Study On Ecological Compensation Standard Accounting Based On Ecological Protection Cost Method In Yanghe-Qingshui River Basin Of Zhangjiakou City

Basin ecological compensation is an effective economic method to promote the internalization of the external costs of water pollution in the basin and the protection of water resources.The ecological compensation system of the river basin has been implemented in the Zhangjiakou section of the Yanghe-Qingshui river basin.According to the established ecological compensation system in Zhangjiakou,the protection costs and responsibilities of the river basin are borne by the upstream and downstream areas of the Yanghe-Qingshui river basin.Determining the amount of ecological compensation to be paid by governments at all levels based only on the multiples of pollutants exceeds the standard,resulting in insufficient accounting basis,a single accounting content,and no allocation of compensation funds.In view of this,this study chose the upstream Zhangjiakou area as the research area,based on the analysis of the subject-object relationship between the upstream and downstream of the river basin,combined with the economic development of various districts and counties in Zhangjiakou upstream of the river basin,direct cost inputs,and environmental protection Opportunity cost input,water allocation factor,water quality correction factor,and time opportunity cost were key factors,and the ecological compensation standard was used to calculate the ecological compensation standard.Finally,based on the information entropy theory,this paper determines the key factors that affect the allocation of compensation funds and calculates the information entropy weights.The total ecological protection cost is used as the initial value of the allocation in the model to simulate the upstream 9 counties(districts).The distribution and accounting results are expected to provide a reference for the optimization of the ecological compensation policy in the Yanghe-Qingshui river basin.The main conclusions of this study are as follows:(1)The direct costs of Zhangjiakou City’s water conservancy projects and the opportunity costs resulting from the restricted industrial development constitute the total cost of ecological protection.Based on a large amount of field survey data and consulting data,it is calculated by using a dynamic kernel algorithm: the direct cost is193.08 million yuan / a,and the opportunity cost is 2334.77 million yuan / a;considering the impact of water quality and water quantity on ecological protection costs,water allocation is introduced The coefficient Kvt(0.249)and the water quality correction coefficient Kqt(1.006)are obtained by modifying the total cost: the compensation standard based on the total protection cost is 63.31 million yuan / a.(2)This paper uses the compensation standard distribution model based on the theory of information entropy to determine the watershed area,population within the watershed,per capita disposable income,environmental protection investment,and the amount of water resources per unit area are the six indicators of the distribution model.Based on the calculation of information entropy weights,the compensation standards deserved by the various areas in the compensated area are: 56.99 million yuan / a in Shangyi County,82.32 million yuan / a in Wanquan District,69.65 million yuan / a in Huaian County,and 75.99 million yuan in Qiaoxi District Yuan / a,Xuanhua District 10.76 million yuan / a,Huailai County 12.03 million yuan / a,Xiahuayuan District 37.99 million yuan / a,Chongli District 37.99 million yuan / a,Qiaodong District 50.66 million yuan / a.