Research On The Value Accounting And Influencing Factors Of Water Resources Ecosystem Services In Guanzhong Plain Urban Agglomeration From The Perspective Of Environmental Accounting

The development of urban agglomerations in the Yellow River Basin is facing the serious challenges of strong rigid constraints on water resources,difficulty in cross-regional governance,and insufficient carrying capacity.Environmental accounting has been given a new mission as the 20th Report proposes to accelerate the green transformation of development and further improve the system of ecological civilization.Accounting for the value of water resources ecosystem services across regions can coordinate the relationship between regional socioeconomic development and water resources ecological environmental protection,and is an important means to promote regional water resources to achieve sustainable development goals.However,a unified accounting standard has not yet been formed in China.Environmental accounting can provide a theoretical basis for accounting the value of water resources ecosystem services,so it is important to study the value of water resources ecosystem services from the perspective of environmental accounting to improve the natural resources management system as well as to improve the accounting system.Based on theories related to environmental accounting,this study uses the System of Environmental-Economic Accounting(SEEA-EA)framework and the water footprint approach to account for the value of water resources ecosystem services in the Guanzhong Plain urban agglomeration.On this basis,stepwise regression analysis of social,economic,agricultural and natural indicators was conducted by SPSS software to reveal the role of socio-economic and other factors in influencing value changes,and to analyze ways to cope with the problems of water shortage in urban clusters and the difficulty of managing water resources across regions.The results show that,firstly,the total value of water resources ecosystem services increased steadily from 2010 to 2020.The most prominent of these is the value of provisioning services.Urban agglomeration should continuously improve the capacity of water supply services and realize the optimal allocation and sustainable use of water resources.The proportion of each individual ecosystem service function is relatively stable,with the crop product function having the most prominent ecosystem service value.Secondly,the total value of water resources ecosystem services is higher in the southeast than in the northwest spatially.Thirdly,changes in the value of water resources ecosystem services are strongly influenced by the gross value of fisheries and the gross value of tertiary industry,while the gross value of agricultural production and the total number of tourists are also major influencing factors.To this end,it is recommended to establish an ecosystem service value accounting system based on the water resources asset table;establish a sound water resources management mechanism;establish a cross-regional water resources integration management mechanism;optimize the water resources allocation pattern,etc.The water resources ecosystem services accounting framework proposed in this study can be applied to the water resources ecosystem accounts of urban clusters,providing a theoretical basis for highlighting the importance of environmental accounting in water resources conservation and utilization.