| As a significant portion of natural resources,farmland could not be replaced in maintaining national food security and protecting the natural ecological environment.China's government traditionally places great importance on the management and protection of cultivated land resources.However,the protection of cultivated land resources requires not only strong administrative measures,but also the decisive role of the market in the allocation of resources.As the fundamental task to promote the remunerative use of natural resource assets,how to determine its value accounting objectives,connotations and methods will have a significant impact on the current management and protection of cultivated land resource assets.In this context,this paper establishes the theoretical framework and index system of cultivated land resource asset value accounting on account of actions,features and concept of cultivated land resource assets value.This paper carries out accounting consist of economic value and ecological value of cultivated land resource asset on grid scale,analyzes the temporal and spatial variation characteristics of cultivated land resource asset value in Jiangxi Province,and explores the application mode and realization path of value accounting results in cultivated land resource balance sheet and ecological compensation system in Jiangxi Province,because the cultivated land resource is good,but the contradiction of cultivated land protection is prominent.The result is important for conscientiously implementing the basic state policy of“cherishing,rationally using land and effectively protecting cultivated land”;protecting cultivated land resources and ensure national food security;serving the audit work of leading cadres'natural resources assets leaving office;realizing the"Trinity"protection of the quantity,quality and ecology of regional cultivated land;effectively protecting the vital interests of farmers,and ensuring the sustainability,rapid and healthy development of the the national economy.Based on a systematic review of domestic and international research on the accounting methods and spatial and temporal variation of cultivated land resource asset values,this thesis clearly defines the connotation and composition of cultivated land resource asset value,and establishes a theoretical framework and indicator system for the study of cultivated land resource asset value accounting and its spatial and temporal variation patterns.Firstly,with the help of GIS and R software,the grid acquisition,processing and calculation of cultivated land value accounting index data are realized,and the random forest model is used to gridded digital soil mapping of the main soil attributes of arable land in Jiangxi Province.Secondly,from the perspective of the characteristics and natural quality background conditions of arable land,we improved the yield reduction model by combining the soil potential valuation method,and established the"quality-productivity-value"pathway for the economic valuation of arable land assets.Thirdly,based on the ecological regulating and support services functions in the internationally accepted Millennium Ecosystem Assessment Classification,the ecological regulating functions of cropland resource assets in terms of soil conservation,water conservation and carbon sequestration and oxygen release were calculated,and suitable methods were adopted for valuation to calculate the ecological value of cropland resource assets.Then,Based on the results of the 1980 and 2010 arable land assets accounting in Jiangxi Province,the natural breakpoint method and the spatial autocorrelation analysis model were used to investigate the spatial variation of the value of arable land assets in the province at the grid scale.Finally,this paper constructs the balance sheet reporting system of cultivated land resources,including general table,physical scale,value scale and quality table,as well as the provincial horizontal cultivated land ecological compensation mechanism based on the results of value accounting.The main conclusions of this thesis are as follows:(1)The spatial distribution characteristics of cultivated land production capacity in Jiangxi Province are largely the same as those of the integrated cultivated land quality index and climate production potential.This research uses the Miami model to predict the climatic production potential of Jiangxi Province,and makes corrections based on the cropland quality index to derive the cropland production capacity.The results indicate that the arable land productivity in Jiangxi Province ranged from 5.92 to 18.86t/hm~2in 1980,with an average arable land productivity of 14.33t/hm~2,and from 7.03 to 19.90t/hm~2in 2010,with an average arable land productivity of 15.08t/hm~2,with an increase of 5.23%over the past 30 years.The spatial change trend is similar to the distribution of comprehensive index and climate production potential,and the high value is concentrated in Poyang Lake basin.(2)The economic value of arable land resources assets has steadily increased over the past 30 years.This study accounts for the economic value of cultivated land resources assets based on the results of cultivated land production capacity.The results show that the total economic value of arable land resource assets in Jiangxi Province was RMB 404.652 billion and RMB 434.739 billion in 1980 and 2010 respectively,and the unit price was RMB93,966.97 and RMB 98,884.61/hm~2,which increased by 7.44%and 5.23%respectively in 30years,indicating that the arable land resource assets in Jiangxi Province have been developed and utilized in the past 30 years,level of economic value has been improved to a certain extent.(3)The total ecological value of arable land resource assets is high and varies greatly between different types of ecological values.The results of 2010 shows that the total ecological value of arable land resource assets in Jiangxi Province was RMB 162.917 billion,which was 37.47%of the economic value and accounted for 17.24%of the GDP of Jiangxi Province in that year.Among them,soil and fertilization conservation is 85.70 billion yuan,water conservation is 30.657 billion yuan,carbon sequestration and deoxygenation is 47.190billion yuan,accounting for 52.22%,18.82%and 28.96%of the total ecological value respectively.(4)The total asset value of cultivated land resources in Jiangxi Province was little fluctuation over the past 30 years,with the economic value accounting for a high proportion.In 1980,the economic value,ecological value and the total value of arable land asset of Jiangxi Province was 404.652 billion yuan,193.664 billion yuan,and 598.316 billion yuan respectively;In 2010,the economic value of arable land of Jiangxi Province was 434.739billion yuan,the ecological value was 162.917 billion yuan,and the total asset value was597.656 billion yuan.It can be observed that the total value of arable land resource assets in Jiangxi has remained basically unchanged over the past 30 years,in which the economic value has increased by 7.44%,contributing significantly to the stability of the value of arable land resource assets in the face of a small decline in ecological value.(5)The spatial distribution pattern of the value of cultivated land resources assets in1980 and 2010 is basically the same.The results showed that the spatial distribution pattern of cultivated land resource asset value of Jiangxi Province in 1980 and 2010 remained the same,but the spatial distribution areas of economic value,ecological value and total value was opposite,indicating that the level of ecological value is lower in areas with high economic value.There is a strong spatial agglomeration within some counties in Nanchang,Jiujiang,Jingdezhen,Shangrao and Yichun,and these regions have formed areas of high economic value,low ecological value and low total value,which should be considered in an integrated manner in the process of conservation,development and use of arable land resources.