Research On Accounting Measurement Of Functional Compensation Range Of The Major Function Oriented Zoning

The major function oriented zoning strategy in advance to build a scientific and rational resource space configuration structure, to achieve economic development and ecological performance improvement. The unified, static, short-term ecological compensation measurement standard does not consider the actual ecosystem function effectively, and the level of economic and ecological development of the major function oriented zoning. This ecological compensation measurement can not provide adequate compensation for the functional compensation established measurement of the major function oriented zoning. Considering this, the establishment of a scientific and reasonable according to local conditions, with a continuous, dynamic, long-term function compensation range of accounting measurement system is imperative. Function compensation range of accounting measurement of the major function oriented zoning can quantify the positive externalities of the major function oriented zoning, solve the problem of the main functional areas functional compensation transfer payments, while it can also enrich functional compensation accounting measurement information of the major function oriented zoning, ease the main functional areas of green accounting information supply and demand.In this paper, we have build the functional compensation range of accounting measurement system from the goal of accounting measurement, the main responsibility of functional compensation measures, the compensational of measurement object, and the range measurement model of ecological costs and ecological gains. We set Heihe wetlands major function oriented zoning as the compensation range of accounting measurement object, through field research the compensation data, we have applied the functional compensation range measurement model, and use of contingent valuation measurement to test the measurement model. Contribution of this paper is to analyze functional externalities of the major function oriented zoning, to analyze the differences and connections of ecological compensation and the functional compensation, to put forward the innovational concept of functional compensation and innovational functional compensation range of accounting measurement system. Provide new solutions to quantify the major functional compensation of the major function oriented zoning.