Author(s)

Zhao Zhiyuan

Corresponding Author

Zhao Zhiyuan

ABSTRACT

Due to the increasing concern on the trade-off between economic development and environmental protection, this paper focuses on the accounting of the ecological environment net assets. The objective of this paper is water resources accounting based on a case study of Bozhou in Anhui province. By adopting the market value method and the alternative engineering method, all the value amounts are summarized to form the ecological balance sheet of water resources. Then the assets, liabilities and net assets are developed based on the data of Bozhou.

KEYWORDS

Water resource, balance sheet, accounting