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全面准确核算耕地资源利用的生态外部性价值是耕地保护生态补偿的基础,对耕地资源的利用不仅会产生正的生态外部性,还会产生负的生态外部性,如水体污染、土壤重金属污染等,因此核算耕地资源利用的生态外部性价值时,应充分考虑其生态效益和环境成本.采用单位面积当量因子法和资源环境经济学的相关理论和方法,核算了南京市2014年耕地资源利用的生态外部性价值.研究结果表明,2014年南京市耕地资源利用的生态服务价值为55.08亿元;耕地资源利用的环境成本为9.23亿元;生态补偿总价值量为45.85亿元,只占财政收入的2.59％,并不构成财政紧张.对耕地资源利用的生态外部性价值核算旨在正确认识耕地资源利用中的生态效益和环境问题,为制定生态补偿措施提供依据.“,”To calculate the ecological externalities of cultivated land resources comprehensively and accurately is the basis of the ecological compensation for cultivated land protection.Cultivated land resources not only have positive ecological externalities,but also have negative externalities,such as the agricultural non-point source pollution,the soil heavy metal pollution and other environmental costs,therefore,when calculating the ecological externalities of cultivated land resources,the ecological benefits and the environmental costs should be fully considered.In this paper,the positive and negative ecological externalities of cultivated land resources in Nanjing city are calculated by the method of the unit area equivalent factor and the resource and environmental economics.It is shown that the ecological service of cultivated land resources in Nanjing city in 2014 is worth ￥55.08× 108;the negative ecological service value of cultivated land resources is ￥9.23×108;the total value of the ecological compensation quantity is ￥45.85×108,accounting for only 2.59％ of the revenue,which does not constitute a financial strain.The calculation of ecological externalities of cultivated land resources provides a basis for correctly understanding the ecological benefits and environmental problems in the use of cultivated land resources and a basis for the development of ecological compensation measures.