环境会计—21世纪会计界的新课题

随着可持续发展经济战略目标的实施,环境问题受到越来越多的重视,会讨如何在环境管理中发挥其作用,向有关的信息使用者提供有用的信息,这便是环境会计所研究的内容。     

电算化条件下的会计档案管理

会计电算化的普及与深入,使会计档案管理工作发生了重要变化。本文从保密性管理,使用权限管理,存储管理和网络化管理等方面,论述了电算化条件下如何做好会计档案管理工作。     

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。     

对会计电算化环境下会计档案管理的思考

伴随着会计电算化工作在我国各企、事业单位中的普遍深入,会计电算化档案的管理工作面临着新的创新与发展.通过对会计电算化档案特点进行分析,介绍了在会计电算化环境下会计档案脱离于原计算机系统的收集方法、不同的信息载体存储介质及计算机软硬件环境下管理与保存、软件系统版本的不断升级对电算化会计档案的调阅利用.     

企业环境管理会计核算框架与方法研究

企业环境管理会计从环境的角度,将企业的环境影响纳入到环境会计的核算范围之内,构建一些实物型或价值型的环境业绩指标,表达企业对环境造成的影响或损害。本文立足于国际环境会计应用案例,结合财务会计特征和我国目前的环境数据基础,研究提出了中国企业环境管理会计的基本内涵和方法框架,并就如何加强企业环境管理会计的应用进行了讨论。     

用系统生成技术提高会计电算化系统的安全性

会计电算化是管理现代化的重要组成部分 ,会计电算化系统的安全性一直是管理信息系统的难点之一。根据多年实践的经验 ,提出采用系统生成技术改进提高会计电算系统的安全性 ,有助于广大中小企业会计电算化的推广应用。     

刍议环境管理会计

如何利用环境财务会计信息为企业内部管理层进行经营决策、投资决策服务是环境管理会计的研究内容。目前 ,国内对有关环境管理会计的研究还很欠缺。本文从环境成本的核算与管理、环境投资决策分析及环境业绩评价三个方面对环境管理会计的核心内容进行了探讨     

论我国绿色会计理论体系的构建

运用系统论的思想和方法,对我国绿色会计理论体系的基本框架进行了构建,提出绿色会计理论体系作为系统是由若干个要素或子系统组成的有机整体.这些子系统之间既具有一定的联系,又都有其特定的功能作用,都要受到一定的社会、经济和生态资源等外部环境因素的影响.绿色会计理论体系的组成要素包括绿色会计的理论基础、职能、目标、对象、假设、原则、确认、计量和报表等内容.在此理论的基础上,提出了一些具体实施的可行性建议.     

企业“在建工程“会计核算电算化的探讨

企业“在建工程”会计电算化软件设计构想是利用计算机技术完善传统会计的核算形式,核算内容为项目会计期间成本和项目期间成本,该设计构想形成的软件能够有效地发挥出会计核算在经济上管理项目的作用。     

会计国际化下现金流量表会计的国际协调

会计的国际化同时要求现金流量表会计的国际化。通过深入理解现金流量表会计的概念,比较中西方现金流量表会计的差异,既而引出现金流量表会计国际协调的概念,并对现金流量表会计国际协调的本质等进行探讨,最后提出了我国现金流量表会计国际协调的可能战略。     

油田企业实施环境管理会计制度的必要性

通过对油田企业落实科学发展观、减轻环境压力、促进油田企业自身健康有序发展、寻求国家环境政策的支持、实现可持续发展、提高油田企业国际竞争力等几方面实施原因进行分析,并与传统会计相对比,充分挖掘实施环境管理会计制度的益处,阐述了油田企业建立和实施环境管理会计制度的必要性和紧迫性,强调了油田企业只有实施环境管理会计制度,才能增强企业竞争力,扩大市场份额,减少环境风险,实现企业永续经营。     

