Research Of Environmental Cost Accounting And Ecological Compensation In Taibai Mountain Tourist Area

Taibai Mountain tourist area because of its unique natural landscape to become the current hot tourist travel,natural ecological environment for the tourist area of the logistics,capital flow to provide development channels,but the natural landscape-based Taibai Mountain tourist area ecosystem very fragile,vulnerable to the impact of tourism activities.With the rapid development of eco-tourism,the economic benefits of tourist areas are remarkable,but the ecosystem has been destroyed by tourism activities.It is necessary to use the interest mechanism to increase the paid use of ecological environment resources.The establishment of ecological compensation system can promote the development of tourism resources in tourism enterprises to take full account of the cost of ecological environment,reduce the consumption and occupation of ecological resources and take measures to reduce environmental pollution and damage.The development and utilization of the natural resource landscape consumes the value of ecological function,which makes the local residents lose the right to obtain the proceeds from the natural resources assets.Their income is affected and should be compensated,which is conducive to the unity of the socio-economic and ecological benefits of the tourist areas.Through the field investigation and questionnaire survey,the paper analyzes the tourist behavior and environmental awareness,and uses the resource consumption and occupancy in the ecological footprint as the basis of the accounting environment cost.The tourism area ecological footprint model is used to measure the traffic,Accommodation,entertainment,tour,shopping and other elements of the ecological footprint and the location of the tourist area Tang Yuzhen local residents of the ecological footprint to determine the ecological footprint and ecological carrying capacity.On this basis,the local residents in the tourist area as the object of ecological compensation,calculated in line with the Taibai Mountain tourist area of the reasonable compensation standards and compensation mechanism.The ecological footprint method is used to measure the environmental cost of Taibai Mountain Tourism Area.The result showed that the ecological footprint of Taibai Mountain tourism area is estimated to be 19,571.52 hm~2 and the per capita ecological footprint is 0.01 hm~2 in 2015.According to the classification of tourism ecological footprint,the ecological footprint of tourism and catering is the highest,accounting for 60.32%.In accordance with the occupation of biological production type of land classification,arable land,grassland and fossil energy use accounted for a larger proportion.From the tourism ecological footprint type,tourism,catering,transportation and accommodation and other basic ecological consumption of tourism consumption accounted for a large proportion of tourism shopping,tourism and travel shopping and other non-basic consumption accounted for relatively small.From the structure of the land type,fossil energy accounted for the largest proportion of water,construction land,forest area is relatively small.By comparing the ecological supply of the Taibai Mountain tourist area is greater than the ecological demand,it is in the ecological surplus period and still within the carrying capacity.Tang Yuzhen residents of the total ecological footprint is 94,485.88 hm~2 in 2015,per capita ecological footprint 2.10 hm~2.Based on the environmental cost of Taibai Mountain tourism area in 2015,the standard of per capita compensation for local residents in tourist area is1,973.80 yuan.On the basis of determining the standard of ecological compensation,we should establish and improve the ecological compensation mechanism,solve the problem of the main body,the object,the quantity,the way,the way,the supervision and so on,and ensure the economic and effective implementation of the ecological compensation scheme.