Abstract: Irrigation water price accounting can provide a scientific basis for irrigation water pricing and government subsidies,and is of great significance to ensuring national food security,promoting the healthy operation of irrigation areas and improving agricultural water use efficiency. Taking Baojixia Irrigation District in Shaanxi Province as the research area,with agricultural water volume of water rights as the control,starting from the cost-benefit theory,based on the fixed operating cost and variable operating cost of the irrigation area,this paper constructs a two-part irrigation water price accounting model with basic water price and metered water price. According to the water volume of water rights,planting structure and irrigation quota in the irrigation area,the stepped water consumption nodes are determined,and with the goal of saving water,a three-level stepped water price billing model is established with water-saving water price,conventional water price and excess water price. The results show that the basic water consumption,saving-water consumption and conventional water consumption nodes of Baojixia Irrigation Area are 686,1 841 and 2 419 m~3/hm~2respectively,and the basic water price,water-saving water price,conventional water price and excess water price are 409.99 yuan/hm2,0.405 yuan/m3,0.598 yuan/m3and 0.986 yuan/m~3respectively. The research can provide a reference for the formulation of scientific and reasonable agricultural water prices in large-scale irrigation areas in Shaanxi Province.