Abstract:Construction of rural ecological civilization is one of the major projects in the ecological conservation of Hainan Province. By cultivating "Civilization Eco-Villages" and creating "Beautiful Villages", the ecological civilization in Hainan Province has gradually advanced in depth, and it has ushered in a rare opportunity for development in the rural areas. The gross ecosystem product (GEP) accounting can play the role of evaluating the performance of ecological civilization through calculating the values of ecosystem products and services, and eventually supply the scientific data to decision makers for finding the balance between ecological protection and rural economic development in the future. At the same time, it can be used to reveal the current resource values of the village that will help to attract more capital, technology, talents and other to the rural area, and make lucid waters and lush mountains invaluable assets. In this paper, GEP of Wenmen Village, Tianya District, Sanya City, Hainan Province was accounted as a case study. The results showed that the GEP of Wenmen Village in 2007 was 10297.79×104 yuan and the value per unit area was 5.06×104 yuan/hm2. The value of ecosystem products accounted for 24.93% and the value of ecosystem regulation services accounted for 75.07%. Among the value of services, the values of water conservation, flooding mitigation, C fixation, oxygen production, and air purification were 3287.44×104 yuan, 1593.32×104 yuan, 2815.31×104 yuan, and 34.72×104 yuan, respectively. The forest land contributed the most to the value of ecological regulation services, accounting for 69.57% of the total value, followed by the farmland (14.86%) and orchard land (11.66%). The study suggests that, with the future strengthening of rural ecological civilization construction, including the improvement of nature resource management system, and the integration of ecological agriculture and rural tourism, it is necessary to improve the content of accounting.