The establishment of a complete carbon ecological compensation mechanism is of great significance for China to achieve "carbon peak and carbon neutrality" as soon as possible. From the perspective of land carbon budget accounting, this paper measures the carbon emissions and the value of carbon ecological compensation in 30 provinces in China from 2010 to 2019, by constructing a carbon ecological compensation model, and analyzes it from both time and space perspectives. The study found that: (1) during the period 2010-2019, China's carbon absorption remained basically stable, and woodland and grassland were the main carriers of China's land carbon absorption. The total carbon sequestration of woodland and grassland showed a pattern of being high in the west and low in the east, and the total carbon sequestration of cultivated land showed a pattern of being high in the east and low in the west. (2) Construction land is the main source of carbon emissions in China. Cultivated land carbon emissions mainly come from major agricultural provinces such as Henan and Heilongjiang, while construction land carbon emissions are mainly concentrated in energy-consuming provinces such as Shandong and Shanxi. (3) After revising the carbon compensation benchmark value, it is found that provinces such as Guangdong and Jiangsu should receive carbon ecological compensation, while provinces dominated by heavy industries such as Shanxi and Shandong need to pay corresponding carbon compensation fees. Finally, this article puts forward corresponding policy recommendations, such as that China should give full play to the role of the government and the market, accelerate the optimization and improvement of the ecological resource asset property rights system, and optimize the development and utilization of land.
Keywords: carbon balance; carbon budget accounting; carbon ecological compensation; ecological compensation; land carbon emissions; temporal and spatial differences.