煤炭产业物质流核算的指标体系构建研究

循环经济落实到实处,不仅需要从技术端不断推进新技术在生产活动各领域的应用,更需要一个整体的资源和能源管理体系.物质流核算即是通过对国家、地区或产业的实物流的核算,理清资源和能源使用过程.通过针对循环经济发展较为成熟的煤炭产业进行物质流核算的指标体系构建,找到一些建立物质流核算体系的思路,并提出具体政策建议.     

能源活动碳排放核算与减排政策选择

应对气候变化的科学基础是摸清区域碳排放基本状况,对碳排放现状的梳理是探索环境改善路径的依据。探索低碳发展路径的核心在于减排政策选择,同时也是实现可持续发展的条件保障。京津冀协同发展背景下区域环境保护及大气污染治理成为研究热点,河北省资源环境容量与经济增长之间的矛盾日益凸显,生态文明、可持续发展的要求促使探明环境现状,研究节能减排低碳发展的创新机制。摸清河北省碳排放基本现状,探明能源需求和碳排放的演变规律,对河北省探索低碳发展路径具有实践意义。本文基于河北省全域的数据资料和实地调查,核算了河北省下辖11个地级市能源活动引起的碳排放,分析了2005-2013年碳排放的时空演化规律,以情景分析方法为基础,预测了河北省到2030年的碳排放状况。认为:第一,能源活动的碳排放量从研究时间尺度上来看,始终保持增长的趋势,且2009年以后增长更为显著;从空间尺度上来看,唐山市的排放始终是全省最高。第二,基于情景分析对河北省能源活动的碳排放可能状况进行预测。基准情景是排放量最高的情景;低碳情景下2025年前后碳排放量基本稳定;强化低碳情景下设定2030年回到2005年的排放水平上,人均碳排放量始终保持下降,2030年将与全国2012年的人均排放平均水平相当。     

国际碳核算体系发展及其评价

碳核算是寻找节能减排潜力、制定减排措施的前提.本文通过对国际上主要碳核算指南和标准的梳理,分析了基于区域、产品和服务、企业、项目等不同层面的碳核算体系的特点,并将其分成自上而下和自下而上两种类型的碳核算.前者有助于行政措施的推进以及宏观层面的政策布局,后者则更能调动市场和社会力量.虽然现有的自下而上的碳核算体系还处于尝试阶段,其在核算范围、生命周期核算环节、处理碳抵消活动、信息报告要求等方面还存在大量分歧,尚不能涵盖经济生活的各个方面.但正是这种自下而上的碳核算体系的发展,促进了发达国家企业和民间社会的大量自愿性减排活动和一系列创新的低碳经济实践.从我国当前自上而下的节能减排工作推进来看,行政力量已经得到很大的发挥,但是市场力量和社会力量的参与严重滞后.促进自下丽上的碳核算体系的发展有助于推动我国尚未启动的节能减排的市场力量和社会力量,从而促进全社会的节能减排行动力.     

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.     

Emergy synthesis of tourism-based urban ecosystem

Macao is a tourist city with a dense population, but is short on natural resources. Almost all of the life-support resources of the city depend on imports from outside. During the past 20 years, Macao has experienced an economic boom accompanied by rapid social development. The tourism industry (including gambling, hotel accommodation, restaurant dining, and shows) have become the city's main economic activity since 1991. This paper uses emergy flow analysis to investigate and characterize the urban evolution and city development that have occurred in Macao from 1983 to 2003. Macao's tourism industry has existed almost from the establishment of the city, with the legalization of gambling in Macao occurring in 1850. Tourism has become the biggest industry in Macao, contributing more than half of the city's revenues since 1995. The emergy flow related to tourism was tracked and analyzed to measure its contribution to Macao. In addition, we used statistical analysis to divide the various emergy-based indicators into three categories: positive, negative, and insensitive indicators.     

Nitrogen Flow Analysis in Huizhou, South China

Eutrophication due to uncontrolled discharges of nitrogen and phosphorus has become a serious pollution problem in many Chinese rivers. This article analyzes the nitrogen flow in Huizhou City in the East River watershed in south China. The material accounting method was applied to investigate the nitrogen flows related to human activities, which consist of the natural and anthropogenic systems. In Huizhou City, the nonpoint source pollution was quantified by the export coefficient method and the domestic discharge was estimated as the product of per capita nitrogen contribution and population. This research was conducted based on statistical information and field data from 1998 in the Huizhou City. The results indicated that the major nitrogen flows in this area were river loads, fertilizer and feedstuff imports, atmospheric deposition, animal manure volatilization, and processes related to burning and other emissions. In 1998, about 40% of the nitrogen was retained in the system and could result in potential environmental problems. Nitrogen export was mainly by rivers, which account for about 57% of the total nitrogen exported. Comparisons made between the East River and the Danube and Yangtze Rivers show that the unit area nitrogen export was of the same magnitude and the per capita nitrogen export was comparable.     

Greenhouse gas emissions along the rural-urban gradient

This paper investigates how land use relates to greenhouse gas emissions, using data sources that are readily available to municipal planners. It presents a causal framework linking settlement patterns to greenhouse gas emissions via landscape impacts (deforestation, carbon sequestration by soils and plants, urban heat island), infrastructure impacts (transportation-related emissions, waste management-related emissions, electric transmission and distribution losses) and buildings (residential, commercial). This is not a full accounting because it does not include impacts from industrial activities, agriculture and consumer behavior not related to land use, such as food consumption and air travel. Exploratory case studies of municipalities lying along a gradient of increasing population density suggest that per-capita carbon dioxide emissions vary widely, following an inverted ‘U’ shape, with post-war suburbs riding the pinnacle. Reflecting their central regional roles, municipalities with good jobs-to-housing ratios have higher per-capita emissions because they host both residential and commercial buildings. Buildings typically contribute more emissions than personal transportation. Vehicle-miles traveled per capita shrink most dramatically at very high population densities and where transit options exist. Changing land-use patterns is a political challenge because localism and outdated zoning ordinances subvert regional solutions. Technical fixes, especially green buildings, must be part of the solution.     

循环经济建设中物质流分析的研究现状与进展

循环经济建设规划的首要任务是对系统进行物质流分析.按照系统的边界不同,物质流分析的研究通常分为3个层面--国家、区域及企业.在综合评述物质流分析研究现状的基础上,针对现有的不足,提出了今后的研究重点:①建立统一的计算方法,对物质流账户指标用生命周期评价进行修正;②对高资源消耗量和环境污染严重的重点行业企业的物质流进行分析研究; ③对国民经济发展非常重要的战略性资源,以及对环境危害较大物质的物质流开展研究工作.     

循环经济发展中的物质代谢分析

介绍了循环经济发展过程中物质代谢系统边界的确定、代谢主体的认定、物质流的组成,分析了单位产值物质需求量、人均物质消耗强度和物质生产力等物质代谢效率的评价指标,探讨了物质代谢调控对象和手段,提出了当前循环经济理论研究应该从物质代谢入手,从产品的整个生命周期来研究经济系统与生态环境之间的物质流动规律,以形成闭合的物料循环系统。     

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。