乡村多功能视角下耕地资源资产价值核算研究

STUDY ON THE ASSET VALUE ACCOUNTING OF CULTIVATED LAND RESOURCE FROM THE RURAL MULTI-FUNCIONAL PERSPECTIVE

关键词:  多功能视角  耕地资源  经济功能  社会功能  生态功能  资产价值  指标体系

Key words:  multi-function perspective  cultivated land resources  economy function  society function  ecology function  asset value  index system

摘要:

目的 耕地资源具有经济、社会和生态三大功能，与乡村生产和生活密切相关。由于比较经济效益较低，耕地出现了面积减少、质量下降等现象，对耕地保护与粮食安全形成较大冲击。全面核算耕地资源资产价值，对于加强耕地资源保护、优化国土空间开发格局均具有重要意义。方法 文章从经济功能、社会功能和生态功能3个角度辨析了耕地资源内涵，提出了更全面的耕地资源价值指标体系，并以A县为例核算耕地资源的资产价值。结果 （1）乡村振兴背景下，耕地资源的社会服务价值更为突出；（2）缩小城乡收入差距的社会价值核算可以突显城乡协调发展中的问题；（3）生态损失是影响耕地资源可持续发展的重要因素，应在耕地资源价值核算中充分考虑。结论 有必要从加强保护耕地资源社会价值、推进农业核心技术攻关、提升农业供给效益、改善耕地肥力和减少耕地污染等方面提升耕地资源资产价值。

Abstract:

Cultivated land resources are closely related to rural production and living, with three major functions, i.e., economy function, society function and ecology function. Due to the low comparative economic benefits, the absolute reduction in quantity and the decrease in quality has been occurred in the cultivated land resources, which proposes the great challenge in guaranteeing cultivated land protection and food security. A comprehensive asset value accounting of cultivated land is of great significance in strengthening the protection of cultivated land resources and optimizing the land spatial development pattern. Accordingly, this study discriminated the conception of the cultivated land resources from the three dimensions: economy, society and ecology. On this basis, a more comprehensive index system is proposed to construct the accounting of cultivated land resource asset value. By using the comprehensive index system, the asset value of cultivated land resources in County A was calculated. The results showed that: (1) In the context of rural revitalization, the most prominent function of cultivated land was its social service value. (2) The social value calculation of narrowing the urban-rural income gap can highlight the problems in the coordinated development of urban and rural areas. (3) Ecological loss was an important factor affecting the sustainable development of cultivated land resources, which should be fully considered in the asset value accounting of cultivated land resources. Therefore, according to the findings in this study, it is necessary to strengthen the protection of the social value of cultivated land resources; upgrade the agricultural core technology; improve agricultural supply efficiency; improve the fertility and reduce the pollution of cultivated land.