THE ROLE OF ADVISORY BOARDS IN A WATER MANAGEMENT AGENCY1

ABSTRACT: Since Saskatchewan assumed the responsibility for managing the Province's water resources in 1930, the importance of the Province's water resources has been recognized by assigning the responsibility for managing the resource to higher levels in the government structure. With such recognition, there tended to be an overlapping of responsibilities that resulted in undefined areas of jurisdiction and duplication of services. Also, there was no opportunity for direct public participation in the management structure. These deficiencies were recognized, and following a series of public hearings a “Cabinet Committee on Water Concerns” in 1983 concluded that the most appropriate government structure for managing the water resources of Saskatchewan would be a Crown corporation. As a result, in 1984 the Saskatchewan Water Corporation was formed and given the responsibility to manage, administer, develop, control, and protect the water and related land resources in Saskatchewan. An important aspect of this responsibility was that the corporation should initiate a process of public involvement. Thus, six “Regional Watershed Advisory Boards” were established. The Advisory Boards provide the Corporation with a linkage to the general public by providing advice, participating in policy revision and development, and assisting Corporation staff in other related water management activities.     

Inexact fuzzy-stochastic mixed integer programming approach for long-term planning of waste management–––Part B: Case study

In this study, a solid waste decision-support system was developed for the long-term planning of waste management in the City of Regina, Canada. Interactions among various system components, objectives, and constraints will be analyzed. Issues concerning planning for cost-effective diversion and prolongation of the landfill will be addressed. Decisions of system-capacity expansion and waste allocation within a multi-facility, multi-option, and multi-period context will be obtained. The obtained results would provide useful information and decision-support for the City's solid waste management and planning. In the application, four scenarios are considered. Through the above scenario analyses under different waste-management policies, useful decision support for the City's solid waste managers and decision makers was generated. Analyses for the effects of varied policies (for allowable waste flows to different facilities) under 35 and 50% diversion goals were also undertaken. Tradeoffs among system cost and constraint-violation risk were analyzed.Generally, a policy with lower allowable waste-flow levels corresponded to a lower system cost under advantageous conditions but, at the same time, a higher penalty when such allowances were violated. A policy with higher allowable flow levels corresponded to a higher cost under disadvantageous conditions. The modeling results were useful for (i) scheduling adequate time and capacity for long-term planning of the facility development and/or expansion in the city's waste management system, (ii) adjusting of the existing waste flow allocation patterns to satisfy the city's diversion goal, and (iii) generating of desired policies for managing the city's waste generation, collection and disposal.     

我国低碳转型进程中碳强度与电气化环境库兹涅茨倒U形关联的检验与政策启示

中国正在积极地谋求低碳化转型,政府承诺落实2030年前碳达峰的目标并努力争取2060年实现碳中和。碳强度控制是实现CO_2减排的关键制度,而电气化又与碳排放和经济增长都具有紧密的联系。因此,研究电气化与碳强度的关系对政策设计和制定碳强度控制政策具有重要意义。基于电气化与碳强度关系的现有研究,本文提出了碳排放强度随着电气化水平提高先上升后下降的环境库兹涅茨曲线(EKC)关系假设。本文以中国1997—2016年30个省份的面板数据为对象进行假设检验,并使用空间杜宾模型验证空间效应对结果的影响。结果显示,我国电气化与碳强度之间确实存在显著的倒U形的EKC关系,并且这一结论在考虑空间因素后仍然稳健。EKC曲线的拐点在不考虑空间因素的情况下位于电气化水平为10.52%的位置,在考虑了空间因素后略微后移到10.81%。截至2016年,所有省份的电气化水平均处于EKC拐点的右侧,即电气化水平的提高将对碳强度下降起到显著的促进作用。最后,针对电气化与碳强度关系的一般与空间特征,本文对电气化发展提出了政策建议。     

基于全产业链视角实施生态资产管理

生态资产是人类赖以生存的基本条件,当前研究尚未充分关注人类活动对生态资产的影响。本文从社会经济系统的全产业链视角出发,探讨产业链不同环节的生产消费活动对生态资产的影响以及所对应的不同政策内涵。分析结果表明,产业链的不同环节对应不同政策内涵,识别不同环节上的关键区域/行业能够为不同类型的政策决策指出着力点。初始投入环节的核算服务于人力资本投入行为的调控;初始生产环节的核算服务于末端控制手段,包括资源节约与污染物减排;中间生产环节和末端生产环节的核算服务于提升生产效率的政策手段;最终消费环节的核算服务于消费行为优化。最终得出应该从全产业链视角实施多环节生态资产管理的结论,并提出,为了从全产业链视角实施生态资产管理,应考虑建立一套标准化、全产业链视角的生态资产需求核算框架,建设支持全产业链视角核算生态资产需求的基础数据库,将全产业链视角管理生态资产的思维融入政策决策等建议。     

