Research On Calculating The Value Of Cultivated Land Resource Assets In Hengzhou City

Based on the most strict cultivated land protection policy and the recent development of natural resource balance sheet,this paper calculated the real quantity,economic,social and ecological value of cultivated land resource assets in Hengzhou City from 2010 to 2020.Among them,the value is mainly calculated by income restoration method,market value method,shadow price method,opportunity cost method,ecological value equivalent method and alternative method.On the basis of the value calculation,the land price of all cultivated land in Hengzhou was calculated by using the random forest model method through the land price of cultivated land sample points and its influencing factors,which is convenient to understand the distribution characteristics of the land price.In addition,the out of bag(OOB)error and Gini index in the model algorithm were used to evaluate the relative importance of the factors affecting the land price.A better understanding of the factors affecting the price of cultivated land can provide guidance for improving the price of cultivated land.According to the quantity change of cultivated land resources in Hengzhou City from the end to the beginning of the period,the liabilities generated by the economic,social and ecological value of cultivated land resources assets were calculated respectively,so as to calculate the net assets of cultivated land resources in Hengzhou City at the end of the year and try to compile the balance sheet of cultivated land resources.In order to provide the basis for the outgoing audit of leading cadres of natural resource assets,evaluate the stock changes of cultivated land resource assets,find out the "background" of cultivated land resource assets in Hengzhou City,improve the understanding of the value of cultivated land resource assets,so as to reduce the phenomenon of cultivated land non-agricultural and non-agricultural,and promote the realization of rural revitalization.The main conclusions of this study are as follows:(1)Through the analysis of the physical quantity of cultivated land resources assets in Hengzhou from 2010 to 2020,it can be seen that the area of cultivated land resources in Hengzhou during the accounting period generally presents a trend of decline,which decreases by433hm2 at the end of the period compared with the beginning of the period,accounting for about0.39% of the total area of cultivated land at the beginning of the period.The cultivated land crop yield showed an overall trend of growth.In the accounting period,the crop yield increased by714298 t,accounting for 25.48% of the beginning of the period,with an obvious increase.During the accounting period,the changes of cultivated land resources and spatial distribution characteristics were not obvious in Hengzhou City,showing a relatively stable state on the whole.(2)The value of cultivated land resource assets in Hengzhou includes economic,social and ecological values.At the end of the accounting period,the economic value was 267.278 billion yuan,the social value was 1982.354 billion yuan,the ecological value was 215.451 billion yuan,and the total value was 2,465.83 billion yuan,accounting for 10.84%,80.42% and 8.74% of the total value respectively.In general,the value of cultivated land resource assets in Hengzhou City is mainly social value,followed by economic value and ecological value.(3)The relative importance of environmental factors affecting the cultivated land price variables in Hengzhou is as follows: irrigation guarantee rate,tillage distance,road accessibility,influence degree of central towns,drainage conditions,surface soil texture,plot shape,topographic slope,PH value,organic matter content and plot size.The top four factors are the main factors affecting the cultivated land price.The distribution of cultivated land price in Hengzhou is characterized as "east and west are higher than the middle,and the high value area is mainly distributed in the east".Among them,most cultivated land price is in the median area,followed by the high value area and the low value area.(4)According to the loss of value caused by the reduction of cultivated land resource area in Hengzhou during the accounting period,it can be divided into economic value liabilities,social value liabilities and ecological value liabilities.The liabilities of the three during the accounting period are 1.051.46 billion yuan,7.79852 billion yuan and 847.58 million yuan respectively,and the total value liabilities are 9.99756 billion yuan,among which,It is mainly social value debt,followed by economic value debt and ecological value debt.(5)Calculate the economic,social and ecological assets and corresponding liabilities of the end-period cultivated land resource assets of Hengzhou City,and calculate their respective net assets according to the deduction of liabilities from assets.Among them,the net assets of economic value were 266.2254 billion yuan,the net assets of social value were 1974.5548 billion yuan,the net assets of ecological value were 214.603.42 billion yuan,and the total net assets were 2,455.8544 million yuan,accounting for 10.84%,80.42% and 8.74% of the total net assets respectively.(6)The balance sheet of cultivated land resources in Hengzhou City was prepared on a trial basis based on relevant theories and methods of natural resource balance sheet compilation.The balance sheet included the combination of physical quantity and value quantity,in which the physical quantity included cultivated crop yield,cultivated land area,cultivated land type and spatial location,while the value was economic value,social value and ecological value.It also includes assets,liabilities and net assets.Finally,through the balance sheet and summary of the full text,put forward the corresponding countermeasures and suggestions to strengthen the protection of cultivated land.