我国会计准则与国际会计准则无形资产会计处理的比较与分析

在知识经济不断发展的今天,企业无形资产的比例与重要性日益提高,我国现行会计准则中有关无形资产的许多规定与国际会计准则的规定存在明显差异,这便造成无形资产在总体规模、发展水平、经营效率等方面与发达国家有很大差异,而会计信息使用者越来越关注无形资产的状况,以便做出合理的决策。在这种背景下探讨我国无形资产会计准则与国际会计准则的差异具有重要意义。     

福岛核污染水监测国际合作机制构建

日本政府强推福岛核污染水排海的行为,将人类置于了巨大的核安全风险当中。对福岛核污染水进行监测,是应对核污染水排海风险、各方主体寻求权益救济的逻辑起点。构建核污染水监测国际合作机制,既是防范福岛核污染水排海风险的需要,也为应对任何可能效仿日本的核污染水处置行为奠定框架基础。当前,核安全保障、海洋环境保护等领域的国际法制度,相关主体对国际原子能机构（IAEA）监测报告的质疑、历次核事故的监测实践以及诸多放射性监测机制的建立等,均为构建核污染水监测国际合作机制提供了制度与实践基础。福岛核污染水监测国际合作机制的构建,可以由IAEA基于其现有机制推进,也可以由中国、俄罗斯、韩国、朝鲜以及太平洋岛国等利益攸关方共同建立。该国际合作机制具体包含三个层面的内容：其一是基本法律体系框架,包括确立国家主权、利益相关、程序公正等基本合作原则,以及签订“福岛核污染水监测合作框架公约”及其任择议定书,作为核污染水监测国际合作的法律基础。其二是组织机构及其职责,可以设立缔约方大会作为决策议事机构、组建福岛核污染水监测事务秘书处作为中枢协调机构,并设立多个领域的监测委员会作为具体执行机构。其三是核污染水监测国际合作的具体制度安排,涉及核污染水监测标准规范、监测网与监测站的管理制度、核污染水监测程序规则以及监测数据使用规则等内容。中国作为利益相关国家,在亟须对福岛核污染水做出科学、公正监测的形势下,中国可以通过以下路径推进核污染水监测国际合作机制的构建：①全面厘清构建核污染水监测国际合作机制的影响因素,明确利益攸关方的价值立场、利益诉求、合作内容以及相关国际关系。②可以考虑在既有实践基础上,通过制定专项政策制度、设立专门性监测机构、建立系统化监测网络体系,完善我国应对福岛核污染水排海风险的监测机制。③创新福岛核污染水排海风险的传播机制、基于人类命运共同体理念加大对福岛核污染水监测国际合作议题的设置,积极推动利益攸关主体参与福岛核污染水监测国际合作机制的构建。     

国际经验对我国生态保护红线管理的启示

中国在2011年正式提出生态保护红线战略,其主要目的是识别出最重要的生态系统,并实施严格保护。作为促进生态文明建设重要内容之一的生态保护红线的管理工作就显得尤其重要。美国和日本对生态保护地的管理形成了完善的法律法规体系,适合自身的机构管理体制,可持续的科学分区管理。欧盟则形成了纵横结合的生态网络管理体制。通过学习与借鉴美国、日本和欧盟对生态保护地的管理特点和经验,针对我国现行的生态保护红线管理存在的法规制度不完善以及管理部门不协同等问题,提出出台红线管理办法、对接空间规划强化管理工作、制定可持续性分区管理体制、构建以环境准入清单为抓手的纵横结合的管理监督体系等建议。     

关于国际河流生态环境安全的思考

生态环境安全是当今国际社会关注的热点,而国际河流流域的水资源保护与生态环境安全又是这一热点中的敏感点.本文结合中国与有关国家的国际河流的实际,分析了国际河流流域水资源保护与生态环境安全的有关问题、产生的原因与后果及其相互关系,指出维护生态环境安全存在的特殊问题,并提出了对策与建议.     

