中国自然资源资产负债表编制及运用的关键问题

完善的自然资源资产负债表编制体系,能为国家和各级政府摸清“家底”,进行宏观经济管理、资源配置等工作提供重要的数据信息。党的十八届三中全会提出探索编制自然资源资产负债表之后,与此相关的理论研究迅速增加,但针对自然资源资产负债表编制和运用的理论与实践仍存在一些模糊认识;诸如自然资源负债等难以确定的问题。着眼于此,本文对我国自然资源资产负债表的编制现状进行了认真的思考,总结出自然资源资产负债表编制和运用的六个关键问题,即对国际规范SEEA2012和SNA2008的认识问题,对以县级单位为起点的编制主体的认识问题,对单式和复式表格根本区别的认识问题,对实物量和价值量转换难点的认识问题,对自然资源资产负债表信息渠道与平台建设的认识问题,对自然资源资产负债表编制中各部门权责关系的认识问题。以此为基础,本文从国际做法和国内实践两个角度进行了分析,并提出了本文观点:编制和运用自然资源资产负债表,应全面理解、充分借鉴SEEA2012和SNA2008的国际规范;确立以县级及以下政府层级为起点的编制主体;转变为“从单式到复式”的编表思路,坚持使用复式表格;迈出实物量向价值量转化的重要一步,重视价值量核算;建设自然资源数据收集的信息渠道与平台;处理好自然资源资产负债表编制中各部门间的权责关系。本文研究有利于推进自然资源资产负债表编制与运用工作,发挥自然资源资产负债表在我国的生态文明建设中的重要作用。     

Exploring the information literacy of professionals in safety management

With the rapid development of increasingly complex technology and large scale industrial projects, all kinds of safety problems become extremely intricate in daily safety management (SM). It is therefore indispensable to effectively collect, analyze, assess, and synthesize information that is relevant to accident risk. In this paper, the concept of the information literacy (IL) of professionals in SM is proposed, and a conceptual framework is put forward. Further, determinants of the IL of safety professionals are suggested, including individual attributes, safety climate and culture, information infrastructure, information technology (IT) human resources, production technology and management, and national information policy, law and ethics. Of course, further research on the IL of safety professionals should be carried out for effective SM.     

美国减灾的应急及社会联动机制研究——以卡特里娜飓风为例

卡特里娜飓风是美国历史上最严重的一次自然灾害.本文从法律依据和国家灾难恢复和反应框架入手分析美国政府、社会各方对卡特里娜飓风灾害的应急反应和灾难恢复体系,从社会参与角度探讨美国的灾难联动参与反应机制,从新奥尔良市Broadmoor社区的恢复重建过程剖析美国的自下而上的社区主导型恢复重建体制,美国特色的防灾减灾社会联动机制能对加强和完善我国应急反应体系,对建设符合我国国情的减灾救灾社会参与机制提供启示与借鉴.     

The nexus across water,energy and food (WEF): Learning from research,building on evidence,strengthening practice

While water-energy-food (WEF) Nexus is one of the most important, and widely investigated, environmental topics of our time, previous stock taking efforts possess notable limitations, namely (i) their focus is restricted to research articles, and (ii) there is less focus on nexus permutations that begin with energy and food. This paper assembled more than 900 documents and systematically categorized them according to more than 10 key parameters (e.g. scale, methods, limitations), to characterize approaches, achieved outcomes and presence of variables likely to support on-the-ground change. Our results reveal that WEF Nexus activities are often driven by the water sector, undertaken at global and national scale and authored by experts from diverse backgrounds. Among the utilized methods, modelling and review (i.e. systematic) are the most common. While climate change and governance are routinely considered in WEF Nexus documents, gender, stakeholders and capacity are not. These findings highlight areas for improvement in the design of WEF Nexus initiatives.     

基于模糊评价的VDT系统搜索策略绩效形成机理研究

为优化视觉显示终端（VDT）结构性搜索界面的布局,提高作业绩效和安全,设计了VDT系统搜索实验,构建了搜索目标位置在4个主观偏好指标下的Pythagorean模糊集决策矩阵,运用交互式多准则决策（TODIM）法计算各目标位置偏好的总体优势度并排序;同时对VDT系统搜索实验中各目标位置的绩效进行方差分析并排序,分析系统搜索策略下作业者对目标位置的主观偏好与绩效之间的关系。研究结果表明:基于系统搜索策略的VDT作业绩效在不同目标位置差异显著;导致绩效差异的根本原因是作业者对搜索目标位置的主观偏好度,而不是搜索目标的位置属性;除中心区域外,偏好度高的区域搜索绩效要优于偏好度低的区域。     

Growth accounting in a fishery

Since 1950, the real value of fish catches in Norway has about doubled, while the number of fishermen has declined by about 85 percent. This has made it possible to maintain fishermen's incomes roughly on par with other occupational groups in Norway. It is investigated to what extent this increase in labor productivity is due to accumulation of capital, increasingly abundant fish stocks, or technological progress. Since the capital stock in recent years is not much greater in real terms than in the early 1960s, it is tempting to ascribe most of the increase in labor productivity to technical progress. This, however, would leave out the role of fish stocks; if stocks have increased over this period, this would explain some of what otherwise appears as a technical progress. Using data on labor, capital, fish catches, and fish stock abundance 1961–2004 the development of total factor productivity is examined. Ignoring changes in fish stocks, total factor productivity is estimated to have increased by 0.8 percent per year. Accounting for changes in fish stocks raises this to 1.7–4.3 percent per year, depending on the importance assigned to stocks as factors of production.     

可持续环境与自然资源发展核算

对自然资源耗减价值的核算范围、核算原理、核算方法及环境污染损失价值时间长度的确定进行了论述。为准确的核算绿色GDP，研究资源、环境与经济发展之间的关系，提供了准确的数量依据。     

试论责任会计在高校财务管理中的应用

论述了高校运用责任会计进行财务管理工作的必要性及其可能性,提出了高校财务管理应用责任会计的某些构想,最后指出了高校全面推行责任会计存在的几个问题。     

建立我国生态环境标准体系的初步构想

我国的生态环境标准极其薄弱，建立生态环境标准体系是我国生态环境保护的迫切需要。借鉴我国目前针对污染防治的环境标准体系，提出了我国生态环境标准体系的基本框架，以及生态环境标准制订的原则和重点。     

盈余管理的研究

在明析盈余管理概念的基础上，分析了盈余管理产生的内在基础及存在的外部条件．指出应正视盈余管理的客观存在及可能的危害，最后通过对盈余管理的规范化，探讨了其相应的措施与对策．