Tracking and assessing water behaviors in the management of irrigation districts’ water rights trading through water accounting

As water rights trading management (WRTM) emerges as a primary approach to managing water resources, most management procedures fail to adequately illustrate the migration and transformation characteristics of water resources, and the water rights trading behaviors in nature-society coupling systems, to support the current management style. Therefore, this paper attempts to incorporate water accounting theory into WRTM in irrigation districts and form a property rights analysis and evaluation system for water behavior to support the macro-measurement and regulation of water resources. The primary contents include the tracking processes design of water rights and tangible water resources, and the assessment methods of relevant characteristics in the management of water behaviors. Specifically, the connection under the natural-social water cycle between the establishment of water accounting in irrigation districts, the allocation and trading process of water rights, and the calculation and conversion relationship of water resources are clarified. Additionally, based on the design of water rights status parameters, the risk assessment model tailored to WRTM in irrigation districts, as well as the structure classification and analysis method of water behaviors from the accounting perspective, are proposed to assess the management efficacy. Finally, a case study applied in the Penglou multi-source irrigation district suggests that water accounting can better fulfill the needs of WRTM in irrigation districts, as well as provide theoretical support and a scientific foundation for future adjustments to water resource management and agricultural structure in irrigation districts.