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In this paper, to clarify the importance of regional water resources in supporting the overall coordination and sustainable development of economy, society and ecology of the whole basin or region, based on the carrying capacity of water resources, the economic targets of water resources based on the principle of economic efficiency and the ecological goals based on the principle of sustainability were analyzed; combining with the principles of regional water security and fairness, the social goals, environmental objectives and water balance constraints of regional water resources utilization were studied; an accounting model for maximizing the economic benefits of regional water resources and minimizing regional water shortage was constructed to guide the adjustment of regional economic structure and optimizing the layout of regional economic and social development.