Research On Value Management And Information Disclosure Of Wetland Ecological Resources

The unreasonable exploitation of ecological resources, which leads to the degradation of ecosystem function and ecological environment, has been the issue of great importance to restricting the economic and social development. The value management of ecological resources has been the research focus on the area ecology, environment and economy. The dissertation aims to further study the value composition, measurement, accounting, and information disclosure of wetland ecological resources, in purpose of the value management of ecological resources and information disclosure. Also, based on the ecology, economics, management science and accounting, it researches the value measurement and calculation of ecological resource asset values and ecosystem service in deep. The dissertation studies on measurement model of wetland ecological resource asset value and ecosystem service value. By using environmental accounting, it analyzes wetland ecological resource accounting and exposits motives of wetland ecological resource value measurement and accounting with game theory. In addition, it analyzes ecological resource management and input-output by system dynamics(SD). The theory research is applied in Yellow River, Zhengzhou, wetland ecological resource value measurement, wetland ecosystem service value and cost benefit analysis, which provides scientific suggestions for improving Yellow River, Zhengzhou, wetland ecological resource value management. The specific research contents of the dissertation are as follows:(1) In view of the serious situation of resources and environment, this dissertation presents the background, purpose and significance of study on the value management of wetland ecological resources, and reviews value composition, value measurement and calculation, information disclosure of wetland ecological resources, etc. from domestic and oversea literature. Finally, it constructs this research framework.(2) Theoretical basis of relevant research on wetland ecological resource value management is sorted out. Relevant theories are exposited, including natural resource value theory, natural resource value measurement and calculation, natural resource information disclosure theory, etc. The dissertation speculatively analyses the economic basis of natural resource value theory and focuses in discussing the public property and external characteristics of ecological resources. Resource accounting is the theoretical method of measuring and calculating natural resource, and is the supporting theory of wetland ecological resource value accounting. Bearing capacity theory provides theoretical support for the necessities of the information disclosure of wetland ecological resource value management.(3) Value and measurement research on wetland ecological resource. The value of wetland ecological resources is analyzed from both natural and social value of ecological resource. The valuation method of wetland ecological resource is analyzed from the value of both assets and products of ecological resource. The accounting method on the gross production of wetland ecosystem is constructed in accordance with the characteristics of ecological resources, with reference to the Millennium Ecosystem Assessment system.(4) Study on the value accounting of wetland ecological resources. Combining with analysis of necessity of wetland ecological resource accounting, resource accounting hypothesis, and accounting principles, the dissertation calculates wetland ecological resource value, analyzes value accounting procedure and subject setting, and draws up statements and reports of wetland ecological resources, so as to satisfy governors, decision-makers and stakeholders' information demand of wetland ecological resource value accounting.(5) Study on the information disclosure of wetland ecological resources. Scientific management of wetland ecological resources and stakeholders' information needs is the impetus of accounting information disclosure of ecological resources. Through information disclosure to realize stakeholders' information symmetry, it can effectively improve stakeholder behaviors' “prisoner's dilemma” in ecological construction and realize “evolutionary equilibrium” in ecological resource management. What's more, it can enhance information disclosure contents and mechanism of wetland ecological resources, satisfy stakeholders' information demand, and provide basis for implementing scientific management of ecological resources and stakeholders' participating in ecological construction.(6) Establishing a wetland ecological system dynamics model and dynamic analysis of ecological resource cost and benefit. Wetland parks are the combination of human and nature. PSR model framework is helpful for analyzing dynamic feedback relationship between human and wetland in ecological system evolution. By using system dynamics theory and Vensim software, wetland ecological system dynamics model can be constructed, which can research human behaviors' influences on wetland evolution in wetland ecological system, so as to providing scientific decision basis for improving wetland park construction planning. The dissertation sets up three development scenarios for ecological contrition, namely nature scenario, low-density development state scenario, and planning status scenario. Based on political adjusted variable' dynamic analysis of wetland ecological system function, wetland ecological benefit, economic benefit and social benefit in wetland ecological system dynamics, it concludes different paths of human intervention in wetland park ecological resource value improving.(7) Taken the Yellow River National Wetland Park of Zhengzhou as an example, it studies the value of wetland ecological resources, and carries out application study on wetland ecological resource measurement, accounting, GEP accounting, value accounting of ecological tourism, willing to pay empirical research of ecological tourism and ecosystem management.(8) Innovations of the dissertation. Trough the analysis of the components of the value of wetland ecological resources and the sort of the relevant literature, the dissertation analyses the valuation of wetland ecological resources from the value of both assets and products of ecological resource, and thus makes clear the content and categories of the wetland resource value measurement. Secondly, on the basis of resources accounting theories and according to the accounting principles, the dissertation designs accounting mode of wetland ecological resources, and broadens the horizons of resource accounting. Thirdly, after the analysis of information disclosure driving factors based on game theory, the dissertation proposes the mode of wetland ecological resources information disclosure. At last, taking advantage of the ideas of System Dynamics, the dissertation establishes the system dynamic mode of wetland ecological and economic systems and sets up the planning and construction state condition, low density development scenarios, and the state of nature scene to analyze dynamically the input-output of the wetland ecological planning and construction. Simulated results confirm that the planning and construction state condition is beneficial to the sustainable development of wetland, and thus reveal that the value of wetland management and information disclosure research contribute to better protect wetland and the benign development of wetlands.