Natural capital accounting of land resources based on ecological footprint and ecosystem services value

Land resources are the material basis for human survival and development. Rapid economic development in the past has resulted in the over-utilization of land, and the undervaluation of land in market transactions has further exacerbated the loss of land benefits. This calls for monitoring the quantity and quality of land and reversing the undervaluation of land to reduce the waste of land resources. Based on this, a scientific natural capital accounting system of land resources should be established to understand the quantity and value of land resources in time. In order to provide a comprehensive evaluation of land utilization, this paper introduces the idea of compiling the land resources balance sheet. First, the physical quantity of land is calculated through the ecological footprint method improved by net primary productivity. Second, the value quantity of land is calculated through the equivalent factor method which is improved by the biologically productive land area obtained above, and then using ArcGIS to further demonstrate spatial and temporal changes in land resources. Taking the relevant data of Chongqing from 2000 to 2020 as an example, the land status is comprehensively evaluated from multiple perspectives, including quantity, value and spatial distribution. The results show that: (1) Under the dual impact of changes in the physical quantity and the unit price of land, the value quantity of land assets and equity in Chongqing realized 5.9 times and 5.1 times growth respectively during the study period. (2) Grassland was the most productive land type in Chongqing. Over a long time period, Chongqing prioritized the development of animal husbandry, placing too much emphasis on the production function of grassland and neglecting ecological protection, which was caused by an imbalance in the pasture area. In 2020, grassland utilization exceeded 40.9 % of the carrying capacity. (3) The value quantity of land in Chongqing existed in a spatial distribution pattern that was high in the southeast and northeast and low in the center and west, and there was a great imbalance in its growth rate among regions. The research results are helpful to the rational utilization and standardized transaction of land resources in Chongqing, and provide references for the inclusion of land resources in the management of state-owned assets.