遥感和GIS支持下浙江省自然资源资产负债表编制研究

自然资源资产负债表的编制是生态文明建设制度创新的一项重大举措。本文依据"先实物后价值、先存量后流量、先有形后无形"的原则构建自然资源资产负债表框架结构，在遥感和GIS技术支持下探索自然资源资产负债表编制核算路径，确定土地资源、矿产资源、水资源、林木资源、土壤资源、大气资源等六类有形资产核算指标，以及生物多样性维持功能、碳固定功能、水源涵养功能、土壤保持功能等四类无形资产核算指标，并以浙江省为例，完成了浙江省自然资源资产负债表的编制与其核算过程。研究结果表明：①浙江省2014年自然资源资产存量价值约为126 800亿元，相当于当年浙江省GDP的3倍，是浙江省可持续发展的重要基础；② 2000-2014年浙江省自然资源资产存量价值总体呈上升趋势，固定资产存量价值增加900亿元，无形资产存量价值增加200亿元；③ 2000-2014年浙江省自然资源资产负债累计2100亿元，大气资源负债占比最高，达39.07%，其次是水资源负债，达27.07%。本文提出的自然资源资产负债表编制与核算经验，可为全国自然资源资产负债表编制提供有益探索。     

Implementing service-based chemical procurement: lessons and results

Chemical use reduction is strongly desirable for environmental and public welfare reasons, and is a critical element of moving towards more sustainable consumption in the business-to-business economy. However, the fundamental economic relationship between chemical supplier and chemical customer creates supply side incentives for increased chemical use. Chemical management services (CMS) is a business model that aligns economic incentives in the chemical supplier–customer relationship towards reduced chemical use by making chemical services rather than chemical volume the basis of supplier compensation. CMS thus ‘servicizes’ the chemical supply chain and is a Product Service System with significant potential environmental benefits. CMS enjoys high penetration in the US auto and semiconductor sectors, and is emergent in other sectors. The paper synthesizes lessons learned from hands-on work with 15 chemical-using firms over 5 years in all aspects of CMS program implementation. Key points are that poor cost accounting and chemical information management form significant barriers to making, understanding and evaluating the CMS business case. The details of contractual compensation mechanisms are critical to achieving in practice the potential environmental benefits of the CMS model.     

Ecological accounting: new tools for a sustainable culture

Ecological accounting is concerned with providing information to assist managers with performance appraisal, control, decision-making and reporting for an organisation or region. It is based on ecological concepts and on ecological measures and values in addition to the familiar economics ones. The implementation of sustainable development requires a cultural change and ecological accounting would represent a part of this change within both organisations and wider society. In many ways, ecological accounting could help bring sustainable development into common sense and give it a place as a day-to-day business goal.     

中国快速城镇化的边际环境污染效应变化实证分析

通过建立模型并实际测算城镇化每增长1个百分点引起的污染物产排放变化量,来分析我国城镇化发展的边际环境污染效应。结果显示,我国城镇化发展与环境污染之间的矛盾仍十分突出,1996-2009年期间,城镇化每增长1个百分点带来的城镇生活污水排放量、COD产生量、NH3-N产生量、NOx排放量、CO2排放量、城镇生活垃圾产生量仍呈上升趋势。由于近年来城镇污水处理率明显提升,城镇化每增长1个百分点带来的COD和NH3-N排放量由＂十五＂的增加逐步转为＂十一五＂的减少;由于城镇生活用煤的减少,城镇化每增长1个百分点带来的SO2排放量在＂十五＂＂十一五＂期间都呈减少趋势。为减少环境污染,我国应选择有中国特色的城镇化发展道路,合理把握城镇化发展速度和节奏,促进城镇与环境协调发展。     

基于作业成本管理在建筑企业施工中的应用研究

以作业成本管理理论为基础,研究了建筑施工企业的作业成本核算以及计算模型,通过对作业成本管理应用和导入作业成本管理理论与方案设计的分析,比较了施工企业与项目管理作业.结果表明,其作业成本管理模式完全适用于建筑施工企业作业成本的管理,并能够有效地对建筑施工企业的作业成本进行有效控制.图1,参5.     

