陕西省经济-社会-环境系统协调性研究

经济、社会、环境三个子系统构成一个复杂的区域系统,区域系统的协调性与综合水平在不同程度上反映了某地区的发展水平,经济--社会--环境系统协调发展是可持续发展的基本要求.陕西省位于西部前沿,是实施西部大开发战略目标的重要省份.选择区域子系统的组成要素并确定各要素的评价标准,根据集对分析的思想得到各子系统所处的状态,按照空间概念计算区域系统内各市的协调性和综合水平.结果表明:①陕西省大部分区域协调性在中等水平以上;②陕西省各市综合水平值普遍偏低;③陕西省各市综合水平与经济水平(以人均GDP衡量)存在一定的正相关关系.研究结论可为陕西省不同城市采取相应策略促进区域系统协调发展提供一定参考.     

目的地旅游系统隐性结构的分析

目的地系统是旅游系统中的一个重要子系统,组成这一系统的结构和要素有显性和隐性之分.从目的地旅游系统隐性结构要素的存在形式、功能表现等进行分析,旨在引起人们对隐性要素的关注,并进行有效的保护和合理的利用,实现旅游目的地的可持续发展.     

基于人地关系的中国工业园区绿色发展思考

工业园区是中国乃至全球工业经济发展的重要空间载体。工业园区是我国产业发展的主阵地,但对区域环境也形成了较大压力。科学调控工业园区人地关系,推动园区绿色发展,对于工业领域生态文明建设意义重大,亟待深入研究。当前,从人地关系视角入手,多要素耦合的工业园区绿色发展研究仍较匮乏。本文提出了工业园区人地关系内涵及基本分析框架,阐述了国内外关于工业园区人地关系相关研究的概况,重点对工业园区能源、水、土地、环境等方面可持续调控典型研究进行了分析。本文对工业园区人地关系研究的主要难点进行探讨,并提出进一步研究需重点关注的三个基本问题,以期为推进园区绿色发展提供新视角。最后,建议从系统工程角度综合分析园区经济、能源、水、土地、环境等关键子系统的分异特征及相互作用,建立多目标、多属性、多要素协同的园区绿色发展路径优化调控方法,支撑管理决策。     

环境会计是会计改革和经济可持续发展的需要

本文从环境会计的两大支持系统入手,详细的论述了环境会计的理论结构及其组成模式,并对环境会计的宣传教育和奖惩制度提出了建议。     

苏州市旅游安全救援系统构建研究——以苏州太湖快艇事件为视角

构建旅游安全救援系统已成为旅游地旅游发展中的重要工作.2012年“4·4苏州太湖快艇事件”反映出苏州当前旅游安全救援系统存在一定漏洞,给苏州著名旅游目的地形象造成了严重的负面影响.以该事件为视角,深入剖析出该事件旅游救援过程中存在没有统一救援指挥中心、各部门联动不足和景区内安全救援漏洞大等一系列问题,以此构建苏州旅游安全救援指挥中心、旅游报警定位子系统、旅游救援行动子系统、旅游救援善后子系统、旅游救援协调子系统和旅游救援保障子系统等6个部分组成的完整、快捷、高效的苏州旅游安全救援系统,并对旅游安全救援系统内在机理进行深入阐释.     

关于建立重大工程项目绿色管理制度的思考

本文以可持续发展、生态文明和绿色发展理念为指导,指出了重大工程项目绿色管理的重要意义,构建了重大工程项目绿色管理的概念、内涵、特征、驱动力等理论体系,给出了重大工程项目的绿色决策、绿色设计、绿色施工、绿色运营等绿色管理方法和基于可持续发展指标、碳足迹指标和节能减排指标的绩效评估指标体系,分析了国内外几个典型重大工程项目绿色管理的先进经验和做法,指出了当前我国重大工程项目绿色管理存在的问题和面临的挑战,从制定绿色管理战略和规划、加强全生命周期绿色管理、加强绿色设计与施工、加强绿色技术创新、开展绿色绩效评估、开展重大工程绿色试点示范等六个方面提出了建立我国重大工程项目绿色管理的建议。     

消费者绿色购买行为的营销要素分析CSSCI

从消费者感知角度,提出了绿色产品营销要素感知量表,开展问卷调查。利用样本的1/2数据展开探索性因子分析,优化量表测项,获取绿色产品营销要素感知的5个因子,包括可信性、信息获取、可得到性、价值感知和价格因素,且均通过信度检验;利用样本的另1/2数据展开验证性因子分析,检测量表结构效度。结果表明,量表具有良好的聚敛效度和判别效度,是测量绿色产品营销要素感知的有效工具。基于此,对提升绿色产品营销要素感知,促进绿色购买行为提出了建议。     

论矿区权益与绿色成本会计

矿区权益是指企业取得的已探明可采矿区的开采权利和未探明矿区的可开采权利.如果站在整个矿区的角度看,它是指开采矿区内各个利益主体所享有的权益.我国矿山企业在长期开采矿产资源的过程中,出现了地面塌陷、废矸石占地、污水排放、掠夺式开采、矿难事故等不良现象,其中许多问题都甩给了社会.在开采矿区建立绿色会计,有利于维护各种权益,遏制不良现象的发生,并为绿色GDP提供直接依据.     

