Accounting Study On Ecological Compensation Of Zhangjiangkou Mangrove Wetland

Zhangjiangkou Mangrove National Nature Reserve is the largest area,most species,most growth and most perfect mangrove community in Fujian,which is located in Yunxiao.The reserve is favoured with superior natural conditions,good waters conditions and rich animal and plant resources,and is exploited in important ecological,social and economic value.Most nearby residents of mangrove wetland live by planting fruits and vegetables,and breeding aquatic products in mud flats and pool.However,residents environmental protection consciousness are weak,in order to seek to facilitate the wider for their life and economy income,residents are excessively depended on the mangrove wetland.This causes ecological environment condition of the mangrove wetland changing,mangrove resources reducing,and the amount and the kinds of wild animals and plants also reducing.Therefore,the relationship between nearby residents of Zhangjiangkou mangrove wetland and wetland environmental protection needs to be solved.Based on Zhangjiangkou Mangrove National Nature Reserve in this paper,we estimate the value of ecosystem service functions,surveyed ecological compensation intentions of the nearby residents,analyze residents’ WTA and WTP,and determine the ecological compensation standard,then design the ecological compensation system.It will provide scientific basis for the reserve ecological compensation implementation and promote the ecological protection and the sustain development of the economy.The major results as follows:(1)The ecological service functions of Zhangjiangkou Mangrove National Nature Reserve are material production function,climate regulation function,flood controlling and bank protection function,eliminating pollution function,soil conservation function,biodiversity maintenance function,the education scientific research function and tourism leisure function.The value of its ecological service functions is 10679.933×104 yuan,and the value of unit ecological service function is 8.212×104 yuan/hm2.(2)Analyzing by using contingency table and Chi-Square test,the social characteristic variables and reserve awareness variable that effected WTP are residents site,education,age.ecological benefit awareness and personal life correlative degree.Analyzing by using Tobit model,the influence factors of WTA are residents site,education,family population,ecological benefit awareness,understanding extent of the development and protection measures,and ecological environment satisfaction.WTA model is:WTA=175.515+55.938CZ-30.792XL+18.850RK+23.272XY+15.259CS+22.211MY.(3)The paper design ecological compensation system of Zhangjiangkou Mangrove National Nature Reserve from five aspects.They are principles,subject,object,standard,ways,and fund distribution.When ecological compensation is implemented,subject could choice case compensation or non-cash compensation.Case compensation is easy to control,and the compensation standard is 4447 yuan per hm2,while non-cash compensation could choice land compensation,arrange employment and infrastructure construction preferentially.In fund distribution aspect,this paper applies AHP method.The results show that 40.5%of funds are assigned to scientific research,22.9%of funds are assigned to residents’compensation,and 20.5%of funds are assigned to technical guidance and training,and the rest of the funds are assigned to labor expenditure,management fees and other losses on spending.