Research On Ecological Compensation Of Guanzhong Piain City Agglomeration From The Perspective Of Environmental Accounting

In the process of advancing the construction of ecological civilization in China,environmental accounting has been given a new mission.Cross-regional ecological compensation is an important means to balance the relationship between urban development and environmental protection in urban agglomerations,and promote sustainable development of urban agglomerations.The Guanzhong Plain Urban Agglomeration Development Plan emphasized to establish the coordination mechanism of urban agglomeration ecological protection and establish the ecological compensation system of the ecological benefit areas to the ecological protection areas.At present,there is no clear and scientific method to establish ecological compensation standard.Environmental accounting can provide strong support for ecosystem pricing and environmental cost accounting,so from the perspective of environmental accounting,it is of great significance to strengthen the ecological compensation theory and accounting standards and improve the environmental accounting system.Based on relevant theories of environmental accounting,ecological footprint is used to calculate the environmental costs of the Guanzhong Plain urban agglomeration and the ecosystem service value model is used to calculate the service value of different ecosystems in the Guanzhong Plain urban agglomeration.The Gini coefficient is introduced to determine whether the occupation of environmental costs in urban agglomerations is fair.Finally,the ecological compensation amount of Guanzhong Plain urban agglomeration is calculated,and the ecological compensation payment and compensation amount of urban agglomeration is determined by using the ecological compensation weight,so as to identify the subject and object.The results show that the environmental costs of the cities in the Guanzhong Plain urban agglomeration are significantly different,and the ecological deficit is serious.In 2017,the per capita ecological footprint of Shangluo,the lowest environmental cost of the Guanzhong Plain urban agglomeration,was 1.718 hm2/cap,while the highest Qingyang was 5.283 hm2/cap.Only Shangluo has an ecological surplus.Other cities have ecological deficits.Weinan and Linfen have the most serious ecological deficits.The degree of regional inequity is obvious.Cross-regional ecological compensation is needed to resolve it.Xi’an,Xianyang,Weinan,Yangling,Yuncheng,Linfen are ecological payment zones;Baoji,Shangluo,Tongchuan,Tianshui,Qingyang,and Pingliang are ecological compensation zones.Cities with high environmental costs and higher levels of development have larger ecological compensation amounts.Xi’an needs to pay the highest amount of ecological compensation,and Shangluo needs to accept the highest amount of ecological compensation.According to the calculation results,suggestions are put forward to improve ecological compensation by establishing an environmental accounting system with ecological compensation as the accounting content,constructing a supporting mechanism of ecological compensation for urban agglomerations,and reducing ecological deficit,and strengthening space control.The research framework provides a scientific basis for evaluating urban ecological occupancy in urban agglomeration and establishing cross-regional ecological compensation mechanism.