辽宁省全要素水资源绿色效率测算与提升路径分析——基于DEA-Tobit模型

在现有全要素水资源效率研究的基础上,融入绿色发展理念,利用DEA-Tobit模型测算了2005—2017年辽宁省14个地市的全要素水资源绿色效率,并在此基础上探究了各地市的节水减排潜力与全要素水资源绿色效率的提升路径。结果发现:(1)辽宁省全要素水资源绿色效率的平均值由2005年的0.457波动上升至2017年的0.775,但整体仍处于较低水平;(2)各地市全要素水资源绿色效率差异较大,呈现出由中部地区逐渐向边缘地区提升的趋势;(3)各地市节水减排潜力差距显著,沈阳与锦州应作为节水减排的重点区域;(4)农业种植结构、用水强度对辽宁省全要素水资源绿色效率的提升具有较强的抑制作用,工业废水排放强度对辽宁省全要素水资源绿色效率的抑制作用不显著,市场化水平对辽宁省全要素水资源绿色效率的提升具有一定的促进作用。     

资源型企业生态责任培育研究——基于财务的视角

资源型企业生态责任意识淡薄，忽视环境保护，使全社会付出了高昂的环境成本。资源型企业履行生态责任有助于企业融资，可提升企业投资业绩。培育资源型企业的生态责任需要多方的努力，从财务视角来研究培育和提升资源型企业生态责任的途径，认为构建资源型企业生态责任融资机制、认真贯彻实施《企业财务通则》、构建绿色会计理论体系以及建立生态责任信息披露机制等可有效培育资源型企业的生态责任。     

生态产品价值实现机制的理论基础：热力学，景感学，经济学与区块链

当前，生态产品价值实现探索实践中面临生态系统服务度量难、核算难、货币化难、交易难等基础性难题，导致生态产品价值核算体系不统一、生态产品市场交易机制不完善、各类生态产品交易平台不规范、绿色金融滞后、绿色发展市场化激励机制不足等问题。本文从最关键的生态产品价值理论出发，梳理生态产品价值实现困境的根源和理论基础，并尝试提出可能的多元核算方法与热力学、景感学、经济学相结合的实践解决路径，形成不同单位的统一核算标的物。通过探索利用区块链、大数据等科技赋能生态产品价值实现，提出构建生态资产加密数字货币化的可能性，并进一步形成不同生态产品的价格形成机制、成本监审制度和价格调整机制，完善生态产品市场交易机制，建立统一的生态产品交易平台，促进绿色金融发展，推动自然资源管理能力现代化。     

基于双系统理论的消费者价格判断决策模型

参考价格理论是构建价格判断模型的传统理论,其价格判断模型是一种典型的推理性模型.根据双系统理论,人们的决策应是推理性和直觉性两类过程的交互作用,心理账户理论正是描述直觉性决策的基本理论之一.构建了基于参考价格与心理账户的双系统价格判断决策模型,对不同心理账户数据进行分析发现,被试者的目标价格决策过程具有显著差异.     

Public parks as an element of urban planning: a missing piece in Accra's growth and development

Public parks are important to urban environments, residents, and visitors. Among other functions, they provide environmental services, such as air and water purification, and they increase both recreational opportunities and the attractiveness of the urban environment. Because of their importance, urban parks serve as public spaces that provide visitors and urban residents with rights to the city. This paper identifies the dearth of urban public parks in Accra-Tema city-region as worrying. The Accra Plan 1958 underscored the significance of green spaces and designated the coastal strip for parks development but the areas have been lost to various urban uses. We argue that the continual neglect of public parks within urban planning and community development schemes in the Accra-Tema city-region is a major concern because it is depriving the citizens a right to the city and its public spaces. A number of factors have worked adversely against the provision of public parks and green spaces in the city-region. These include development pressures, undue political interference, a complex land delivery system, and ad hoc planning. The paper concludes by offering policy suggestions as to how to resolve the dearth of parks and green spaces in the city-region.     

Environmental accounts for households: A method for improving public awareness and participation

Recently the European Council agreed on a CO₂ reduction target of 10% by the year 2010. In accordance with this, Denmark decided to reduce its CO₂ emissions by 25% over the same time period. One important element of both the European and Danish agreements is energy saving in industries and in private households. Typically industries and private households are also expected to participate in other kinds of environmental improvements, e.g. waste treatment. Such improvements in environmental performances are normally accounted for. In industry, for example, green accounting or environmental auditing are techniques used to measure progress in environmental performance. But when it comes to the environmental performance of people or households very few book-keeping principles have been developed. This paper describes a Danish share-housing project's efforts to formulate an environmental policy and outline an environmental accounting system which can keep track of a household environmental record. It describes the environmental accounting methods, the results and experiences from its first five years.     

