An International Comparative Analysis on China's Economic Growth and the Convergence in Energy Intensity Gap and Its Economic Mechanism

In this paper,the authors have empirically analyzed the convergence in per capita GDP gap and the convergence in the variation of energy intensity with respect to the change of per capita GDP between China and eight developed countries.Then,the authors run a regression on the impact of decisive factors of economic growth on energy intensity and its change,so as to find out the economic mechanism of energy intensity gap changing with respect to the variation of economic growth.This study concludes that:First,there is a convergence in per capita GDP gap between China and the eight developed countries.With the convergence in per capita GDP gap,the energy intensity gap between China and eight different countries also converge,and the convergence rate of the latter is faster than that of the former,i.e.if the per capita GDP gap between China and the eight developed countries decreases by 1%,the energy intensity gap between them will correspondingly decrease by 1.552%.Second,the energy intensity decreases with the improvement of industrial structure,the rising of energy prices,the advances of technology,and the expansion of investment in fixed assets,and it slightly increases with the increase of FDI.Third,the energy intensity gap between China and eight developed countries narrows with the lessening of the difference in fixed assets investment,energy prices,and technological progress between China and eight developed countries,yet increases with the narrowing of the difference in FDI,and has no significant correlation with the difference in industrial structure.Fourth,the narrowing of difference in per capita GDP between China and the eight developed countries can result in the lessening of energy intensity gap,whose economic mechanism is that the decisive factors,such as difference in investment,technology,and the competition mechanism of prices,which can determine the difference in economic growth,can significantly affect the energy intensity gap.     

基于社会经济核算矩阵的江西省氮磷减排调控方案研究

通过编制江西省2002年包含环境账户的社会经济核算矩阵(ESAM)研究了江西省征收排污费与分类实施氮磷营养盐减排补贴对18个产业生产收益的影响。研究结果表明:不同氮磷减排调控方案对各产业产值的边际影响存在差异。总体上看,除部分服务业,调整氮磷排污费的征收标准对各部门生产收益的整体影响并不大,氮磷排放越少的产业受调控影响的产值变化较大;而调整氮（或磷）营养盐的减排补贴对各产业生产收益的边际影响较为显著,氮（或磷）排放越多的产业生产收益增加幅度越大,污染治理部门及其他氮（或磷）排放不太相关的产业生产收益变化甚微。综合比较3种减排调控方案,实施氮磷营养盐减排补贴对江西省产业发展影响最为显著     

中国经济增长与耕地资源数量变化阶段性特征研究——协整分析及Granger因果检验

利用Eviews 6.0软件,基于协整分析与Granger因果关系检验方法,探讨经济增长和耕地资源数量变化的相互关系和相互作用,以协调耕地保护和经济发展的矛盾。研究结果表明,不同经济增长阶段,我国耕地资源数量变化与经济增长存在长期均衡关系;自1952年以来,我国经济增长和耕地资源数量变化经历了3个阶段,具体表现为:(1)互为因果(1952～1978年),这一阶段农业在国民经济中具有重要地位,耕地的产出在经济增长中占据较大的份额;(2)前者是后者的Granger原因(1978～1992年),此阶段耕地资源投入量顺应了经济增长的要求,发挥了自己应有的作用;(3)后者是前者的Granger原因(1992～2008年),耕地资源作为要素投入支撑了经济的低质量增长,由此产生了重复建设、土地低效利用等问题。因此,关注经济增长和耕地资源数量变化在不同经济发展阶段的均衡关系,发现其中的规律,掌握其中的因果变化趋势,适时调整土地政策以适应经济增长的要求是亟待解决的战略问题。     

中国碳排放与经济增长的协整与因果关系分析

中国碳排放与经济增长的关系是目前热点问题。研究碳排放与经济增长关系有助于实现中国2020年碳减排目标。选取1953～2008年中国碳排放量和经济增长数据,运用协整和误差修正模型及Granger因果关系,研究碳排放与经济增长关系。研究结果表明：从长期来看,碳排放与经济增长之间存在长期均衡关系(协整关系),GDP增加1%,碳排放将增加036%,即碳排放对经济增长的长期弹性为036;在短期内,两者存在着动态调整机制,非均衡误差项的存在,保证了两者之间长期均衡关系的存在。误差修正系数(-0669 4)为负,调整方向符合误差修正机制,并且误差修正模型的拟合效果比较理想。Granger因果关系研究表明：总体来说,碳排放与经济增长之间互为双向因果关系。针对研究结果,提出了“发展低碳经济、提高能源效率和发展非化石能源”的策略,减少能源消费和降低碳排放,实现碳排放与经济增长的相对脱钩     

