Research On Cost Accounting And Spillover Benefits In Ecological Compensation Of Waterhead Region

In our country, the deteriorating of waterhead region’s ecological environment has drawnmuch attention.As the birthplace of river basin,management and protection of waterheadregion’s ecological environment is facing a dilemma:not only to meet the water demand ofthe whole basin,but also to protect the local economic development.From thefair perspective,government and residents of the waterhead region input a lot of labors andmaterials for the protection of water environment,at the same time, limiting the developmentof some industries,effecting the income and lossing the development right.How tocoordinate the relationship between upstream and downstream,to mobilize the enthusiasmof the ecological builders and protectors,involved in the problem of ecologicalcompensation of waterhead region.Among of them,the key problem lies in the ecologicalcompensation standard,it is directly related to the scientific,feasibility and the implementationof ecological compensation effect.The essence of compensation standard is to determine howmuch can make up the cost on ecological protection construction, but also reflect the value ofthe output of waterhead region,in order to be accepted by the upstream anddownstream,forming the complementary advantages and coordinate development of win-winsituation.From the perspective, paper researchs the key issues involved in theecological compensation standard.On the basis of public goods theory,externality theory and the theory of ecological servicefunction, according to marginal analysis, paper proves the ecological compensation standard:the lower limit of the cost and the upper limit of the spillover benefits for the ecologicalprotection.The ecological protection cost includes the direct input of manpower,financialresource,material resource and indirect opportunity cost duing to restrictions on thedevelopment.The spillover benefits include economic benefits,ecological benefits and socialbenefits.This paper mainly focuses on accounting of the ecological protection cost andvaluation of the ecological spillover benefits.The main results obtained are as follows.(1)The ecological protection cost of waterhead region includes direct cost and opportunitycost.Direct cost accounting mainly uses the dynamic calculation method by thetheory of project management.Considering the time value,paper accountsthe capital expenditure and revenue expenditure occurs in the ecological protection ofwaterhead region according to certain methods.The opportunity cost accounts onenterprise,resident,government respectively.Paper makes the corresponding accountingmethod according to the characteristics of all kinds of opportunity loss. (2)The ecosystem value of waterhead region include ecological value,economic value andsocial value,paper assess the spillover benefits of ecosystem from the three aspectsrespectively.The spillover ecological benefits were evaluated from climateregulation,environment purification,soil conservation,water conservation,flood storage andhabitatvalue.The direct economic benefits was evaluated from the production water,aquaticproduct,hydraulic power,inland shipping and tourism.The indirect economic benefits wasevaluated from the appreciation of the real estate,industrial enterprises and the serviceindustry for the improved environment.Besides the ecological benefits and economicbenefits,waterhead region has brought great social benefits to the river downstream includingsocial security benefits (labor recovery,drought and waterloging),social stability benefits(reduce the loss of disease,life extension, employment)and social cultural benefits(educational benefits,aesthetic benefits,recreational benefits and scientific research benefits).(3)The paper tried to solve the difficult problem of external accounting.It put forward theconcept of spillover benefits sharing coefficient to account the spillover ecological benefitsand the spillover social benefits.The spillover benefits sharing coefficient should fullyconsider various factors,including water consumption,population,area and payingability.Based on the water allocation methods using in ecological compensation of riverbasin,the paper put forward in three kinds of calculation methods to determinethe sharing coefficient:single index method,comprehensive index method and deviationsquare method.Among of them,deviation square method is more objective and can takevarious factors into account,so the case study used this method to calculate the sharingcoefficient.(4)Taking Dawen River for example,paper estimated the cost and spillover benefits ofLaiwu City in the river basin water resources’ ecological protection.The results show thatdirect costs occurred in the ecological protection of waterhead region in Laiwu city in2012was about19282600yuan,opportunity cost is about12175687800yuan.Thespillover benefits sharing coefficient in Dawen River basin is0.63through the deviationsquare method.It was the downstream Tai’an city’s benefit ratio in the ecological protection ofwaterhead region.It cacluated that in the process of waterhead region’s ecological protectionof Laiwu city,ecological benefits spillover to the downstream of Tai’an City was about1398217500yuan,the spillover economic benefits was about1435803800yuan,thespillover social benefits was about192591100yuan.