| Since the 18 th National Congress of the Communist Party of China,China’s social and economic development has made all-round and groundbreaking historical achievements and has been transitioning from a phase of rapid growth to a stage of high-quality development.The construction of ecological civilization has become the primary task of the government and gradually formed the consensus of the whole people.For a long time,the land use,especially the scientificity of land use planning,has been questioned.The reason is that the asset attribute of land resource has not been fully considered,objectives of land use planning has not been clarified and the consumption and potential for appreciation of land resource assets has been ignored.Therefore,how to scientifically account land resource assets and serve the construction of ecological civilization and how to carry out performance management in land resource asset accounting have become an important subject of economic and social development.Under this background,on the basis of theories of land asset accounting and government performance and by constructing its performance evaluation index system,this paper,with Ningming County,Guangxi as an empirical case,conducts objective and detailed accounting and evaluation management research on the performance of land resource assets by using Delphi method to determine the weight of the index system and Analytic Hierarchy Process(AHP)for comprehensive evaluation.This paper is divided into six chapters.The first chapter is the introduction,which summarizes and briefly comments on the research background,purpose,significance and content,and expounds the research ideas and methods.The second chapter is the related overview of the domestic and foreign literature and makes a comprehensive review on the research of international scholars on the performance evaluation of government land resource assets.The third chapter explains and expounds the related concepts of government land resource asset performance and the related theories of public sector performance management.The fourth chapter is empirical analysis and research,which briefly introduces the basic situation of Ningming County,expounds the data sources,constructs the land asset accounting system of Ningming County,accounts the existing land resource assets of Ningming County,compiles the land resource balance sheet,and analyzes the land use of Ningming County.The fifth chapter takes this as a platform to clarify the purpose,principle,subject and object and content of the construction of the performance evaluation index system of government land resources assets,as well as the design of evaluation indexes.This paper puts forward the performance evaluation index system of government land resources assets,gets the score of this performance evaluation by using Analytic Hierarchy Process(AHP)and fuzzy comprehensive evaluation and analyzes it.The sixth chapter is the conclusion and outlook,which analyzes and summarizes the results of this performance evaluation,and puts forward the shortcomings of this research and the outlook for the future on the basic of it.The main conclusions are as follows:1.From the accounting results of physical quantity,during the study period,the loss of cultivated land was the largest,the increase of forest land and garden land was the largest,and other land areas little changed.2.From the accounting results of value,the total assets of land resources increased significantly during the study period.Most of the increase contribution to the economic value,with an increase of 13.42%,while the increase of social value and ecological value did not changed much.3.From the results of land use performance evaluation,the comprehensive evaluation score is 81.20,which is in a good position.Among them,the assessment of physical quantity is not satisfactory,and the performance of social value assessment and ecological value assessment is good.It shows that Ningming County has achieved good results in land use performance. |
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