Water budget management scheme design from the “financial-water resources” commonality perspective

Water budget management represents a significant institutional innovation in the field of integrated water resources management. Given the current lack of clear and unified understanding of the conceptual connotation of water budget management, this paper, from the perspective of financial budget management in accounting, studies the processes, techniques, and tools of financial budget management, identifies the commonalities and differences between financial budget management and water budget management, explores the feasibility and specific pathways for migrating the principles and methods of financial budget management to water budget management, thereby providing a theoretical basis for water budget management. It is recommended to construct a water budget management framework based on the mature structure and methods of financial budget management, incorporating the specificities of water resources management. This framework follows a “top-level coordination and secondary-level implementation” approach, explores the water budget management process, and improves its implementation plans.