论环境管理会计

如何利用环境财务会计信息为企业内部管理层进行经营决策、投资决策服务是环境管理会计的研究内容。目前,国内有关环境管理会计的研究还很欠缺。从环境成本的核算与管理,环境投资决策分析及环境业绩评价3方面对环境管理会计的核心内容进行了探讨。     

施工承包企业安全成本及其核算的研究

依据施工承包企业安全管理的目标、特点和程序,提出安全成本的概念和构成以及保证性安全成本对损失性安全成本的直接影响.同时,借助施工安全成本与安全度的关系、提高安全技术工作的经济合理性、加速构建施工承包企业安全成本核算制度,优化施工承包企业的安全管理工作,并为提高企业经济效益及社会经济运行的安全度奠定基础.     

成本倒逼:政府机构节能管理新思路

从政府机构节能的紧迫性出发。基于“企业化政府”理论和政府机构节能管理工作存在的问题。分析了将“成本倒逼法”引入政府机构节能管理工作的理论依据和现实基础。论证“成本倒遇法”在政府机构节能管理工作中的实际应用。     

The solar transformity of petroleum fuels

Petroleum fuels are the primary energy basis for transportation and industry. They are almost always an important input to the economic and social activities of humanity. Emergy analyses require accurate estimates with specified uncertainty for the transformities of major energy and material inputs to economic and environmental systems. In this study, the oil refining processes in Italy and the United States were examined to estimate the transformity and specific emergy of petroleum derivatives. Based on our assumptions that petroleum derivatives are splits of a complex hydrocarbon mixture and that the emergy is split based on the fraction of energy in a product, we estimated that the transformity of petroleum derivatives is 65,826 sej/J ± 1.4% relative to the 9.26E+24 sej/year planetary baseline. Estimates of the specific emergies of the various liquid fuels from Italian and U.S. refineries are within 2% of one another and the relationship of particular values varies with the refinery design. Our average transformity is only 1.7% larger than the current estimate for petroleum fuels determined by back calculation, confirming the accuracy of this transformity in existing emergy analyses. The model uncertainty between using energy or mass to determine how emergy is split was less that 2% in the estimate of both the transformity and specific emergy of liquid fuels, but larger for solid and gaseous products. This study is a contribution to strengthen the emergy methodology, providing data that can be useful in the analysis of many human activities.     

Urban ecosystem health assessment based on emergy and set pair analysis—A comparative study of typical Chinese cities

Regarding various energy and materials flowing in the urban ecosystem and the merit of emergy as an embodied energetic equivalent for integrated ecological economic evaluation, an evaluation framework of emergy-based urban ecosystem health indicators (UEHI_em) was established in view of five aspects including vigor, structure, resilience, ecosystem service function maintenance and environmental impact to depict the urban ecosystem health states. Further, set pair analysis (SPA) was employed to assess the urban ecosystem health level based on the UEHI_em, by which the approximate degree of real index set to the optimal one was defined and evaluated to describe the relative health state of the concerned urban ecosystems. Choosing twenty typical Chinese cities in 2005 as cases, we evaluated and compared their urban ecosystem health levels based on UEHI_em and SPA. The results showed that health levels of Xiamen, Qingdao, Shenzhen and Shanghai are pretty well, while those of Wuhan, Harbin, Yinchuan, Beijing and Urumchi are relatively weak. Moreover, the relative health levels were analyzed by SPA to discern the influences of the mentioned five aspects on the UEHI_em. It is concluded that emergy synthesis combined with SPA can serve as an effective relative-measure to compare different ecosystem health levels of urban ecosystems.     

糯扎渡水电站环境资源价值核算及对策研究

研究了水电开发对生态环境的影响,识别和筛选出13项影响因子,按照生态环境影响程度,运用市场价值法、生产力损失法、影子价格法等方法核算了澜沧江糯扎渡水电站各项生态环境影响因子的价值损失,并对核算结果进行了修正.结果表明,糯扎渡环境资源损失为18.84×108元/a,以2001年为基准,价值损失现值为175.89×108元.在此基础上,探讨了水电站建设的可行性及生态环境资源补偿措施,指出了水电开发过程中应将生态环境资源纳入电价成本及额度,并实行耕地补偿方式.      

企业“在建工程“会计核算电算化的探讨

企业“在建工程”会计电算化软件设计构想是利用计算机技术完善传统会计的核算形式,核算内容为项目会计期间成本和项目期间成本,该设计构想形成的软件能够有效地发挥出会计核算在经济上管理项目的作用。     

关于会计确认的探讨

本文主要探讨了会计确认的含义、会计确认的基本标准和补充标准以及会计确认的作用,并论述了会计确认在整个会计程序中的重要作用。     

论环境成本内部化及政策选择

环境成本内部化是实现可持续发展的基本手段。本文首先从环境经济学的角度出发，分析了现行国民经济核算体系的严重缺陷。在此基础上，根据社会主义市场经济的特点和要求，提出了实现可持续发展战略的宏观、中观和微观的环境成本内部化政策与措施     

我国企业环境信息披露存在的障碍及对策

针对我国企业环境信息披露现状，分析了企业环境信息披露在环境信息计量、成本分配、环境会计准则等方面存在的主要障碍；并借鉴国外环境信息披露的成功经验，提出了从健全环境会计法规、形成合理的环境价格体系、加强环境会计的社会和政府监督等方面消除企业环境信息披露障碍的措施。