Value Accounting Research Of Land Resources And Environment

Sustainable development of society and economy largely dends on human's correct cognition of environmental value. Land resource is a place which bearing nearly all activities of human society, it's sustainable development is important basis and premise for achieving the sustainable development of human society and economic. Therefore, it has profound significance to human society's survival and development if we keep good relations with economic development, environment improvement and the land resource sustainable using.The land is survival requirement and reproduction condition of people which passes on from generation to generation, the land question is social economy question which accompaning with humanity, we had it since old times, but from the ecology and resources economical angle, research on land resource is the modern question. Along with the question's producting of global population, the resources, the environment and the sustainable development idea have been accepted, studies from the environment sustainable angle, managing and using the limited land resource was mentioned to the agenda.Since 1970s, with the quick growth of modem economy, the problems of dwindling nature resources and rapid environmental degradation have become bottlenecks to economic and social life in many countries.The problem of sustainable development has ever been an important value measurement is the core.The situation has drawn the attention of researchers and government officials.Consequently, the problem of resources and environment value measurement is under heated discussion by researchers at abroad.At the same time, the nearly past 30 year's extensive and quick economic growth deteriorated environment degradation.Under this situation, a thomugh study on the problem is of urgency necessity and of far-reaching theoretic and practical significance.For the following reasons, the study is necessary.This article from the perspective of land resources sustainable development, based on the research at home and abroad,using the methods of land economics,land ecology and environmental economics,focusing on how to reflect the environmental value of land resources correctly in the national economic accounting system,reflecting the inter-relationship effectively between economic development and land resources environment,providing the scientific management decisions for the sustainable development of land resources,established classification accounting indices systems which including land resource environment value constitution system and the environment value calculation content, according to the calculation content, constructed the land resource value, the land ecological value, the land environment accept the dirt value, the land environmental pollution, the land ecological damage loss. And studied the index fixed price technology and the classified calculation concrete method variously of land resource,the land ecology, the land environmental from the storage quantity calculation and the current capacity calculation, the quantity of goods produced calculation and the quantity of money calculated.According to the characteristics of land resources, land ecosystem and environment in Yunnan province, appropriate rectification for accounting guideline and system is accomplished while in use. Based on the data in 2009 of Yunnan Province,a series of value accounts are carried out in Yunnan province including the value of land resources and environmental accounting and the value of environmental degradation.