Some new insights on the statistical origin of the Bekenstein-Hawking   entropy I: Some heuristic arguments
  Now that the Bekenstein-Hawking entropy has been found within the traditional theory, its physical interpretation should hide in quantum field theory in curved spacetime (only its quantum corrections require a detailed knowledge of quantum gravity). However, to interpret the statistical origin of the Bekenstein-Hawking entropy, there have developed many microscopic pictures, some of them are based on the theories that themselves remain to be experimentally verified, while some cite the Hawking temperature formula and actually argue in circle (and then they have not provided more information than the seminal work of Bekenstein and Hawking). Within quantum field theory in curved spacetime (without introducing any new hypothesis), it is inevitable for us to attribute the Bekenstein-Hawking entropy to entanglement entropy. In the first part we just provide a heuristic argument, a rigorous theoretical model will be presented in our next work. 
Zhi-Yong Wang
gr-qc hep-th