| Cultivated land resources are the vehicle for food production on which human beings depend,an important guarantee of national food security and an important source of income for farmers.However,due to the low comparative efficiency of arable land use and the fact that the cost of occupying arable land is much lower than its actual value,a large amount of arable land is converted to construction land or used inefficiently.The Chinese government has always attached great importance to the management and protection of arable land resources,but achieving the protection of arable land resources requires not only strong administrative means,but also the decisive role of the market in the allocation of resources.Carrying out asset value accounting of arable land resources is a fundamental task to promote the protection of arable land resources and improve the system of arable land transfer and paid use.The current accounting of the value of arable land is still centred on economic values,making it difficult to meet the increasingly diverse management and conservation of arable land.Therefore,it is strategically important to build a value accounting system that meets the current needs of arable land management,with a view to revealing the comprehensive value of arable land,reversing the undervaluation of arable land,increasing farmers’ motivation to protect arable land,curbing the reckless occupation of arable land,providing a basis for the implementation of national arable land protection policies,making up for the shortcomings of arable land protection,and improving the effectiveness of arable land protection.This paper clarifies the connotation and composition of the asset value of farmland resources on the basis of a systematic review of the connotation and accounting methods of farmland resources assets at home and abroad.Establishing a framework for a system of connotations of arable land values consisting of economic,social,ecological and negative values.The economic value of different classes of arable land under current yield conditions is estimated based on the yield reduction method and combined with indices such as agricultural land use.The estimation of the ecological value of cropland is based on the ecological regulating and supporting service functions of the internationally accepted Millennium Ecosystem Assessment Classification,with emphasis on the ecological service functions of cropland resource assets in soil conservation,water connotation and carbon sequestration and oxygen release,and the reasonable pricing of these assets.The value of arable land for employment security,pension security,health security and food security is accounted for using the alternative price method,based on the function that arable land resources provide to guarantee social stability and national security.In addition,the paper accounts for the negative value of excessive use of fertilisers,pesticides and agricultural films in response to the overuse of arable land in China.The relationship between the composition of each sub-value and the integrated value is analysed,and the value accounting is used as the basis for building a farmland protection system with farmland value management as an important grip and optimising farmland protection strategies.Taking Linzhou City as an example,we discuss the distribution of the value of farmland and the division of responsibility for its protection under the condition of "separation of three rights",as well as the application of the ecological value of farmland in the ecological protection of farmland.The results of the study are of great theoretical and practical significance for the protection of arable land resources and national food security,for the realisation of the "trinity" protection of regional arable land in terms of quantity,quality and ecology,and for the effective protection of the vital interests of farmers.The main findings are as follows:(1)Through the value accounting system established to obtain the value of each sub-item of arable land,the amount of economic value of each grade of arable land in Linzhou City ranged from116.18 to 437.29 million yuan/ha,and the average value of economic value of each grade of arable land in Linzhou City weighted by area was 256.28 million yuan/ha;The ecological value of all classes of arable land ranges from 5.926 to 120.28 million yuan/ha,with an average ecological value of 85.9 million yuan/ha.The ecological value of carbon sequestration and oxygen release services is the largest,accounting for 71.8% of the total ecological value;The range of social value of arable land for each class is from RMB 414,300 to 8410,000/ha and the average land social value is RMB600,400/ha,with the largest proportion of the social security value being accounted for by arable land occupation tax;The negative value of all grades of arable land ranges from-3.074 to-14.06 million yuan/ha,with an average negative land value of-23.46 million yuan/ha;from the current input status of agricultural film and fertilizers and pesticides in Linzhou City,the average negative land value brought about by agricultural film is less,while the negative value brought about by excessive use of fertilizers and inefficient absorption is the highest,at 18.8 million yuan/hm2.The sub-values were summed to obtain the combined value of arable land resources,with a value range of RMB 559,000 to 1,384,500/ha.The average combined value of arable land in Linzhou,weighted by area,was RMB 909,200/ha,of which the social value of arable land resources accounted for over60%;It shows that apart from the economic value brought by agricultural production,the amount of social value played by arable land resources,such as guaranteeing national food security and providing social security for farmers,is even greater;summarised by the area and price of each grade,the total value of arable land resources assets in Linzhou is RMB 521.713 billion.(2)By summarizing statistics on the value of different grades of arable land in each township in Linzhou City,the total value of arable land in each township ranges from 454 to 7.191 billion yuan,with the total value of arable land in Hengshui Township being the highest and the total value of arable land in Shibanyan Township being the lowest;The value of arable land possession per capita in each township in Linzhou city ranges from 0.49 to 109,300 yuan per person,with the highest amount of arable land value per capita in Chengjiao Township and the lowest in Chengguan Township;the value of arable land per capita in Linzhou city is 58,500 yuan per person,In terms of the spatial distribution of the value of arable land,the higher value arable land is mainly concentrated in Guilin,Linqi,Heshun and the suburban townships;the lower value is mainly distributed in Hengshui,Heshun and Rencun townships.The distribution of arable land values is similar to the distribution of arable land quality composite index and climatic production potential,where the amount of arable land value is determined by the natural background conditions of the arable land.(3)Building a theoretical framework for transforming arable land conservation by means of arable land value management,based on the results of arable land value accounting.Through value connotation clarification,value guidance and value control,we provide value control strategies for the protection of quantity,quality and ecology of arable land respectively.The protection of arable land in terms of quantity,quality and ecology is a "trinity".(4)On the basis of accounting for the value of farmland resources assets,this paper analyses the rights of collective ownership,contractual rights and management rights of farmland and the relationship between each property right and the value of farmland,and divides the value of farmland resources assets according to the property rights of farmland;The value corresponding to collective ownership of arable land is the value of the arable land for social security and the ecological value of the arable land;The value of the contractual right is divided into two types,where the contractual right is not separated from the management right,i.e.where the contracted farmer operates the land contracted for himself,the value corresponding to the contractual right is the economic value of the arable land,the social security value and the negative value of the use of the arable land;In cases where the contractual rights are separated from the management rights,i.e.where the contractual farmer transfers the contracted land,the contractual rights contain the social security value of the arable land and the capitalised value derived from the land rent;the management rights contain the economic value and negative value of the arable land.The results of the division of property rights values show that: the value of arable land in Linzhou City ranges from RMB750,500 to RMB369,800/ha,with an average land value of ownership of RMB535,900/ha;the value of contractual rights ranges from RMB34,020 to RMB138,700/ha,with an average land value of contractual rights of RMB227,400/hm2;the value of management rights ranges from RMB290,200 to RMB50,600/ha,with an average land value of management rights of RMB155,900/ha.The average value of land for operating rights was RMB 155,900/ha.(5)Based on the estimation of the ecological value of cultivated land,this paper uses the ecological value possession of cultivated land resources per capita as the compensation standard and the ecological value occupation of cultivated land per capita in the region as the standard,and divides ecological surplus areas and ecological deficit areas.This reflects the regional differences in the responsibilities of administrative units for ecological protection,improves the fairness of compensation for ecological protection of arable land between and within regions,and promotes the clarification of the objectives of ecological protection of arable land.The ecological service value of arable land per capita in each township in Linzhou City ranges from 0.04 to 0.99 million yuan per person;the ecological deficit area in Linzhou City is mainly distributed in the urban area,Shibanyan Township and Yao Village Township;the ecological surplus area is mainly distributed in several townships in the central part of Linzhou City including Chengjiao Township,Caisang Township,Guilin Township and Dongyao Township. |
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