解决农业高职院校负债融资问题的对策

随着农业高等职业教育的发展,大部分的农业高职院校都普遍地采用了负债融资这一形式来维持运转和发展.然而,如果到期没有足够现金流偿债,会使高校陷入财政危机而影响正常教学秩序,形成负债融资风险.本文从改善农业高职院校的负债融资环境,拓展农业高职院校的负债融资渠道,加强农业高职院校的负债融资管理三方面对农业高职院校的负债融资问题进行研究,提出了解决的对策.     

高校财务价值链管理的特征分析与内容

在价值链概念的基础上提出高校财务价值链的特征和内容．通过如何在资金筹集价值链、资金运用价值链和资金调控价值链三个环节实现价值增值，为适时地调整高校的财务战略，合理地进行财务资源配置服务．     

企业融资决策由于新会计准则而产生的影响因素分析

融资是企业筹集资金目前经常会运用的方式,企业融资就是指因为企业需要调整资本结构、生产经营管理、对外投资决策一系列活动希望通过金融机构和金融市场,运用适当的方式及手段获取所需资金的一种理财活动.企业获得资金转移信息的主要渠道是来自于会计领域,那么新企业会计准则制度的实施,必然有一些新的规定将对企业融资决策产生影响,此篇论文就将从这个角度探讨.     

为环境部门融资

本文从对环境部门的认识,它在资金上面临的一些问题以及新的解决方法与新问题,围绕私营部门对环境部门融资的一些问题进行了探讨.有些环境部门公司可能在力图使现有体系发生一些基本变化,而这需要利用新的或不同的融资手段.本文提出了有助于该部门吸引投资和充分发挥潜力的策略措施.     

为环境部门融资

本文从对环境部门的认识，它在资金上面临的一些问题以及新的解决方法与新问题，围绕私营部门对环境部门融资的一些问题进行了探讨。     

发展中国家的清洁生产资金筹措

在发展中国家，清洁生产计划面临着具体的资金筹措问题，尽管有各种各样的国内外的资金来源，主要障碍包括不熟悉清洁生产概念，不恰当的环境立法，和薄弱的执法与达标机制，还有对内部可财务的强烈竞争，一经资金是建立清洁生产方法的最基本先决条件所需要的，但当显然只有长远效益时这种投资就不具有吸收力，银行对它们发展难以根据经济合理性做出评估的资助项目非常谨慎，此外，在一些中央计划经济的国家，宏观经济和社会政策决定     

陕西省淳化县农户生活垃圾处理方案的比选与分析

通过问卷调查和现场勘查对陕西省淳化县农村生活垃圾污染及处理现状进行分析,采用层次分析法对户用沼气池、户用堆肥池和小型焚烧炉3种主要处理方案进行经济效益、能源效益和资源环境效益的综合评价,结果表明户用沼气池的综合效益最高.选用成本效益分析、财务现金流分析和敏感度分析方法着重对户用沼气池推广的优势因素和限制因素进一步分析,结果表明,当农户有足够的资金、土地资本和垃圾产量时,应采用沼气池,同时应重视对沼气建设技术人员和维护管理沼气池农户的技术培训,以求保证建池质量;当农户资金、土地资本和垃圾产量有限时,也可以采用户用堆肥池,同时要注意堆肥池规格的设计,以求达到最高的综合效益.     

我国中小企业信用保险融资战略应用分析

中小企业的发展及其融资问题近年来,一直受到各界的高度关注和重视.在比较分析中小企业融资相关手段和措施、方式利弊的基础上,提出利用保险的方法来规避中小企业融资的风险,进一步提高融资水平和规模,从而提高企业的信用,增强企业的竞争力,在一定程度和范围内解决中小企业融资难的问题.为中小企业的发展奠定较好的基础.表2,图1,参8.     

