医院会计核算与成本核算一体化的刍议

目前大多数医院成本核算没有与会计核算资料共享,不利于医院成本核算和管理.此文从医院会计核算与成本核算的概念入手,着重阐述医院会计核算与成本核算化一体化内容,并提出了一体化具体措施及要求,使院领导能及时、客观地掌握医疗活动成本运行状况,为增收节支及发展战略决策提供可靠依据.参6.     

浅谈我国企业成本会计的发展趋势和对策

随着现代企业制度的建立和健全,目前企业成本会计正经历着前所未有的变化.市场竞争,归根到底是产品的成本与质量之间的竞争.就成本会计正经历着前所未有的变化,分析当前新制造环境对成本会计的冲击、管理理论与方法的创新对成本会计的影响;并就成本会计如何顺应国际国内市场环境及企业生产环境的变化提出了相应的对策.参4.     

沙漠化地区退耕还林政策的生态经济效应分析——以民勤县为例

退耕还林是沙漠化地区生态环境治理的主要内容。论文以沙漠化严重的民勤县为例,采用环境社会学的研究方法,对民勤县农户的退耕还林意愿和退耕还林政策的生态经济效应在农户中的响应进行了典型调查和抽样调查,并搜集了相关数据。统计分析表明:退耕还林涉及到农户土地利用方式的变化,农户的退耕意愿主要取决于退耕后经济利益的得失;农户虽然在近期承受退耕地收益减少的负担,但长期可以得到退耕还林的保肥效果和减少风沙灾害损失的生态经济效果。退耕还林具有典型的外部经济性,政府应该为退耕还林的成本全部买单,同时,在调整退耕地结构、优化退耕模式的过程中还要协调好退耕还林与农户增收的关系。     

稻田生态系统服务及其经济价值评估方法探讨

稻田生态系统是一种特殊的生态系统,它为各种生物提供了生存环境,也为人类提供了各种产品和服务,在亚洲季风区国家和地区,它更是人们生活、生产的物质基础和基本条件。文章概述了生态系统服务的概念和类型,阐述了稻田生态系统服务的重要性及其内涵,提出了稻田生态系统服务的经济价值评估方法,展望了下一步深入研究的问题。     

Population Growth,Available Resources,and Quality of Life:China’s Post-Reform Economic Development

Two opposing intellectual traditions and their contem-porary developments regarding the relations among population, available resources, and quality of life as reflected in economic growth are reviewed. What is at issue is whether population growth is detrimental to or beneficial for economic development. Neither of the extreme views gives a complete picture of the interplay among population, resources, and quality of life. Following previous literature on the topic, this paper establishes a more balanced approach that considers the function linking population and quality of life not constant but variable and regards the limitedness of resources as not absolute but relative to regions and societies. The proposed approach is more flexible in better explaining the relation between population and economic growth. China is examined as a case in point to shed light on the interaction of population growth, economic development, and available resources, and its recent post-economic reform experiences showcase the appropriateness of the synthetic approach.     

Drivers of Change in Hunter Offtake and Hunting Strategies in Sendje,Equatorial Guinea

Economic development in Africa is expected to increase levels of bushmeat hunting through rising demand for meat and improved transport infrastructure. However, few studies have tracked long‐term changes in hunter behavior as a means of testing this prediction. We evaluated changes in hunter behavior in a rural community in Equatorial Guinea over a period of rapid national economic growth, during which time road access to the regional capital greatly improved. We conducted offtake surveys (Supporting Information) over 3 7‐week periods at the same time of year in 1998, 2003, and 2010 and conducted hunter and household interviews (Supporting Information) in 2003 and 2010. We tested whether relations existed among catch, hunting effort, hunting strategy, and income earned through hunting and other livelihoods in 2003 and 2010. Although village offtake increased from 1775 kg in 1998 to 4172 kg in 2003, it decreased in 2010 to 1361 kg. Aggregate catch per unit effort (i.e., number of carcasses caught per hunter and per trap) decreased from 2003 to 2010, and the majority of hunters reported a decrease in abundance of local fauna. Although these results are indicative of unsustainable hunting, cumulative changes in offtake and catch per unit effort were driven by a contraction in the total area hunted following an out‐migration of 29 of the village's hunters, most of whom left to gain employment in the construction industry, after 2003. Hunters operating in both 2003 and 2010 hunted closer to the village because an increased abundance of elephants posed a danger and because they desired to earn income through other activities. Our study provides an example of national economic development contributing to a reduction in the intensity and extent of hunting. Factores de Cambio en la Captura de Cazadores y Estrategias de Caza en Sendje, Guinea Ecuatorial     

Thailand’s economic growth and structural development projections in the context of environmental control

Projections for 20 years of economic growth and change in the structure of the Thai economy were made for 180 sectors using a computable general equilibrium (CGE) model to compare the following four scenarios: (1) standard growth with infinite supply of factors, (2) finite land supply, (3) fixed use of agricultural chemicals, and (4) combined finite land supply with fixed use of agricultural chemicals. The computable projections suggest that the economic cost of hypothetical environmental control in agriculture is small and further weakened by urbanization. The computed structural development points to efficiency improvements specific to sectors to return the economy to balanced growth.     

论生态文明视角下的城市环境管理制度

随着城市化步伐不断加快,城市环境问题日趋复杂和多元,环境管理成为城市这一复杂系统处于最优运行状态的重要保障。当代环境管理的实质,是将人与自然的关系协调到有利于人类生存与发展的和谐状态,环境管理创新是生态文明建设的根本保障。针对城市环境管理存在着环境法规不完善、行政管理制度不健全、缺乏经济手段和公众参与程度低等问题,本文从环境立法、行政管理制度、环境经济政策与公众参与机制等方面提出了若干对策建议,为完善城市环境管理制度提供参考。     

基于生态文明的最严格环保制度的框架体系研究

“十八大”报告明确了生态文明建设的突出地位,提出了建立“最严格的环境保护制度”的目标。而当前的环境保护制度已无力应对资源、环境、生态问题。本文首先对生态文明建设实施途径进行解读;然后构建了以“环境规划一社会经济类规划一规划环评”为核心的“最严格环境保护制度”的框架,明确了各自功能定位,并提出了与社会经济类规划相适应的环境规划和规划环评的实施形式、工作内容。     

中国八大经济区GPP变化及影响因子协同机制

以中国和八大综合经济区为研究区,全面分析人文因子、土地利用类型、气候因子和地形因子对植被总初级生产力(GPP)空间分异的影响差异.利用MODIS GPP数据、气象数据、土地利用类型、DEM数据、夜间灯光和人口密度数据等,基于Theil-Sen Median趋势分析、Mann-Kendall显著性检验和地理探测器模型,在全国和经济区尺度上分析2000～2020年植被GPP时空变化特征,探测植被空间分异的影响因子及影响因子间的协同机制.结果表明,2000～2020年中国及八大经济区植被GPP整体呈波动上升趋势,呈上升趋势的区域占总面积的84.46%,其中,呈极显著上升区域占19.86%,主要分布在黄河中游综合经济区中部和大西北综合经济区东部.影响因子探测结果表明,湿度、日照时数、降水和土地利用类型是中国植被GPP空间分异的主要影响因子,其中,湿度的影响力最高,q值为0.64.经济区尺度上,湿度、日照时数、降水是影响东北、黄河中游、大西南和大西北综合经济区植被GPP空间分异的主导因子,而人文因子对东部和南部沿海综合经济区植被空间分异的影响较大.交互作用探测结果表明,中国植被GPP空间分异主要...