Tang, Y.; Wang, Y.; Yang, Q.; Hwang, E., and He, Q., 2020. Theory and practice of water resources balance sheet compilation in the Yangtze River Basin. In: Hu, C. and Cai, M. (eds.), Geo-informatics and Oceanography. Journal of Coastal Research, Special Issue No. 105, pp. 71–75. Coconut Creek (Florida), ISSN 0749-0208.

Drawing on the preparation method for a natural resources balance sheet, combined with the characteristics of water resources, this paper calculates the physical quantity and value of water resources. Considering the influence of natural factors such as water quantity and water quality and social factors such as human factors and policies, the monetization and marketization of the use of water resources will help in the establishment of a water rights system and the promotion of a paid-use system. This paper focuses on the analysis of the preparation method and preparation procedure of a water resources balance sheet and adopts the case analysis method. Taking the Yangtze River Basin as the research object, it fully demonstrates the preparation process for a water resources balance sheet.