Emergy-based urban health evaluation and development pattern analysis

The objective of this study is to measure and evaluate the ecosystem health levels of 31 Chinese capital cities in 2004 through an emergy synthesis framework. A system of indicators was developed corresponding to the four factors of urban ecosystem health including efficiency, structure, impact and flux. Furthermore, combined with individual indices, an emergy-based urban ecosystem health index (EUEHI) was proposed to measure and evaluate the health levels among various typical cities in China, which offers an integrated evaluation tool in view of urban production, trade and consumption. The results showed that there are intrinsic differences among six clusters associated with driving mechanisms distinguishing the rankings of urban health levels. After lining the cities of similar health levels with cluster map, the spatial distribution of the urban health is found to be arch-shaped, increasing initially and then decreasing from coast to inner land. This kind of spatial hierarchy is per se compatible and consistent with the hierarchical theory of emergy synthesis. The results also revealed double restrictions of urban health between economy and environment. Moreover, the interaction analysis was used for mirroring the driving mechanism of urban ecosystem health. Three conclusions were arrived at. Firstly, environmental health is inversely related to the economic health in China, indicating that cities cannot achieve win–win between environment and economy in the current urban development mode. Secondly, based on economy-driven mode, four quadrants were divided in the city division map, wherein 43.33% of the concerned cities developed in high economy-restriction mode, which means low economic level is still an important limiting factor for the major cities of China. Finally, based on environment-driven mode, two sections were divided, of which weak environmental dominance mode expounds the special characteristics of urban environment with obvious fragility. 23.33% of the 30 cities were in the intermediate state, which means a few correspondingly unhealthy cities should develop concrete polices for the urban ecosystem restoration.     

Predicting national sustainability: The convergence of energetic,economic and environmental realities

The “constraint space” dictated by energetic, economic and environmental realities on scenarios for future organization of humanity and nature is explored from the perspective of the energy and resources driving economies. Net energy of energy sources is presented as an index (Emergy Yield Ratio; EYR) that must be evaluated for energy sources to better understand their potential contributions to society, but more important, as an indicator of the changes needed in the future if lower net yielding sources are to be relied upon. An aggregate EYR was calculated for the USA economy and shown to have decreased by 38% since 1950, from 11/1 to 6.8/1. Several measures of efficiency at the scale of national economies are explored and the data suggest that the most efficient economies are also the most energetically intense (as measured by empower intensity). An index of environmental loading is suggested as a measure to evaluate environmental efficacy. An obvious outcome is that the smallest most energetically intense countries have the highest environmental loads, and those with large land area and/or continental shelves have the lowest ratios. An Emergy Sustainability Index (EmSI) is defined, computed for countries, and proposed as a multi-dimensional measure of long-term sustainability. The most sustainable economies are those with the highest EYR and lowest environmental loads.     

循环经济背景下的企业环境会计账户设置优化方法浅析

循环经济发展的宏观形势下,企业的竞争环境发生了转变,经营者在运作过程中不能只考虑经济绩效,同时还必须环境绩效和社会绩效的影响,因此企业环境会计的账户设置也应当进行适当的调整;但是目前关于这方面的理论研究尚显得较为单薄.该文首先从理论推演方面探讨和归纳出了循环经济背景下企业日常经营运作机制的相关评价指标;然后分别选择了制造型企业和生产型服务企业各一家作为研究样本,运用多元统计学中的逻辑回归分析法作为工具进行了实证研究;并结合实证分析的结果,确定了循环经济背景下这两类企业环境会计账户设置优化的可行性途径.     

Spatial aggregation and the value of natural capital

Location matters for the value of capital assets. The value of changes in natural capital wealth can depend on whether natural capital asset prices are measured locally and then aggregated or whether average values are applied over aggregate representative areas. Spatial heterogeneity of resource characteristics and institutions impact approximations of the intertemporal welfare function and accounting price function because when spatial aggregation precedes valuation it implies greater arbitrage opportunities leading to more inelastic shadow (accounting) price functions than when valuation is done locally and then aggregated. Aggregation of observed values across varying resource and institutional characteristics can lead to omitted variables bias. We illustrate these results in the context of groundwater in the Kansas High Plains Aquifer and demonstrate that the accounting price function is less elastic when the accounting price is measured locally. Failure to measure locally and then aggregate could lead to undervaluing scarce resources and overvaluing plentiful ones, which biases wealth accounts in favor of passing the non-declining wealth sustainability test.     

基于资源价值折耗的石油资源账户建立与分析——以黄河三角洲石油开发为例

在国际上通行的环境经济综合核算体系(SEEA)的基础上,以黄河三角洲石油资源开发为研究案例,根据黄河三角洲2003-2008年石油开发利用等数据,经过计算和统计依次建立了石油资源的实物型账户、价值型账户和综合账户。计算和统计结果表明:2003-2008年,黄河三角洲石油资源因开采而造成的价值折耗分别为154.0×10⁸、111.3×10⁸、121.6×10⁸、104.9×10⁸、106.0×10⁸、83.0×10⁸元,考虑了资源价值折耗的石油行业增加值占工业增加值和地区GDP的比例,以及因价值折耗造成的工业经济和地区GDP损失比例都有减小的趋势,平均分别为59.1%和42.0%,以及14.3%和9.8%。巨大的价值折耗带来了石油资源利用的可持续性下降,但是在当地的整体经济中,黄河三角洲石油开发带来的经济增长的可持续性在一定程度上增强。最后对结果进行了分析和讨论。