中文摘要：

耕地保护外部性及其经济补偿问题日益成为经济发展现实中的生态治理研究的重要领域，但既有的研究尚缺乏系统性和理论基础。本文综合运用文献资料法、对比分析法，较为系统的梳理了国内外关于耕地价值核算、耕地保护外部性及其经济补偿研究的代表性观点。在此基础上分析了当前的研究不足与未来的研究取向。研究发现：①国内对耕地价值核算的研究多沿袭国外的理论框架，且对于耕地非市场价值的划分缺少一个明晰的分类体系；②耕地资源外部效益的估算方法应区别对待，且缺少不同方法与途径的比较研究：③耕地外部性的经济补偿标准在时空分配方面的研究有待强化；④缺乏对耕地保护的补偿模式与执行效率的研究。进而提出：应充分借鉴国外经验并结合中国国情，实现耕地价值核算理论框架的整合。并基于利益相关者的分析框架进一步加强耕地保护外部性经济补偿体系、补偿标准及其遁行机制方面的研究，推进CVM等价值评价方法等在资源开采矿区生态补偿及资源综合成本核算方面的应用研究。

英文摘要：

The issue of farmland＇ s externalities and its economic compensation is increasingly becoming an important issue and focus field in ecological governance. However, existing research lacks a systematic and theoretical basis. Based on the methods of documentation and comparison analysis, this paper systematically reviews domestic and foreign representative views on the farmland value accounting, the externalities of farmland protection and its economic compensation. Based on this, the paper analyzes the current research limitation and the future research orientation. The results indicate that ： （ 1 ） The current classified systems of the farmland＇ s non-market value are not clear. The domestic researches on farmland value accounting mostly follows abroad theoretical framework. （ 2 ） Some studies confuse the approaches in the estimation of the external benefits of the farmland, and lack the comparative study from different methods or perspectives. （3） It is necessary to strengthen the study about the standards of the financial compensation for farmland externalities in terms of temporal and spatial distribution. （4） The current study is less concerned about the compensation mode and its execution efficiency of the farmland protection. It is concluded that foreign experiences can be learned combining with Chinese situation in order to appropriately integrate the theoretical framework of farmland＇ s value accounting. In addition, China should establish the farmland protection compensation standards and its operating mechanism by the stakeholder＇ s framework, and promote the application researches of CVM and other valuation methods in ecological compensation and resources cost accounting, etc.