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Revealing the multidimensional value of cultivated land resources, improving calculation methods, and exploring their spatial distribution characteristics and influencing factors are crucial for the enhancement of natural resource accounting systems and the protection of cultivated land resources. This study takes Guangxi, China, as an example and constructs a comprehensive multidimensional value evaluation system for cultivated land resources at the county scale. The income capitalization method, substitution market method, and value equivalent correction method were applied to calculate the economic, social, and ecological values of cultivated land resources in 111 counties in 2020. Furthermore, spatial autocorrelation analysis was employed to study their distribution characteristics and influencing factors. The results show that: (1) In 2020, the total value of cultivated land resources in Guangxi was USD 2859.3 billion, with the economic, social, and ecological values were USD 1674.2 billion, USD 417.7 billion and USD 767.3 billion USD, respectively. (2) The economic and social value of cultivated land per hectare at the county scale in Guangxi demonstrates similar spatial distribution patterns. High-value counties exhibit a strip-like distribution along the eastern edge, following a north–south orientation, while low-value counties form clusters in the central and western regions. (3) There is a significant spatial clustering effect of all values of cultivated land resources in local space, with "high-high" and "low-low" clustering. (4) The level of economic development in counties has a negative impact on the ecological value of cultivated land resources, while it has a positive impact on their social value. (5) Natural conditions, agricultural infrastructure conditions and agricultural development approaches are the key factors affecting the value of cultivated land resources. [ABSTRACT FROM AUTHOR]