回顾性环境影响评价及实施程序研究

本文对已在全国和我市卓有成效地开展并已法规化的建设项目环境影响评价制度,提出建设项目竣工投产后的回顾性环境影响评价的建议;对此工作的重要性、实施的可能性和实施程序作了初步研究,以求深化和完善环境影响评价体系,从而促进我国的环境保护事业。     

Financial failures in mining : Implications for LDC mineral policies

The risk of financial failure among LDC mining projects, always significant, has apparently increased during recent years. This situation, which is unlikely to change in the near future, has important implications for LDC mineral policies. In particular, it can no longer be assumed that mining will generate significant government revenues, traditionally regarded as the single most important economic benefit arising from large-scale mining projects in LDCs. Many LDC governments consequently need to reassess their mineral policies and place greater stress on maximizing economic benefits which will accrue even where mines fail to generate significant profits. Two such benefits are discussed, and concrete policy measures are suggested to illustrate the initiatives available to LDCs.     

基于投资结构视角的企业环保投资与财务绩效

通过回归分析法研究造纸与印刷业上市公司的环保投资与财务绩效的相关性,发现两者之间呈显著的正向线性关系。将环保投资按不同结构分类,发现污染预防投资比末端治理投资带来的财务绩效更明显,环保固定资产投资比技术投资在短期内带来的财务效益更明显。     

会计集中核算制在沈阳市环保系统的探索与实践

针对沈阳市环保系统实行会计集中核算制的背景、意义及会计核算中心运行状况进行详细地分析,总结了当前实行会计集中核算制的积极作用和存在问题,同时提出了完善会计集中核算制的相关措施。     

Integrating selected ecological effects of mixed European beech–Norway spruce stands in bioeconomic modelling

The simplicity of many bioeconomic models has been criticised several times, due to their lack of realism resulting from a deterministic nature and a single-species focus. In this context it was interesting to test the financial sensitivity of bioeconomic modelling against fairly well documented ecological effects in mixed forests. For this purpose our study linked existing results of ecological research with bioeconomic modelling. The presented methodological approach could not only show the importance of considering ecological effects in bioeconomic models; it in fact enabled prioritising ecological research from a financial point of view.In a first step, the possible influence of the tree species mixture on forest stand resistance, productivity and timber quality was derived from existing studies. In a second step, the available Monte Carlo simulations for Norway spruce (Picea abies [L.] Karst.) and European beech (Fagus sylvatica L.), simulated under site conditions and risks typical of southern Germany, were extended by the mentioned ecological effects and then evaluated from a financial perspective.The results showed a clear influence of all tested ecological effects on the financial indicators, financial risk and return. While testing each ecological effect separately, an increased resistance against wind, snow and insect attacks had the greatest influence on financial risk and return. It over-proportionally enhanced the financial return while simultaneously the financial risk was reduced. In contrast, a degraded timber quality could eliminate the positive effect of risk compensation in mixed forests almost completely. The least influence on the financial indicators finally showed a changed volume growth in mixed forests.A combination of the separately tested ecological effects (increased resistance, changed volume growth and decreased timber quality), between both tree species, underlined the dominating importance of the stand resistance. The integration of ecological effects, induced by interdependent tree species, in our bioeconomic model resulted in significantly lower financial risk than ignoring these effects. Moreover, the financial return of mixed stand variants with a proportion of Norway spruce greater than 60% even exceeded that of the most profitable pure stand.In conclusion this paper clearly confirmed that ignoring ecological effects in bioeconomic models could lead to seriously biased financial results. While a changed volume growth proved rather to be of minor importance for European beech/Norway spruce stands, tree resistance and timber quality may change the financial results significantly.     

Making a stronger case for industrial energy efficiency by quantifying non-energy benefits

This paper describes a more compelling case for industry to promote the non-energy benefits of energy efficiency investments. We do this in two ways to actively appeal to chief executive officers (CEOs) and chief financial officers (CFOs) primary responsibility: to enhance shareholder value. First, we describe the use of a project-by-project corporate financial analysis approach to quantify a broader range of productivity benefits that stem from investments in energy-efficient technologies, including waste reduction and pollution prevention. Second, and perhaps just as important, we present such information in corporate financial terms. These standard, widely-accepted analysis procedures are more credible to industry than the economic modeling done in the past because they are structured in the same way corporate financial analysts perform discounted cashflow investment analyses on individual projects. Case studies including such financial analyses, which quantify both energy and non-energy benefits from investments in energy-efficient technologies, are presented. Experience shows that energy efficiency projects’ non-energy benefits often exceed the value of energy savings, so energy savings should be viewed more correctly as part of the total benefits, rather than the focus of the results. Quantifying the total benefits of energy efficiency projects helps companies understand the financial opportunities of investments in energy-efficient technologies. Making a case for investing in energy-efficient technologies based on energy savings alone has not always proven successful. Evidence suggests, however, that industrial decision makers will understand energy efficiency investments as part of a broader set of parameters that affect company productivity and profitability.     

The consumption and recycling collection system of PET bottles: A case study of Beijing,China

After studying the recycling collection system of polyethylene terephthalate (PET) bottles worldwide, the authors conducted an intercept survey in Beijing. Two separate questionnaires were issued, one questionnaire to PET bottle consumers and one to PET bottle recyclers. In this study, consumers are defined as people that consume PET-bottled beverages in their daily life. Recyclers were defined as those involved in the collection and recycling of PET bottles. These include scavengers, itinerant waste buyers, small community waste-buying depots, medium/large redemption depots, and recycling companies. In total, 580 surveys were completed, including 461 by consumers and 119 by recyclers. The authors found that consumption of PET bottles in Beijing was nearly 100,000 tonnes in 2012. Age, occupation, gender, and education were identified as significant factors linked to PET-bottled beverage consumption, while income was not a significant factor. 90% Of post-consumed PET bottles were collected by informal collectors (i.e., scavengers and itinerant waste buyers). The survey also found that nearly all PET bottles were reprocessed by small factories that were not designed with pollution control equipment, which allows them to offer higher prices for waste recyclable bottles. As Beijing is trying to build a formal recycling collection system for recyclables, subsidies should be given to the formal recycling sector rather than being charged land use fees, and attention should also be given to informal recyclers that make their living from the collection of recyclables. Informal and formal sectors may work together by employing the scavengers and itinerant waste buyers for the formal sectors. In addition to the recycling of PET bottles, concern should also be allocated to reduce consumption, especially among young people, as they, compared to other groups, have a stronger demand for PET-bottled beverages and will be the main body of society.     

环境科研监测单位财会工作实践及若干问题的探讨

本文阐述了环境科研、监测单位财务会计工作的特点和运动规律，以及奖金运用、管理、核算、效益、评价等，特别是在改革开放的新型势下，财务工作中遇到的新问题及解决的办法。     

Ecological Modelling by ‘Ecological Modelling'

On the basis of a statistical analysis of the papers published in Ecological Modelling from 1975 to 1996, it has been attempted to examine the development of the field of ecological modelling and systems ecology. It was found that while models of aquatic ecosystems and management issues were more in focus in the 1970s, terresterial ecosystems and ecological theory have gained attention during the 1990s. Interest in ecotoxicological models seems to have increased only slightly during the entire period. It is interesting that financial support for the area of ecological modelling and systems ecology is closely related to the number of publications, which can be seen from the number of papers published by various countries in the journal. Hopefully, this clear message can be used to show to politicians that these relationships are real.     

建立基层排污收费财务稽查合理机制的设想

阐述了基层排污收费的现状及存在的问题，提出了建立排污收费财务稽查的必要性和实施办法。