A Study On The Physical Quantity Of Natural Resources In State-owned Land Based On The Perspective Of Ecological Performance

The traditional development pattern with the evaluation mode of administrative official performance and the emphasis on ecological civilization are becoming increasingly incompatible at the present stage.Against this backdrop,the Third Plenary Session of the Eighteenth Central Committee of the Communist Party of China introduced the adoption of the natural resources balance sheet and auditing of the outgoing administrative cadres.Meanwhile,the construction of China's modern fiscal system also requires the enhancement of the management of financial assets,exposure of the financial status quo of government and notification of the government's asset management performance,thus improving the governance capacity of the country.Currently,the research findings remain limited in amount in this regard and there are great disputes in terms of value measurement.Therefore,this article based on the physical quantity accounting,lay an important foundation for asset management,optimize the official performance appraisal system.Based on the present situation of the prominent contradiction between residents and land in China while taking into account the requirements of the national policy,this paper selects the state land resources for quantity accounting research and expounds mainly from the state land resources utilization status quo,pollution source supervision and protection of agricultural production.By the establishment of indicators,management of state land resources performance of administrative officials is quantified.Among them,as the data carrier of state land resource utilization condition,quantity accounting table of the state land resources is the focus of this research.The methods to correlate the table with the government behaviors emerge as the main challenge.This paper,mainly adopts the literature analysis,comparative analysis,inductive and deductive analysis methods while using case analysis during the construction process.The potential innovations reside in the theme and perspectives of research and tabulation method of the accounting table.Meanwhile,this paper leaves something to be desired due to limited knowledge,less comprehensive selection of the index and imperfect subject arrangement of the accounting table.Specifically,the first chapter elaborates the research background,research significance,main content,logical framework and research methods of this paper,and puts forward the potential innovation points and challenges.The second chapterexpands the basic theoretical analysis of state land resource quantity accounting,from angles of definition of the scope of state land resources,relationship between state land resource management and accounting based on green economy theory,public product theory,fiscal decentralization theory and promotion tournament theory and highlights the significance of combining the performance of the management of state land with quantity accounting.The third chapter is about the literature review for both home and abroad and introduces the research methodology from theory and practice.The fourth chapter combines the performance appraisal of administrative officials with quantity accounting of state land resources and sets up the indexes for the state of state land resource utilization,the supervision and protection of agricultural production pollution source and the implementation response,and calculate the weight of indicator by Delphi method and Analytic Hierarchy Process(AHP).The fifth chapter serves as the data carrier of China's land resource utilization status quo as stated in chapter four and goes from accounting subjects,accounting identical equation and tabulation of quantity accounting tables.The sixth chapter takes the governor of Z province as an example and applies the results of chapter four and five.Through the analysis,it is concluded that the accounting of natural resources can be combined with the asset management of the administrative officials' tenure,which is perceived as an effective way to quantify the performance of asset management.