“十四五”生态环境保护国际合作思路与实施路径探讨

生态环境国际合作是构建人类命运共同体建设的重要内容。\"十三五\"时期,我国在推动生态文明建设取得显著成效的同时,生态环境保护国际合作取得积极进展。本文在分析生态环境保护国际合作现状、不足以及面临新形势的基础上,提出坚持底线思维,突出重点,精准对接,以我为主、以外促内等合作原则,建议\"十四五\"时期加强战略规划和引领,提升生态环境国际合作的地位和作用,以建设性姿态参与全球环境治理,努力实现国内环境治理、全球环境治理以及全球治理良性互动,提升生态环境国际合作在服务国家总体发展战略中的地位和水平。并为此提出五大重点举措:即打造绿色\"一带一路\"成为区域环境合作的平台高地;更具建设性加强我与周边国家双边及多边环境合作;坚决维护多边主义的立场,主动参与全球环境治理体系变革;助力擦亮绿色底色,全力支撑服务打赢污染防治攻坚战;加快能力建设形成生态环境国际合作与交流的大格局。     

正确认识绿色贸易壁垒

绿色贸易壁垒能促进广大发展中国家不断提高产品的环境保护水平,保护本国的生态环境,但在环保大潮的冲击下,一些贸易企业会由于产品不符合要求而面临出口困境。本文以绿色贸易壁垒产生的原因及应采取的措施等方面进行论述,指出绿色贸易壁垒既是挑战又是机遇,要正确认识绿色贸易壁垒。     

INTERNATIONAL MANAGEMENT OF THE RIO GRANDE BASIN THE UNITED STATES AND MEXICO1

ABSTRACT. Despite radical differences in water laws, water management agencies, approaches to water planning, and financial resources, Mexico and the United States forged a common program to manage water and related land on the Rio Grande. Actions of Rio Grande Commissions related to stream gaging, boundary definition, and multiple-purpose construction projects are among the more successful international water-management efforts in the world. Cost-sharing arrangements promoted rapid completing of international works. However, joint action accomplished only part of expectations. International developments were competitive rather than complementary until basin water appropriation was virtually complete. Moreover, Commissions were not empowered to consider long-range competitive water needs, or regional water requirements, throughout the basin. International groundwater use coordination does not exist. International structures produce less than anticipated benefits. Hydroelectric generators are financial liabilities, irrigated acreage exceeds dependable streamflow, and soil salinization is experienced. Unanticipated environmental changes occurred in every major program. The Rio Grande experience points to the need for society to specify goals to which the use of water should contribute and to specify priorities for water use among different sectors of river basins and various segments of society.     

A review of WTO and environmental issues

Multiple negotiating rounds of the General Agreement on Tariffs and Trade (GATT) and World Trade Organization (WTO) since 1947 have conferred economic benefits through liberalized international trade. A growing body of evidence also points to linkages between liberalized trade and damage to the global environment, ecology, and natural resource base. Ironically, the increased economic well-being conferred by trade liberalization ultimately provides the basis for improved environmental protection. It is the interim environmental damage due to trade liberalization that is controversial and needing amelioration. The proposition here is to promote further trade liberalization, but only as long as environmental ethics and sustainability issues are satisfactorily addressed. Trade liberalization should not be permitted at the expense of adequate environmental protection and sustainability. Future WTO rounds need to address both development benefits and environmental ethics issues in a net social welfare maximization setting.     

秦皇岛“国际旅游名城”建设中高素质涉外旅游人才的培养策略

建设\"国际旅游名城\"不可或缺的人力资源之一是高素质的涉外旅游人才。从秦皇岛\"旅游立市\"及创建\"国际旅游名城\"的大背景出发,分析秦皇岛面临的国际旅游发展机遇,阐述涉外旅游人才的种类和含义,并针对所需人才特点提出了培养思路和策略。     

An international registration and tracking system for greenhouse gas emissions trading: elements,possibilities, problems and issues for further discussion

International emissions trading under the Kyoto Protocol or an alternative international regime need a registration system to prevent the creation of fake emission permits. We suggest a two-tier system consisting of an International Registry (IR) and a set of national registries. National registries have to adhere to a set of minimum standards. The IR maintains accounts for countries and private entities. The latter would thus be ensured against expropriation. We suggest that permits should become fungible across all Kyoto Mechanisms, and are allocated a serial number to allow tracking. The IR should collect fees for adaptation and administration. It should also be charged with reallocation of emission budgets owing to various causes, enforcing of eventual caps, and discounting of permits owing to non-compliance. We discuss the registration process and a timetable for the set-up of the registries. Copyright © 2001 John Wiley & Sons, Ltd.