中国水利

水预算管理是将财政预算理念引入水资源配置领域的制度创新，通过总量核定、额度分配、动态调整与全程监管，落实用水总量和强度双控目标。针对我国水资源管理精细化不足、市场机制协同不够等突出问题，宁夏作为全国首个水预算管理省域试点，依托前期用水权改革和“四水四定”（以水定城、以水定地、以水定人、以水定产）实践，系统构建了覆盖全域的管理框架。本文从组织领导、政策制度、预算流程、工作推进、改革协同、基础支撑六个方面解析其运行机制。研究发现，水预算管理的有效实施依赖于三个相互支撑的环节：一是通过地方性法规确立制度合法性，形成“1+N+X”全流程标准体系；二是建立编制、审核、下达、执行、调整、决算的闭环管理流程，实现宏观总量向微观额度的逐级传导；三是依托监测计量网络与智慧化平台，为预算编制、执行监督和动态调整提供数据基础和决策支撑。实践表明，该制度有效激活了用水权年内交易，形成了黄河水丰枯波动的制度性应对方案，在保障经济增长的同时实现用水总量零增长。基于宁夏经验，提炼出基础性、拓展性两方面可推广做法，为干旱缺水地区推行水预算管理提供系统参考。

Water budget management is an institutional innovation that introduces fiscal budgeting concepts into the domain of water resources allocation. By means of total volume verification, quota allocation, dynamic adjustment, and whole-process supervision, it implements the dual control targets of total water use and water use intensity. In response to prominent issues in China's water resources management, such as insufficient refinement and lack of market mechanism synergy, Ningxia, as the first provincial-level pilot for water budget management in the country, has systematically constructed a management framework covering the entire region, building on prior water rights reform and the practice of “defining city, land, population and production by water”. This paper analyzed the operational mechanism from six aspects: organizational leadership, policy and institutional framework, budgeting process, implementation promotion, reform coordination, and foundational support. The paper finds that the effective implementation of water budget management relies on three mutually reinforcing components: first, establishing institutional legitimacy through local regulations, forming a “1 + N + X” whole-process standard system; second, establishing a closed-loop management process encompassing preparation, review, issuance, execution, adjustment, and final accounting, enabling the stepwise transmission from macro total volume to micro quota; third, relying on monitoring and metering networks and smart platforms to provide data foundations and decision support for budget preparation, implementation supervision, and dynamic adjustment. Practice shows that this system has significantly activated intra-year water rights trading, created an institutional response plan for the fluctuations of the Yellow River water due to wet and dry periods, and achieved zero growth in total water use while ensuring economic growth. Based on Ningxia's experience, replicable practices in both foundational and extended dimensions are distilled, providing a systematic reference for implementing water budget management in arid and water-scarce regions.