應用水會計架構初探農業水資源狀態－以桃園地區為例

PRELIMINARY STUDY OF THE AGRICULTURAL WATER RESOURCES STATE WITH WATER ACCOUNTING FRAMEWORK- CASE STUDY IN TAOYUAN REGION

10.6652/JoCICHE.202105_33(3).0002

林皓華(Lin Hao-Hua)；黃群展(Huang Qun-Zhan)；邱瑞彬(Chiou Ruei-Bin)；許少瑜(Shao-Yiu Hsu)

水資源 ； 水會計 ； 農業水分生產力 ； water resource ； water accounting ； agricultural water productivity

中國土木水利工程學刊

33卷3期（2021 / 05 / 01）

185 - 196

繁體中文

長期以來，台灣有著相當完整且持續進行的水資源與農業產量調查，然而尚未採用系統性架構連結與分析水資源使用與對應之農業應用狀況。水會計（Water Accounting）系統始於澳洲，水會計仿效會計學觀念利用不同報表呈現水資源相關資訊與對應的服務，並以各種分率量化其狀態與趨勢；且產製的報表可成為不同利益關係的共同資訊。水會計受到國際農業水資源管理組織重視。然而，目前台灣僅有極少數的研究與應用採用水會計相關技術。因此本文將簡介水會計發展並展示兩種資料產製水會計表的方式：（1）利用SWAT（Soil & Water Assessment Tool）模式建立石門水庫水資源表；（2）以86年至108年間政府公開統計資料計算農業水資源服務。以全台農業服務表中，總體農業土地及水分生產力趨勢來看，近年來糙米及稻穀的水分及土地生產力都有逐漸上升的趨勢。而雜作的土地生產力增加，但水分生產力則有下降趨勢。而漁業的水分及土地生產力有成長但趨勢緩慢。另一方面，畜牧的水分生產力於民國98年後逐年成長。從區域性的桃園農業服務總體趨勢來看，糙米及雜作的水分生產力及土地生產力皆由民國85年開始下降至維持穩定，而從民國104年後開始增加。漁業的水分及土地生產力於民國105年以前為下降趨勢，而土地生產力則在106年後增加。畜牧的水分生產力逐年增加，土地生產力逐年減少。本文藉由水會計架構，呈現全台與區域性水資源項目及農業水分生產力的時空變化，而這些變化的驅動因子涵蓋氣候水文、社會變遷、以及農業與水資源政策，尚需更進一步的跨領域分析及探討。

In Taiwan, water resource and agricultural production data have been collected for decades. Nevertheless, a systematic framework that integrates the state of the water resource and related water productivity is still missing. The framework of ＂Water Accounting＂, which was initially developed in Australia, imitates the classical concept of accounting. Water accounting uses variety sheets and fractions of resources and productions to demonstrate the dynamic balances and services of the water resource. The produced sheets provide common information for stakeholders to discuss certain water resource issues. Water accounting framework has been, promoted by international instructions, but only a few studies applied the water accounting relative concepts to study the water resource issues in Taiwan. In this study, we briefly introduced the water accounting development history and demonstrated two approaches to constructing water accounting sheets. We constructed 1) a water resource sheet of the catchment of Shimen Reservoir via SAWT model with public data and 2) a sheet of water resource service for the agriculture in Taoyuan Area based on the opened statistical data released from government. According to the table of agricultural productivity and water productivity, we found four trends based on the overall trend of agriculture of Taiwan. First, water productivity and land productivity of brown rice and paddy gradually increased in recent years. Secondly, the water productivity of mixed cropping decreased, while its land productivity increased. Third, water productivity and land productivity of the fishing increased slowly. Fourth, the water productivity of the stock farming increased after 2009. According to the overall trend of agriculture productivity in Taoyuan, the water productivity and land productivity of brown rice and mixed cropping decreased to a stable state from 1996 but increased after 2015. The water productivity and land productivity of the fishing presented a decreased trend before 2016. On the other hand, the land productivity of fishing increased after 2017. The water productivity of the stock farming increased year by year, but the stock farming's land productivity decreased. Based on the water accounting framework, we presented the changes in water resource items and the agricultural water productivity during a specific period. These changes' driving forces involve hydrology, social change, and water resource policies and should be further analyzed and discussed.

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