In order to establish the connection between the dimensionless cultivated land quality grade and the monetary quantifiable cultivated land value, we explored the value of cultivated land of different quality grades based on the evaluation result of the cultivated land quality grade in Y city.Research methods: The present value of earnings method, shadow price method,and equivalent factor method. Research results:(1)The average comprehensive value range of cultivated land of different grades in Y city was 35.37-158.53 ten thousand yuan/hm
2, of which the average land economic value range was 4.60-21.59 ten thousand yuan/hm2, and the average social value range was 30.35-134.67 ten thousand yuan/hm
2, the average ecological value of land ranges from 0.43-2.27 ten thousand yuan/hm
2. The value of cultivated land decreased with the decrease of land grade.(2)In the comprehensive value of cultivated land, social value accounts for more than economic value and becomes an important part that cannot be ignored in the calculation of cultivated land value. The proportion of social, economic, and ecological values decreases in turn.(3)There is a significant difference in the average comprehensive value of cultivated land of different grades. The greater the difference in the quality of cultivated land, the greater the difference in value.The difference in value of cultivated land between six to ten adjacent grades is much higher than that of cultivated land at grades one to five, that is, the difference in value of cultivated land between adjacent low grades is greater than that of high grades.Research conclusion: This article attempts to break the inherent assumption of the homogeneity of regional cultivated land in the original cultivated land value accounting research, and manifests the quality grade value of cultivated land.In the future, it is necessary to explore and formulate compensation mechanisms that consider the differentiation of comprehensive value dimensions such as society, economy, and ecology according to different quality levels of cultivated land, and establish scientific and reasonable cultivated land compensation standards.At the same time, the focus is on improving the quality of cultivated land of grades five to ten, which can maximize the potential of regional cultivated land value.In addition, it is very important to make up for the shortcomings of low-quality cultivated land, to effectively improve the quality of regional cultivated land, and to implement normalized protection of the quantity and quality of cultivated land.