Water Resources Asset Accounting in the Yangtze River Economic Belt Based on the Perspective of Water Resources–Ecological–Economic Circular Coupling

As a key element in maintaining ecological balance and ensuring human survival and development, the accounting of water resource assets is a fundamental prerequisite for the preparation of natural resource balance sheets. To achieve regional water resource balance and promote high-quality, coordinated socio-economic development, this study is grounded in the cyclical evolution of water resource assets and the concept of water–ecology–economy coupling. A classification method, which integrates physical water resources and virtual water resources, is proposed to define the accounting boundaries of water resource assets. Additionally, a multi-dimensional accounting model is developed that integrates the flows of physical and virtual water, allowing for a systematic assessment of the stock and flow characteristics of water resource assets within an area of 2.0523 million square kilometers across 11 provinces and municipalities in the Yangtze River Economic Belt. It is concluded that the top six water resource assets in the Yangtze River Economic Belt are concentrated in the middle and lower reaches of the river, and the proportion of virtual water in the southwestern provinces is less than 26%, among other significant regional differences in water resource assets. The findings aim to clarify the value transformation pathways of composite water resources, enhance the methodological system of water resource accounting, and provide a scientific basis for informed decision-making regarding optimal water resource allocation within the basin.