武陵山经济协作区低碳发展模式选择分析

建立武陵山经济协作区已成为国家的发展战略,选择适合的发展模式至关重要。把经济发展模式划分为传统的经济发展模式和低碳经济发展模式,并对武陵山经济协作区存在的这两种经济发展模式进行分析。从发展前景和政策支持方面考虑,该地区选择低碳发展模式是必然的。武陵山经济协作区发展低碳经济应从开发清洁能源、发展旅游业、转变观念等方面着手。     

小规模养殖场CDM项目案例分析

以新疆某地集约化养猪场粪便管理甲烷回收项目为案例,利用《气候变化框架公约》清洁发展机制理事会批准的小规模甲烷回收系统方法学(AMS Ⅲ.D)分析了该项目的减排效应和带来的经济效益。本项目可实现减少CO2排放量9 366 t,每年可带来65万元人民币的经济效益,在提高项目收益情况下减少温室气体排放,减少对当地环境的污染,能够在很大程度上提高其他类似项目的企业及项目业主的积极性。     

我国会计准则与国际会计准则无形资产会计处理的比较与分析

在知识经济不断发展的今天,企业无形资产的比例与重要性日益提高,我国现行会计准则中有关无形资产的许多规定与国际会计准则的规定存在明显差异,这便造成无形资产在总体规模、发展水平、经营效率等方面与发达国家有很大差异,而会计信息使用者越来越关注无形资产的状况,以便做出合理的决策。在这种背景下探讨我国无形资产会计准则与国际会计准则的差异具有重要意义。     

我国实施循环经济的制度初探

循环经济是在资源与环境约束下追求有效经济增长的一种新的经济发展模式。循环经济本质上是一种生态经济,以资源利用的生态性、技术基础的复杂性、经济运行的社会性等为根本特征。制度与循环经济相互依存、相互制约,发展循环经济离不开制度的规范和引导。论述了我国当前在市场经济条件下发展循环经济中遇到的制度障碍,如市场机制障碍、产权制度障碍和政策法规障碍等,并提出解决循环经济发展的制度障碍需要建立一个完整的、相互补充的制度体系。     

A new and integrated hydro-economic accounting and analytical framework for water resources: a case study for North China

Water is a critical issue in China for a variety of reasons. China is poor of water resources with 2300m(3) of per capita availability, which is less than 13 of the world average. This is exacerbated by regional differences; e.g. North China's water availability is only about 271m(3) of per capita value, which is only 125 of the world's average. Furthermore, pollution contributes to water scarcity and is a major source for diseases, particularly for the poor. The Ministry of Hydrology [1997. China's Regional Water Bullets. Water Resource and Hydro-power Publishing House, Beijing, China] reports that about 65-80% of rivers in North China no longer support any economic activities. Previous studies have emphasized the amount of water withdrawn but rarely take water quality into consideration. The quality of the return flows usually changes; the water quality being lower than the water flows that entered the production process initially. It is especially important to measure the impacts of wastewater to the hydro-ecosystem. Thus, water consumption should not only account for the amount of water inputs but also the amount of water contaminated in the hydro-ecosystem by the discharged wastewater. In this paper we present a new accounting and analytical approach based on economic input-output modelling combined with a mass balanced hydrological model that links interactions in the economic system with interactions in the hydrological system. We thus follow the tradition of integrated economic-ecologic input-output modelling. Our hydro-economic accounting framework and analysis tool allows tracking water consumption on the input side, water pollution leaving the economic system and water flows passing through the hydrological system thus enabling us to deal with water resources of different qualities. Following this method, the results illustrate that North China requires 96% of its annual available water, including both water inputs for the economy and contaminated water that is ineligible for any uses.     

The Organizational and Operational Boundaries of Triple Bottom Line Reporting: A Survey

This article responds to Gray’s (2002) call for normative research on social and environmental accounting (SEA) and Parker’s (2005) call for active engagement in the process of designing SEA systems. More specifically, our investigation focuses on the study of boundary setting for triple bottom line (TBL) reporting, an issue that has been given more attention by practitioners than by researchers. The study reviews the consequences of boundary setting for the discharge of organizational accountability, from which it develops a framework to investigate TBL reporting boundaries and then reports on an empirical survey of best practice. It concludes that organizations are strategically setting and disclosing their boundaries instead of discharging their accountability and argues that such strategies have far-reaching consequences, because reporting boundaries are not only reflective of organizations but also have a constitutive role in their definition. A further consequence is that it calls into question the use of voluntary labeling, such as “in accordance” with Global Reporting Initiative; one implication being that further research into technical developments in TBL reporting could contribute to the discharge of organizational accountability.