This paper introduces a novel procedure for the compilation of highly disaggregated water accounts by using Finland as a case example. The procedure is based on combining the use of existing standard economic statistics and other registers and databases with a dataset on water supply and use collected in the present study. As an outcome, water supply and use accounts are presented for 195 industries in the Finnish economy in 2010. The water accounts presented are based primarily on actual water supply and use rates and distinguish between various raw water sources and uses: groundwater, fresh surface, brackish water self-abstracted for own use, and mains-water supply and use. Separate accounts for cooling water are presented. The paper covers flow accounts from the environment to the economy and within the economy excluding all return flows. Data coverage issues and potential sources of error are reported in detail and discussed together with the applicability of the procedure in other countries. Implications for the System of Economic-Environmental Accounting for Water (SEEA-Water) framework are assessed.

本文以芬兰为例，介绍了一种用于编制高度分类的水账户的新颖程序。该程序基于将现有标准经济统计数据和其他登记册与数据库的使用与本研究中收集的供水和用水数据集相结合的基础上。结果，2010年为芬兰经济中的195个行业提供了水的供应和使用帐户。所提供的水帐户主要基于实际的水供应和使用率，并区分了各种原水的来源和用途：地下水，淡水，自用自用淡水，以及自来水的供应和使用。提供了冷却水的单独帐户。本文涵盖了从环境到经济体以及整个经济体内的流量账户，不包括所有回流。详细报告了数据覆盖问题和潜在的错误来源，并与该程序在其他国家/地区的适用性一起进行了讨论。评估了对水经济环境核算系统（SEEA-Water）框架的影响。