Towards a sustainable economy? Socio-technical transitions in the green building sector

Making the transition to a green economy is a major policy driver in the UK and other countries. Entrepreneurs are suggested as being at the forefront of this transition and as a driving force for sustainability. These “green entrepreneurs” may represent a new type of entrepreneurial behaviour combining economic, environmental and social aims. In this paper, we present empirical work conducted with green entrepreneurs in the UK green building sector. Buildings have significant impacts on the environment, both in terms of materials and post-construction energy demands. Drawing on sustainability transitions theory, we examine the role of green entrepreneurs in affecting change and suggest that green building niches are less consensual than previously theorised. In theorising green entrepreneurs, we also point to the need to consider them within wider networks of activity rather than as lone actors and the implications this has for policy.     

Measuring Corporate Sustainability

Although sustainable development has been interpreted primarily as a national (or global) goal, there is increasing discussion of the 'sustainable city', the 'sustainable sector' and the 'sustainable business'. In this paper, the notion of corporate sustainability is explored and developed. We argue that one of the keys to understanding corporate sustainability is full cost accounting, that is, valuing pollution in corporate green accounts. Defining and measuring corporate sustainability is more than just an academic concern. Corporate entities are increasingly under pressure to demonstrate how they contribute to the national sustainability goals outlined by government. Hence, this paper seeks to provide practical advice on how businesses might adapt and improve current environmental accounting and reporting practice.     

On accounting for sustainable development and accounting for the environment

Economic sustainability or intergenerational equity entails maintaining social well-being by decisions about investments in different types of assets. Under certain conditions, consumption can be sustained by depleting resources, or various kinds of natural capital, while building up other kinds of capital. Theoretically, the choices involve the use of a set of accounting prices. The question becomes one of finding and implementing accounting prices that express the roles of the various capital goods in achieving the objective of the economy.Hartwick's rule holds that an economy can be sustained if the value of the total, net investment in the economy, evaluated at those accounting prices, is zero. The rule applies to a special, abstract economic model which expresses a social objective different from the discounted-utilitarian objective on which national accounting is based. Different objectives give rise to different accounting prices. Because the prices may not be right, the zero net-investment rule using available national-accounting prices cannot generate a condition for sustaining an economy.Still, environmental accounting is a tool which, used prudently, can make an important contribution to social decision-making. This paper expands upon these ideas by discussing the incorporation of natural resource and intangible environmental costs and benefits into green accounting at the firm as well as the economy level. Common techniques of mine valuation and standard corporate accounting are the bases for this extension to the valuation of and accounting for decisions concerning the environment.     

Life-cycle cost-benefit analysis of extensive vegetated roof systems

The built environment has been a significant cause of environmental degradation in the previously undeveloped landscape. As public and private interest in restoring the environmental integrity of urban areas continues to increase, new construction practices are being developed that explicitly value beneficial environmental characteristics. The use of vegetation on a rooftop--commonly called a green roof--as an alternative to traditional roofing materials is an increasingly utilized example of such practices. The vegetation and growing media perform a number of functions that improve environmental performance, including: absorption of rainfall, reduction of roof temperatures, improvement in ambient air quality, and provision of urban habitat. A better accounting of the green roof's total costs and benefits to society and to the private sector will aid in the design of policy instruments and educational materials that affect individual decisions about green roof construction. This study uses data collected from an experimental green roof plot to develop a benefit cost analysis (BCA) for the life cycle of extensive (thin layer) green roof systems in an urban watershed. The results from this analysis are compared with a traditional roofing scenario. The net present value (NPV) of this type of green roof currently ranges from 10% to 14% more expensive than its conventional counterpart. A reduction of 20% in green roof construction cost would make the social NPV of the practice less than traditional roof NPV. Considering the positive social benefits and relatively novel nature of the practice, incentives encouraging the use of this practice in highly urbanized watersheds are strongly recommended.     

甘肃省农业高质量发展水平测度及制约因子研究

结合农业高质量发展的特征,构建农业高质量发展评价指标体系,采用熵值法、障碍因子诊断模型对甘肃省2009—2018年农业高质量发展水平和制约因素进行分析。结果发现:①2009—2018年,甘肃省农业高质量发展综合水平整体呈增长态势,但农业发展质量不高。②农业绿色发展和农业科技创新是甘肃省农业高质量发展的主要短板。③人力资本和生态环境保护是制约甘肃省农业高质量发展的主要因素。基于研究结果,提出强化政府职能、培育和引进高质量农业人才、贯彻新发展理念、构建生态补偿机制等加快甘肃省农业高质量发展的政策建议。     

弹性系数在“绿色GDP”核算研究中的应用

本文总结了四川省在"中国环境经济核算体系总体框架"下"绿色GDP"核算结果的局限性,进而提出了"绿色弹性系数"的概念,并比较分析了2005~2007年四川省各地区的"绿色弹性系数",有效地反映了环境污染负荷的变化与社会经济的发展相互制约的关系以及发展趋势和规律。