Cultivated Land Resource Value Accounting And Balance Sheet Construction

Since the 18th CPC National Congress,the concept of sustainable development that clean water and lush mountains are invaluable assets has gained popular support.The compilation of the balance sheet of natural resources has become an important guarantee for the effective protection of natural resources and the promotion of ecological civilization.As the most dependent natural resource,cultivated land plays an important role in ensuring food security,developing ecological civilization and promoting urban-rural integration.Therefore,the country has implemented the most strict cultivated land protection system.However,for a long time,the phenomenon of non-agricultural land and non-grain land is more and more common,and the quantity and quality of cultivated land also show a declining trend,the fundamental reason is that the value of cultivated land resources has not been fully manifested.By compiling the balance sheet of cultivated land resources,it is of great significance to accurately grasp the actual value of cultivated land from economic,social and ecological aspects to promote the sustainable development of land resources.Based on the concept of sustainable development and on the basis of the comprehensive calculation of the value of cultivated land resources,this paper puts forward the idea and method of preparing the balance sheet of cultivated land resources,and takes Gaoling District of Xi’an as a case for application and evaluation analysis.The details are as follows:(1)Determine the categories of assets and liabilities under different functional items of cultivated land resources,and clarify the multilevel classification and calculation of the value of cultivated land resources assets.The account preparation methods of SNA and SEEA are summarized,and the theoretical framework of the content system of cultivated land resource balance sheet is constructed by referring to the successful experience of other regions in compiling natural resources balance sheet.(2)Based on the perspective of sustainable development,the value of cultivated land resources is divided into economic value,social value and ecological value according to different functional manifestations by referring to the existing accounting systems and methods,and on this basis,the comprehensive accounting of cultivated land value is carried out.(3)Design the framework and style of the balance sheet of cultivated land resources in accordance with the requirements of the outgoing audit of leading personnel of government agencies and in accordance with the principle of fully reflecting the quality value and quantity of regional cultivated land.The balance sheet system of cultivated land resources includes the physical quantity table at the physical level and the value table at the value level,which is measured from three aspects:assets,liabilities and net assets.(4)Taking Gaoling District of Xi ’an as an example,the balance sheet of cultivated land resources at district and county level was prepared according to the designed balance sheet framework and evaluated and analyzed by account.The results show that:(1)It is feasible in theory and practice to compile the balance sheet of cultivated land resources based on the double-entry bookkeeping idea of "four columns","two households" and "one body and two parts" in accounting.(2)The value accounting method of cultivated land resources optimized from the perspective of sustainable development can fit the actual situation of the region,but the intangible value of cultivated land resources should be paid attention to.Taking the accounting results of cultivated land resources in Gaoling District as an example,the intangible social value and ecological value of cultivated land in this area are greater than the tangible economic value.(3)The balance sheet of cultivated land resources includes two statements:physical scale and value scale,which can reflect the status of cultivated land resources from two dimensions of physical quantity and value quantity respectively.(4)The balance sheet of cultivated land resources constructed can be promoted and utilized in practice.The balance sheet results of the case areas show that the net asset value of cultivated land resources in Gaoling District exceeds the total amount of local GDP,which is a wealth that cannot be ignored.Based on this,some suggestions were put forward from four aspects:the publicity of report results,the way of using cultivated land,the Angle of cultivated land management,and the standard preparation,in order to help the government and people fully realize the comprehensive value of cultivated land resource,supplement the relevant research on the value accounting of cultivated land resource and the preparation of balance sheet,so as to realize sustainable utilization of cultivated land resources and sustainable development of economy.