(6)The accounting of cultivated land resources asset value is an important basis for promoting the preparation of cultivated land resource balance sheet and constructing the horizontal ecological compensation mechanism of cultivated land.First,the amount,quality and value of farmland are reflected in accounting of cultivated land resources value from the research,which can be directly used to fill in the information in the balance sheet of cultivated land resources.It reflects that the positive role of the improvement of the quantity and quality of cultivated land on the value growth,and the declining trend in ecological value of cultivated land through comparison between beginning and end of period in the balance sheet.And it indicates that in the management and protection of arable land assets,the phenomenon of"emphasising exploitation at the expense of ecological protection"exists,and that"long teeth"must be adopted during the 14th Five-Year Plan period to strengthen the maintenance and enhancement of the ecological functions of arable land resources assets,and promote the sustainable and coordinated development of Jiangxi Province's social economy and ecological environment.Second,Accounting for the ecological value of arable land is the key to building a horizontal ecological compensation mechanism for arable land.This research divides ecological surplus area and ecological deficit area based on the ecological value of cultivated land resource assets per capita as the compensation standard,it effectively reveal that the regional differences of cities in undertaking the responsibility of cultivated land ecological protection.Therefore,reference should be made to the province's standard of per capita possession of ecological value of arable land resource assets to implement horizontal farmland ecological compensation,and force ecological deficit area to further adjust industrial structure and development methods,improve the quantity,quality and ecology of arable land resources,and promote the sustainable development of the region.(7)The comparative analysis with the existing research results reflects that the accounting ideas and technical path of this thesis have certain theoretical reference value:(1)Economic value accounting method.The results of this study were compared and analysed with the current price level of agricultural land and the research results of other scholars,and the results were located between the benchmark land price and the transfer price,which is in line with the basic principle that prices fluctuate up and down around values.Simultaneously,the accounting results are closer to the research results of Daolin Zhu based on realistic cultivated transfer rents,where the differences are mainly caused by different accounting methods and sources of physical quantity data.(2)Ecological value accounting method.Given that ecological value has not yet been applied to management practice,this thesis compares and analyses the research results with those of other scholars,and the accounting results do not show an order of magnitude difference compared with those of previous studies.Therefore,through the comparative analysis,it is reflected that the research ideas and technical path of this thesis have certain theoretical reference value.In this paper,innovation consists of three aspects:Firstly,the scale innovation.The existing research perspective of cultivated land resource asset value accounting is mainly macro and meso,and the value accounting results rarely consider the spatial differentiation of cultivated land resource quality,which is difficult to meet the requirements of modern agricultural development and refined management and protection of cultivated land.This research takes a microscopic approach to the multi-scale nature of the data required for the value accounting system,and investigates the acquisition and processing methods of data indicators using grids as a unified accounting unit,so as to finally realize the gridded expression,calculation and management of the value attribute data of arable land resources.The second is methodological innovation.Current research on the economic value of cultivated resources assets mainly adopts the income reduction method,but this method does not pay enough attention to the natural attributes of farmland resources and does not fully reflect the role of cultivated land quality and production capacity on the value of economic output.In view of the natural attributes of cultivated land resources,this research improves the income reduction method model based on the soil potential evaluation method.In the process of calculating the net income of cultivated land,the potential production capacity of cultivated land(cultivated land productivity)is used to replace the crop yield.The economic value accounting path of cultivated land resources assets changed from“output-value”to“quality-production capacity-value”,which fully reflected the basic role of cultivated land natural quality difference on value.The third is integrated innovation.At present,most scholars regard the quantity,quality and value of farmland resource assets as the source of indicators for natural resource balance sheets,and studies on the characteristics of farmland resources alone for the preparation of balance sheets are relatively rare.This thesis defines the function,value connotations and elements of arable land,ascertains the farmland value based on comprehensive value accounting,and compiles the balance sheet statement system of cultivated land resources of Jiangxi Province,including general table,physical table,value table and quality table.In general,the biggest difference between this thesis and previous studies lies in the importance and attention paid to the natural background conditions of cultivated land,which regarded as the premise and basis for carrying out the asset value accounting of cultivated land resources.And the acquisition,processing and calculation of grid-scale value accounting index data by using GIS tools,which has improved the accuracy of value accounting to a certain extent.In terms of economic value,compared to the usual method of calculating economic value based on rent and current agricultural output value,calculating economic value based on the production capacity of cropland can more objectively reflect the value of the production function of regional cropland resources,and it can be seen from the research results that there is a positive relationship between the quality and production capacity of cropland and economic value in Jiangxi Province,i.e.the higher the economic value of areas with high cropland quality and production capacity.In terms of ecological value,the highest proportion of the ecological value of cultivated land resources assets is accounted for by the soil maintenance service function,which to a certain extent determines the size of ecological value of cultivated land.The value accounting results reveal that soil,as the essence of cultivated land resources,gives an significant function in the procession of the value-realizing of arable land,and that the characteristics of soil,its distribution and movement patterns should be reflected more in the future practice of managing and protecting cultivated land resources. |
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