Research On Land Resources Asset Balance-sheet In Jianghua Yao Autonomous County

As a natural resource for human survival,land resources play an important role in economic development and ecological environment protection.The conception which is "explore the compilation of natural resources asset balance-sheet" have been raised by the Communist Party of China in the third Plenary Session of the 18th CPC Central Committee,land resources is an important part of natural resources asset balance-sheet,it is of great significance to study it.This study,based on a full research and theory of land resources asset balance-sheet,taking the land resources of Jianghua Yao autonomous county as the research object,using market value method,land expropriation compensation price method,conditional value method and market substitution method,to account the land resources assets.Meanwhile,the ecological value of forest land is modified by GIS and RS technology,analytic hierarchy process and expert consultation method.At the same time,We have studied Jianghua Yao autonomous county land resources asset balance-sheet according to the statistical analysis of land resources liabilities and identical equation of "assets minus liabilities equal to net assets",in early 2009 and late 2015,the results are as follows:(1)The assets land resource in Jianghua Yao autonomous county is 11,253,891,200 RMB and 22,839,790,200 RMB in 2009 and 2015 respectively.The land resource assets was increased 11,585,899,000 RMB from 2009 to 2015,the economic value have up to 44.76%which is the biggest contributor asset,and the ecological value which count to 40.64%is following closely,and the next is social value of 14.6%.(2)The quality rank of forest land quality grade in Jianghua Yao autonomous county mainly belongs to the third grade.Compare with 2009 and 2015 forest land quality grade the first grade and second grade area was increased by 49253.74 hm2,third grade and fourth grade area was reduced by 49904.95 hm2.Forest ecological environment has improved significantly.(3)The land resource liability was 401,388,200 RMB from 2009 to 2015 in Jianghua Yao autonomous county,the biggest contributor liability is land consolidation of 40.51%,next is land pollution control of 31.5%and the third is land ecological protection of 27.99%.(4)The land resource assets was increased 11,585,899,000 RMB from 2009 to 2015 in Jianghua Yao autonomous county,liabilitied of 401,388,200 RMB,net assets of 11,184,510,800 RMB,increasing the amount of assets is far greater than the amount of liability,which have realized the unity of economic benefits,ecological benefits and social benefits.