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Value accounting of water in the Yellow River Basin is a key issue in managing local water resources in an efficient, equitable, and sustainable way. In view of the dubious current theories of water resource value, the value transfer of water resources, based on energy flow, is discussed from the perspective of eco-economics. An emergy analysis method is introduced to quantify both the sediment transportation value and social value, and a quantitative system of eco-economic value indicators is constructed. The water resource values of 66 cities in the Basin were calculated, and the GIS atlas was used to describe their spatial distribution. Eight typical cities were selected for the key analysis. The results show that: (1) Among the sub-items, the social value of water per unit is the largest, reaching 30.67 Chinese Yuan/m³, and the difference between the maximum and minimum is only 0.04%, which reflects the social equity of water resources. (2) The eco-environmental value inside the river is generally higher than that of industry, and it is verified that industrial water should not intrude the eco-environmental water in the river. (3) The unit agricultural value of water is the lowest among the sub-items, and the construction of water-saving agriculture should be carried out.

Value Stream Analysis and Emergy Evaluation of the Water Resource Eco-Economic System in the Yellow River Basin