吕梁山连片贫困区南部水资源实物量表特征

为实现区域水资源的优化配置及区域经济、社会和水资源的协调持续发展,查明区域水资源实物量,选取水资源生态极为脆弱的吕梁山连片贫困区的南部地区,基于2008—2017年的水资源数据,编制区域水资源实物量表,分析水资源实物量的时空分布特征。结果表明：（1）吕梁山南部贫困区水资源实物存量在研究期内呈明显增加趋势,增长值（含重复计算量）高达6101×10⁴m³,其中地表水实物存量期间增长最快,地下水实物存量期间增长较慢;第一产业用水增加明显,这与区域高耗水的经果林大面积推广种植有关。（2）居民生活用水增长明显,人均生活用水量增加较快,居民生活用水是当地水资源实物存量变化的主要影响因素。（3）研究区各县水资源实物量空间分布差异大,县域间水资源平均存量最大相差3971.4 m³;单位面积平均水资源存量及单位面积平均水资源实际使用量均为隰县最多,吉县最少;隰县人均生活用水量最多,汾西县人均生活用水量最少。（4）实际用水量与水资源总量相关程度高,水资源的存量在一定程度上制约了水资源的实际使用量。研究结果对于区域水资源优化配置及吕梁山连片贫困区早日实现脱贫攻坚具有重要的科学指导意义。     

固定顶储罐VOCs排放核算影响因素研究

根据《石化行业VOCs污染源排查工作指南》中固定顶储罐VOCs排放的核算公式,通过控制变量法,系统性地研究了储存温度、环境状况、罐漆颜色、储存物料、储存高度及周转量等因素对储罐排放的影响,在对主要影响因素进行分析的基础上,提出针对性的减排措施。     

构建环境会计核算体系若干问题探讨

本文论述了构建环境会计核算体系的现实要求、目标和原则,环境会计的核算对象和基本要素,以及目前构建环境会计核算体系的难点和要点。旨在进一步推进人们对环境会计理论和实务的研究。     

山西省煤炭开采环境损失的经济核算

以环境经济学的经济外部性理论为依据,识别采煤过程中生态环境的外部不经济因素,应用环境价值评价法,对这些不经济因素进行量化和货币化,初步建立了省域煤炭开采环境污染和生态破坏经济损失核算体系.以2003年为基准年,核算了山西省煤炭开采环境污染和生态破坏的经济损失量.结果表明:2003年山西省煤炭开采环境污染与生态破坏造成的损失约为286.746 8×108元,折合每t煤损失63.79元.其中环境污染年损失61.979 4×108元,折合每t煤损失13.78元;生态破坏损失224.767 4×108元,折合每t煤损失50.00元.依据该核算结果,1978─2003年山西省累计采煤约65×108 t,所造成的环境损失约为4　100×108元.      

油田企业实施环境管理会计制度的必要性

通过对油田企业落实科学发展观、减轻环境压力、促进油田企业自身健康有序发展、寻求国家环境政策的支持、实现可持续发展、提高油田企业国际竞争力等几方面实施原因进行分析,并与传统会计相对比,充分挖掘实施环境管理会计制度的益处,阐述了油田企业建立和实施环境管理会计制度的必要性和紧迫性,强调了油田企业只有实施环境管理会计制度,才能增强企业竞争力,扩大市场份额,减少环境风险,实现企业永续经营。     

Evaluation of Point and Diffuse Sources of Nutrients in a River Basin on Base of Monitoring Data