平行专题会——如何资助清洁生产

Sriratana Tabucanon Monthipy主席（泰国环境质量保护局副局长）在会议一开始就指出必须把所做的承诺转化为行动，如果不能确保相应的资金流量，清洁生产就不会普及。目前的帐单到期即付方式从长远来看是冰可持续的，她提到了Ari Huhtala(UNEP DTIE CP融资项目经理）编的背景文件，尤其突出了为清洁生产投资下定义把这一术语以与环境管理同样的方式用于金融服务业的重要性。大会报告起草人是Jurgis Staniskis(立陶宛环境工程学院与清洁生产中心主任）。     

关于新《企业会计制度》资产负债表三要素的思考

本文通过对比分析《企业会计准则 (1993)》和《企业会计制度 (2 0 0 1)》中关于资产负债表三要素即资产、负债和所有者权益定义 ,揭示了新《企业会计制度 (2 0 0 1)》的新精神 ,这种新精神对会计理论和实务的研究将产生深远影响 .     

Estimates from a consumer demand system: implications for the incidence of environmental taxes

Most studies suggest that environmental taxes are regressive, making them less attractive policy options. We consider the distributional effects of a gasoline tax increase using four incidence measures and under three scenarios for gas tax revenue use. To incorporate behavioral responses we use Consumer Expenditure Survey data to estimate a consumer demand system that includes gasoline, other goods, and leisure. Our estimates confirm that when revenues are not recycled, a gasoline tax is regressive. Use of incidence measures that ignore demand responses, however, will substantially overstate this regressivity. In contrast, the differences between the equivalent variation and easier-to-implement consumer surplus measures are relatively small. In addition, our results suggest that using the additional gas tax revenue to fund labor tax cuts makes the policy substantially less regressive while using the revenue to fund lump-sum transfers actually makes it progressive.     

Project house water: a novel interdisciplinary framework to assess the environmental and socioeconomic consequences of flood-related impacts

Protecting our water resources in terms of quality and quantity is considered one of the big challenges of the twenty-first century, which requires global and multidisciplinary solutions. A specific threat to water resources, in particular, is the increased occurrence and frequency of flood events due to climate change which has significant environmental and socioeconomic impacts. In addition to climate change, flooding (or subsequent erosion and run-off) may be exacerbated by, or result from, land use activities, obstruction of waterways, or urbanization of floodplains, as well as mining and other anthropogenic activities that alter natural flow regimes. Climate change and other anthropogenic induced flood events threaten the quantity of water as well as the quality of ecosystems and associated aquatic life. The quality of water can be significantly reduced through the unintentional distribution of pollutants, damage of infrastructure, and distribution of sediments and suspended materials during flood events. To understand and predict how flood events and associated distribution of pollutants may impact ecosystem and human health, as well as infrastructure, large-scale interdisciplinary collaborative efforts are required, which involve ecotoxicologists, hydrologists, chemists, geoscientists, water engineers, and socioeconomists. The research network “project house water” consists of a number of experts from a wide range of disciplines and was established to improve our current understanding of flood events and associated societal and environmental impacts. The concept of project house and similar seed fund and boost fund projects was established by the RWTH Aachen University within the framework of the German excellence initiative with support of the German research foundation (DFG) to promote and fund interdisciplinary research projects and provide a platform for scientists to collaborate on innovative, challenging research. Project house water consists of six proof-of-concept studies in very diverse and interdisciplinary areas of research (ecotoxicology, water, and chemical process engineering, geography, sociology, economy). The goal is to promote and foster high-quality research in the areas of water research and flood-risk assessments that combine and build off-laboratory experiments with modeling, monitoring, and surveys, as well as the use of applied methods and techniques across a variety of disciplines.     

