动表编制过程中存在的精细化数据统计、监测基础工作薄弱、编制方法完善、指针科目间逻辑关系优化等问题进行了分析, 并提出了相应的建议。

Natural capital accounting (NCA) plays an important role in the establishment of the institutional system of ecological civilization. Water resource accounting is a key component of NCA, which will lay a solid foundation for sound water management and water efficiency improvement by comprehensively accounting the variation of water withdraw-consumption and identifying key factors to affect the flow and stocks of water metabolism in a local area. At present, the tailored method for water resource accounting at regional scale is still at an early stage. This study, based on the Guideline of natural capital accounting (on trial), aims to uncover the variation of water flows and stocks of the Beilun District, Ningbo City from 2013 to 2016, by employing methods including remote sensing, geographic information system, literature review, on-site investigation, and expertise consulting. It analyzes 15 indicators, including water inflow, outflow, and stocks, etc. A regional water balance model is proposed to quantitatively uncover the characteristics of water consumption and water efficiency in the Beilun District from three aspects, water withdraw, water use, and wastewater discharge respectively. The water efficiencies, in the name of freshwater consumption per unit of GDP and per unit of industrial added value (IAV) respectively,are benchmarked with other areas. The key findings are as follows. The Beilun District has been mainly outsourcing water supply from water plants and ground water outside,and water supply increased from 153. 248 million m³ in 2013 to 183. 615 million m³ in 2016, with an increase rate of 19. 8%. The total water consumption almost kept stable, which was 289. 650 million m³ in 2013 and 293. 030 million m³ in 2016, but the tertiary industry accounted for the most rapid increase of water use with an increase rate of 36. 4%. The freshwater consumption per unit of GDP and per unit of IAV decreased from 4 100 and 3 800 m³/million RMB in 2013 to 3 300 and 3 500 m³/million RMB in 2016, respectively. Wastewater generation and discharge increased from 128. 724 million m³ and 100. 248 million m³ in 2013 to 168. 930 million m³ and 136. 946 million m³ in 2016, with an increase rate of 31. 2% and 36. 6%, respectively. At last, this paper put forward following recommendations on improving the method of regional water resource accounting, such as clarifying the system boundary and definition of some indicators in the water resource balance sheet, reinforcing water use monitoring and high-resolution data collection, and making the logic relationship among some metrics more reasonably.