| The problem of global warming has been concerned by governments of various countries and scientists. To mitigate climate change and to control and reduce the emissions that cause of global warming, United Nations Framework Convention on Climate Change and Kyoto Protocol were signed in the United Nations Conference on Environment and Development, and have become formally effective. The Clean Development Mechanism( CDM) in the framework of Kyoto Protocol can help the developed countries realize the goal to control and reduce the emissions that cause of global warming, and the developing countries to bring about the sustainable development. Bonn Political Agreement takes afforestation and reforestation carbon sink project as a qualified CDM project in the first undertaking period. As a large country of emissions that cause of global warming, China suffers from great pressure of reducing emissions. Meanwhile the negative effects of climate change on China's ecological environment and social economy are significant. Therefore, it is of great significance to develop low-carbon economy, participate in carbon sink projects and carry out concerned studies.In this paper, natural resource and environmental economics, microeconomics, new institutional economics and sustainable development theory are applied as the basis to systematically explore the carbon sink of tangerine plantation, by on-the-spot investigation of Tianma Tangerine Plantation of Yongchun County and with the method of potassium dichromate heating to measure the organic carbon in fruit trees and soil and set up a biomass model, service function of ecological system, ecological compensation and its role in building an ecological province in Fujian.The results of study are as follows.(1)Regression models of biomass, tree height and base diameter of tangerine plantation were built and the result proved that these two models had remarkable correlation. In the ecosystem of tangerine plantation in Fujian, the total carbon density was 222.796t·hm-2,of which the carbon densities in soil and plants were 200.214 t·hm-2 and 22.582 t·hm-2, respectively.(2)From 1978 to 2008, the carbon sink of tangerine plantation ecosystem in Fujian Province tended to rapidly increase,followed by wandering at high level, and finally develop constantly, and it accounted for a large percentage of the carbon storage in the ecosystem of forests of the whole province. From 1990 to 2008, the carbon storage in tangerine plantation ecosystem in Fujian Province was mainly in Sanming, Nanping and Zhangzhou, and the carbon storage of tangerine plantation ecosystem in the key cities of the whole province appeared different dynamics.(3) Afforestation cost, cost effect and expected effect are applied to conduct economic evaluation on carbon sink in the ecosystem of tangerine plantation in Fujian Province. The carbon storage and carbon sink in different years appear the same dynamics. In 2008, the carbon sink value was between 10572008900 yuan and 21055223100 yuan in RMB.(4)Kos theorem and the theories of economics concerned CDM were applied to analyze the advantages and disadvantages for Fujian to undertake CDM-AR( tangerine plantation ) project. Taking 4 indices such as growth rate of trees, biological diversity, afforestation cost and per capita annual income and their empirical analysis as the basis, the comprehensive evaluation scores for Fujian to undertake CDM-AR ( tangerine plantation ) project was calculated to be 52, reaching the third level, and it was proved that tangerine plantations in Fujian had certain potential to undertake CDM-AR project. From 1992 to 2008, the accumulated potential carbon sink values in the ecosystem of new established tangerine plantations in Fujian Province were between 5807750000 yuan and 11566710000 yuan in RMB, 8687230000 in average. The countermeasures to undertake CDM-AR( tangerine plantation ) project have been proposed.(5)Referring to Costanza's calculation mode on ecological service value, 14 sorts of ecological service values in the ecosystem of tangerine plantation ihnFujian in 2008 were calculated to be 24417.11×104$,of which ecological effect, economic effect and social effect values accounted for 50.18%, 44.98% and 4.85%, respectively. Ecological value was 1.12 times as much as economic value and 10.35 times as much as social value. In different time, ecological service value appeared the characteristics of firstly rapid increasing, followed by slight wandering, and finally tending to be stable. In spatial distribution , it appeared to be higher in the northwest Fujian than that in the southeast Fujian.(6)Externality theory, public goods theory, ecological capital theory, financial transfer payment theory and sustainable theory are applied to systematically propose the countermeasures for ecological compensation of tangerine plantation in Fujian. Four methods of compensation including CDM carbon sink, basin ecological compensation and inter-regional compensation are designed. According to Fujian provincial conditions, it is proposed to gradually compensate ecological effect in the ecosystem service value of Fujian tangerine plantations. The first compensation standard was 481.15 yuan·hm-2·a-1,taking that of 2008 as the base, increasing by 10% year by year from then on , reaching the full compensation in 26 years. The total sum of the first compensation was 83738700 yuan in RMB, only accounting for 0.008% and 0.10% of provincial GDP and local financial income of that year, which has proved that Fujian is able to pay the compensation.(7)The drive of building an ecological province in Fujian has been evaluated according to 22 indices in terms of economic development, ecological construction plus environment protection, social progress. The result shows that the drive of building an ecological province in Fujian goes well, and the excellent rate of 22 indices is 68.18%. The role of tangerine plantation carbon sink in building an ecological province is analyzed in the regards of economic development, ecological industry, ecological environment and ecological civilization.
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