Research On The Balance Sheet Of Cultivated Land Resources In Nanchang City

"Land is the mother of wealth" is a famous assertion of William petty,a British classical political economist.Cultivated land is an important part of land resources,which is related to food security,social stability and people's welfare.In the context of the balance sheet of natural resources proposed by the state,the implementation of the accounting of cultivated land resources can strengthen the monitoring and management of cultivated land.Based on the statistics data of cultivated land resource assets accounting research,starting from the converting of cultivated land resources,construction of cultivated land resource balance sheet business accounting framework,cultivated land asset accounts include economic value,ecological value and social value,the liabilities of the cultivated land accounts for cultivated land depletion caused by the economic value,ecological value and social value of the loss.In Nanchang city districts and counties as the research object,the construction of cultivated land resource asset liability accounting framework,using the evaluation method of Nanchang city districts and counties in 2013—2017 of cultivated land resource assets and liabilities of business accounting,further verify the build of cultivated land,the rationality and feasibility of assets and liabilities business accounting,for our country to protect cultivated land resources is of important theoretical significance and practical significance.The main conclusions of this study are as follows.(1)The results of the physical quantity calculation of cultivated land resources in Nanchang show that the cultivated land area in Nanchang City has generally decreased in 2013-2017,while the total output is generally stable.The total area decreased from 547,863 hectares at the beginning of the period to 500,283 hectares at the end of the period,a decrease of 8.7%.The total output increased from the end of the 3,946,671 tons at the beginning of the period to 4,092,584 tons at the end of the period,a slight increase of 3.2%.The area of cultivated land such as Nanchang County,Anyi County and High-tech Development Zone,where the total amount of cultivated land resources is large and the economy is developing rapidly,is extremely severe.(2)The value of cultivated land resource assets is the sum of the economic value,ecological value and social value of cultivated land.In 2017,the total value of cultivated land resource assets in Nanchang city was 138.939025 billion yuan,amongwhich the economic value,ecological value and social value were 11.278942 billion yuan,14.135898 billion yuan and 113.524185 billion yuan,respectively.And the ratio of economic value,ecological value and social value was about 1:1.25:10.06.(3)The resource and liabilities of cultivated land are the economic value,ecological value and social value brought by the reduction of cultivated land area in a certain period.The accounting results show that the total resource and debt of cultivated land in Nanchang from 2013 to 2017 is 242.16629 billion yuan,of which The economic value liabilities were 10.72697 billion yuan,the ecological value liabilities were 13.44411 billion yuan,and the social value liabilities were 217.99521 billion yuan.The social value liabilities were the largest.(4)The net assets of cultivated land resources refer to the net amount of the total assets of cultivated land resources owned in a certain region in a certain period minus the total liabilities of cultivated land resources in this period.It represents the rights and obligations attached to cultivated land resources in the ending year owned by the right subject.Calculation results show that the Nanchang city final years(2017)of cultivated land resource net assets totaling 1147.22396 billion yuan,the economic value of net assets of 102.06245 billion yuan,the ecological value of net assets of127.91487 billion yuan,the social value of net assets of 917.24664 billion yuan,The proportion of the three in total net assets was 8.9%,11.1% and 80%,respectively,and the net worth of social value accounted for the largest proportion of total net assets.(5)Construct a balance sheet of cultivated land resources in Nanchang city and summarize the full text and propose policy recommendations.The economic assets,ecological value,social value,liabilities and net assets were used to construct the balance sheet of cultivated land resources in Nanchang city,and the physical quantity changes,value,liabilities and net assets of cultivated land resources in Nanchang city from 2013 to 2017 were summarized.Suggested policies such as improving the economic value and ecological value of cultivated land resources,strengthening the protection of cultivated land resources,rationally expanding the new space for construction land,and improving the management system for cultivated land resources.