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基于水稻生产的耕地资源价值评估与财务管理研究

Research on the Valuation and Financial Management of Cultivated Land Resources Based on Rice Production
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摘要 了解耕地资源价值和进行财务管理对于实现耕地资源的合理配置至关重要。为此,以某地区三块水稻耕地为例,进行耕地资源价值评估,收益还原法评估耕地的水稻生产价值,改进当量因子法评估耕地资源生态价值。基于水稻生产的种植、加工和销售环节,设计财务管理体系。结果表明:耕地1的水稻生产价值随时间呈现波动上升趋势,但低于耕地2,耕地3的价值波动大;耕地1和耕地3的资源生态价值随着时间呈现波动上升的趋势,耕地2的资源生态价值随着时间呈现先下降后上升的趋势。 Understanding the value of arable land resources and conducting financial management are crucial for achieving rational allocation of arable land resources.For this purpose,taking three rice cultivated lands in a certain region as an example,the value of cultivated land resources is evaluated.The income restoration method is used to evaluate the rice production value of cultivated land,and the equivalent factor method is improved to evaluate the ecological value of cultivated land resources.Design a financial management system based on the planting,processing,and sales processes of rice production.The results showed that the rice production value of cultivated land 1 showed a fluctuating upward trend over time,but was lower than that of cultivated land 2,and the value of cultivated land 3 fluctuated greatly;The ecological value of cultivated land 1 and cultivated land 3 shows a fluctuating upward trend over time,while the ecological value of cultivated land 2 shows a trend of first decreasing and then increasing over time.
作者 付静 FU Jing(Henan Technician Institute,Zhengzhou 450000,China)
机构地区 河南技师学院
出处 《北方水稻》 2025年第3期87-91,共5页 NORTHERN RICE
关键词 水稻生产 耕地资源价值 收益还原法 改进当量因子法 财务管理 Rice production Value of cultivated land resources Income restoration method Improve the equivalent factor method Financial management
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