城市环境污染治理资金来源的数量分析

以重庆市为例，论证了城市环境保护资金来源的不足、不稳定、不增长特点，提出制定和落实法定环保资金比例，采用清洁生产促进经济发展与环境保护的协调。     

Factors influencing property selection for conservation revolving funds

Finding sustainable ways to increase the amount of private land protected for biodiversity is challenging for many conservation organizations. In some countries, organizations use revolving‐fund programs, whereby land is purchased and then sold to conservation‐minded owners under condition they enter into a conservation covenant or easement. The sale proceeds are used to purchase, protect, and sell additional properties, incrementally increasing the amount of protected private land. Because the effectiveness of this approach relies on selecting appropriate properties, we explored factors currently considered by practitioners and how these are integrated into decision making. We conducted exploratory, semistructured interviews with managers from each of the 5 major revolving funds in Australia. Responses indicated although conservation factors are important, financial and social factors are also highly influential. A major determinant was whether the property could be resold within a reasonable period at a price that replenishes the fund. To facilitate resale, often selected properties include the potential for the construction of a dwelling. Practitioners face with clear trade‐offs between conservation, financial, amenity, and other factors in selecting properties and 3 main challenges: recovering the costs of acquisition, protection, and resale; reselling the property; and meeting conservation goals. Our findings suggest the complexity of these decisions may constrain revolving‐fund effectiveness. Drawing from participant responses, we identified potential strategies to mitigate these risks, such as providing adequate recreational space without jeopardizing ecological assets. We suggest managers could benefit from a shared‐learning and adaptive approach to property selection given the commonalities between programs. Understanding how practitioners deal with complex decisions in the implementation of revolving funds helps identify future research to improve the performance of this conservation tool.     

经济野生动物养殖管窥之见

本文对我国经济动物养殖业具有的高投入高产出,市场行情变化大,风险大,需要较特殊的养殖技术,以及易被炒种形成“养殖热”等特点进行了精辟的论述,并从此出发分析了经济野生动物的养殖必须具备足够的资金,懂法守法,懂得养殖技术,有较好的环境条件,种原优质和掌握市场行情等条件,对于我国经济动物养殖业大起大落以及产品价廉质差滞销的原因进行了深入分析,并就如何健康发展经济动物养殖业提出了针对性措施。     

Environmental and Distributional Impacts of Conservation Targeting Strategies

Resource purchasing funds have become a major tool for environmental protection and resource conservation. These funds use various strategies to target resources for conservation, the choice of which may lead to striking differences in environmental performance. This paper develops an analytical framework to analyze the impact of alternative targeting strategies on different interest groups, including consumers, producers, labor, and environmentalists. We show that ignoring the output price effect of purchasing funds reduces environmental gain and in some cases may make a purchasing fund counterproductive, and we argue that the optimal design of targeting criteria must consider the price feedback effect.     

Disease Risks of Wildlife Translocations

Threats posed to conservation programs by the translocation of pathogens along with the translocation of host species are being increasingly recognized. However, publications on this subject have appeared primarily in veterinary literature which often is not read widely by those who fund, plan, or carry out the majority of wildlife translocations. The problem of wildlife disease and translocations has been written about in detail recently, but in almost all cases has been limited to exploring the immediate effects of pathogens on the target species. I discuss the possible adverse effects of wildlife translocations that result from disease transmission. In addition to examining the effects on target species, I discuss the possible direct and indirect effects of parasite translocations on sympatric species and on the evolution of ecosystems in the long-term. To reduce potential disease risks presented by wildlife translocations, I propose some guidelines for hygiene and quarantine procedures and for monitoring the parasite status of both captive and free-living animals.     

利用私人资本进行环保基础设施建设

借助私人资本进行环保基出设施建设已经成为世界性的潮流，我国要解决环保“十五”计划巨大的投资任务，也必须将私人资本引入到环保基础设施中来。引入私人资本进行环保基础设施建设有两条途径，一是成立国家环保基金扶持私营环保企业的发展，二是通过资本市场吸引私人资本进入环保基础设施领域。     

高校预算编制的研究

《预算法》对高校推行了新的预算管理方法,对高校教育事业的发展推进起了一定的作用,同时也暴露出一些存在的问题.预算管理改革是财政改革的一项重大任务,高校作为教育部门的基层单位,国家预算管理制度的改革必然会对高校的工作产生重大影响.本文拟根据我国预算管理的改革内容,深入分析其对高校产生的影响,阐述高校部门预算编制应注意的要点.