Five propositions for improving decision making about the environment in developing communities: insights from the decision sciences

Decisions focused on managing natural resources in developing areas present some of the most imposing challenges to policy makers, scientists, and stakeholders alike. The response of policy makers and the technical community in the face of these challenges has been significant. However, our experiences as researchers and facilitators of group planning and decision-making processes have left us concerned about the lack of attention devoted to supporting the underlying processes used to make these complex decisions. To this end, we present five propositions based on work in the decision sciences that we believe stand out as essential for improving decision-making processes in developing communities.     

NELUP: Some Reflections on Undertaking and Reporting InterdisciplinaryRiver Catchment Modelling

NELUP was a five-year academic research project into interdisciplinary river catchment modelling. The experience of staff involved offers useful insights into the intellectual and practical problems associated with interdisciplinary catchment management research and the dissemination and acceptance of results. In particular, it is suggested that: entrenched academic territories, derived from disciplinary and data differences, make managing an interdisciplinary team of researchers a non-trivial task; data errors, model complexity and model generality masked by a seductively sophisticated-looking DSS risk an illusion of technique; and that acceptance of decision support is hindered by practitionersand policy makers' suspicion of potential automated decision making by default.     

Practicalities of participation in urban IWRM: Perspectives of wastewater management in two cities in Sri Lanka and Bangladesh

As the demand for water in cities increases, the quantity of wastewater being produced is growing at a phenomenal rate. If resources are to be managed effectively, a new paradigm is required for urban wastewater management. This paper reviews the initial findings of a participatory action planning process for managing wastewater for agricultural use. It finds that such processes need considerable facilitation, capacity building and knowledge sharing, but that if a plan can be devised that meets the needs of the stakeholders, even if some compromise is required, then certain stakeholders are likely to take responsibility for specific aspects. This may not meet the entire integrated water resources management (IWRM) vision of the plan but provided the plan is developed in such a way that incremental implementation will be beneficial then this will produce some success and may stimulate further cooperation.     

US resources policy: The 1982 report to congress

This paper analyses the extent to which the new Reagan mineral policy will encourage increased US production, substitution, recycling and conservation, domestic stock-piling and diversification of foreign supplies. Major inadequacies of the mineral policy are the transfer of responsibility for research and development from the government to the unprepared private sector, the lack of emphasis on short-term research and development in mineral processing technology, and the lack of coordination between minerals policy and national security and foreign policy. However, overall the policy is a positive step towards reducing the current US minerals supply vulnerability.     

Corporate waste accounting at PSE&G: Bringing a companywide system on-line

Waste accounting has become a necessary practice for companies endeavoring to track their wastes toward realizing discrete waste minimization and pollution prevention objectives. Measurement systems and program initiatives certainly must be tested to find out what will repeatedly work for and best serve a company. Public Service Electric and Gas Company (PSE&G) has committed to revolutionizing the processes of managing materials, wastes, and their associated information. In laying out their strategic plan, company representatives specified the need for a companywide waste accounting system to enable them to monitor progress toward achieving two important short-term waste management targets by the close of 1995. Together with the Electric Power Research Institute, PSE&G is implementing a four-year program to install such a system. The results of the first year-and-a-half's work are reported in this article. The purpose of this article is to discuss the results of implementing a waste accounting system on a utility companywide basis. We will address the experience of bringing such a system on-line at PSE&G. The Electric Power Research Institute (EPRI) previously developed a framework and approach for measuring the performance of utility pollution prevention programs called waste accounting, including the development of a software program called Accounting Software Application for Pollution Prevention or ASAPP.¹ These programs were devised to assimilate detailed information from the facility up through the corporate levels.