The methodology of materials accounting is presented and applied to developing nutrient balance (nitrogen and phosphorus) in a river basin. The method is based on the balance principle: inputs and outputs of each nitrogen and phosphorus related sub-systems were balanced. The application of the methodology strategies was illustrated by means of a case study of the Krka river, Slovenia. Different pathways of emission to surface waters were taken into account: WWTP discharges, direct discharges, erosion/runoff and baseflow. Total annual emission into the river Krka was estimated to be 362 tonnes N/year and 73.3 tonnes P/year. The main sources of nitrogen are diffuse sources, emitted via baseflow (52%). Other important sources are effluents from WWTP, which account for 36% of total emissions. Other sources like erosion and direct discharges to surface water (animal manure, industry, households) are of lower magnitude. Erosion is main source of phosphorus emission (55% of total emission), WWTP effluents account for 37% of total emission, while other sources are less important. Besides reduction of point sources by means of wastewater collection and implementation of nutrient removal technology, managing agricultural nitrogen and phosphorus to protect water quality should become a major challenge in the Krka river basin.     

构建建筑行业环境会计信息的思考

环境会计的研究落脚到建筑行业中,有利于在研究中加强环境科学与会计理论的结合,充分利用环境学中的技术方法,探索环境成本的核算方法,为建筑行业的发展提供一个有效管理工具,同时也为环境会计的建立寻找突破口做出创新创造条件.     

Carbon footprint in corporate logistics operations in the food sector

Global warming is negatively affecting the environment of the planet. This situation has led to the development of international standards, such as the International Organisation for Standardization's DIS 14064‐1 and the Greenhouse Gas Protocol Corporate Standard, both of which measure corporate carbon footprints. These standards provide guidelines that can be applied to different organizational sectors. However, these are not sufficient for controlling the reduction of carbon emissions, because although they propose the use of indicators, they do not explicitly define them. In addition, in the case of emissions from wastewater treatment, they only suggest that the emissions associated with this process be considered. In the present study, an eight‐step, unified methodology based on these two international standards is proposed, focusing on direct emissions. Moreover, the step‐by‐step to data collection, calculations, and the required indicators to control the emissions are defined. The first scope considers direct emissions from sources that are owned or controlled by the company. Methane generation measurement from wastewater treatment has been included in the methodology within Scope 1, as it is the second most polluting gas after carbon dioxide, both of which give rise to global warming. The proposed methodology was tested as a case study in one of the most important companies in the food sector in Colombia.     

对生态补偿政策的几点思考

建立生态补偿政策是实现“三个转变”和制度创新的需要。环境资源价值理论、经济外部性理论和公共产品理论是生态补偿政策的理论基础;“破坏者付费,保护者受益原则”、“受益者补偿原则”、“公平性原则”、“政府主导、市场推进原则”和“分步推进”是生态补偿的基本原则。目前,我国事实的生态补偿政策主要包括财政补偿、流域内部补偿、征收生态环境补偿税费、市场方式补偿、异地开发补偿和国家间补偿。中国的生态补偿政策存在观念障碍、法律障碍、技术障碍,需要采取有效措施,尽快完善我国的生态补偿政策。     

旅游诱导下乡村能源消费模式转型与综合效益评估——六盘山旅游扶贫试验区的案例实证

乡村旅游已成为推动中国乡村转型和促进能源消费模式转变的重要动力之一。论文以六盘山国家旅游扶贫试验区为案例,研究了旅游扶贫工程实施后农户家庭能源消费模式转型及其效益变化。结果表明:在农户家庭能源消费由"生活-生产系统"向"生活-旅游系统"的转变过程中,能源利用综合效益显著提升,在促进区域社会经济发展和生态环境改善中发挥着重大的作用。相对于传统农户,乡村旅游农户单位能源产出的经济效益(4.53元/kgce)提高2.86倍,同时实现了生态效益0.11元/kgce和社会效益1.09元/kgce的显著提升。研究也发现,有鉴于乡村旅游能源消费在乡村具有广泛的示范性,这种基于大量商品能源输入的能源消费模式不应是乡村能源消费和旅游业发展所应倡导的,也有悖于国家农村能源政策导向。因此,在乡村旅游发展中,应在充分利用当地既有能源基础上,进一步挖掘生物质能(主要是沼气)和太阳能的潜力,建立以新型能源为主体、传统生物质能和商品能源为辅的能源消费模式。