Research On The Green Accounting Based On The Valuation Of The Cultivated Land Resource Using Externalities Value

Since the reform and opening-up policy, rural-urban land conversion is a general socio-economic phenomenon in the process of the rapid urbanization. Cultivated Land Resource quality decline and ecological deterioration are indisputable facts. Cultivated Land Resource's economic benefit is low and its externality is not fully reflected in economy, which leads to the loss of the cultivated land resource mostly. Research on the cultivated land resource is helpful for improving the cultivated land resource quantity, quality and ecology protection under interest-oriented mechanism.For many years, all kinds of organizations, institutions, experts and scholars around the world have been devoted to the green accounting research, but because of the complexity of the green accounting, until now, it doesn't have a generally accepted green accounting model in the world. Cultivated Land Resource is an important natural resource, and as well as an important part in ecosystem. Carrying out the research on the green accounting for the Cultivated Land Resources using externality, will be in favor of changing the idea of natural resources consumption, making scientific policies, improving the natural resources management level and changing unsustainable economic behaviors.This thesis includes five chapters.The first chapter is introduction. Firstly it presents the background, purpose and the meaning of the research, then shows the literature review on resources externalities, the performance of the cultivated land resources using externality, evaluation method and the green account of resources, and finally introduces the research methodology and some possible innovations.The second chapter is cultivated land resources using externality and evaluation. This chapter presents the theory of cultivated land resources connotation, cultivated land resource sustainable development, bases on the cultivated land resources using externality, to define it and introduce the method of the cultivated land resources using externality evaluation, and emphatically introduces Contingent Valuation Method. The third chapter is the green account accounting system based on cultivated land resources. This chapter respectively expounds the macro and micro accounting theory about cultivated land resources using externality, and establishes the macro and micro accounting system of the cultivated land resources.The fourth chapter is an empirical research on green account of the cultivated land resource in Neihuang County, Henan Province.The purpose of this chapter is to assess the externality value of cultivated land and find the influential factors on the residents'willingness to pay, which takes Neihuang County of Henan Province for example. Based on questionnaire survey about Neihuang County of Henan Province,after the Pearson correlation tests about socio-economic characteristics, this paper done the multiple linear regression on the dependent variable of LnWTP. Finally, the paper assessed the Externality of the Cultivated Land with Contingent Valuation Method (CVM) and analyzed its influential factors. The research results showed that: The relationship between annual income of urban households and their willingness to pay is positive significantly. The relationship between the age of rural residents and the corresponding area of contracted cultivated land and their willingness to pay is negative significantly; the relationship among gender, education level, household annual income, agricultural income and their willingness to pay are positive significantly. Based on the median values 75.5 yuan as the urban residents'willingness, 15.5 yuan as the willingness of the rural residents, the externality of the cultivated land resources in Neihuang County, Henan Province is 11649450yuan/khm2(776.63yuan/mu).The fifth chapter is conclusion and suggestions. There are proposes from four aspects to set up the green accounting system of the cultivated land resources.