WHO GETS CLEAN WATER? AID ALLOCATION TO SMALL WATER SYSTEMS IN PENNSYLVANIA1

ABSTRACT: Research on the condition of drinking water provision in the United States documents the inequitable financial impact of environmental regulations on small water systems (those serving 3,300 or fewer people). While a variety of federal and state financial assistance programs are available for water systems, few quantitative analyses have evaluated the success of these programs in alleviating the problems of small systems. A case study of the largest aid initiative for water supply infrastructure in Pennsylvania provides the empirical framework through which to analyze government funding opportunities for water systems. This study examines the allocation practices of the Pennsylvania Infrastructure Investment Authority (PENNVEST) to water systems of varying sizes. Utilizing data from PENNVEST applications and the Pennsylvania Department of Environmental Protection, the distribution of PENNVEST award recipients and denied applicants by size characteristics are compared. The study indicates that very small water systems (those serving 500 or fewer) do not apply for or receive funds with the same frequency as their larger counterparts. Understanding the allocation of awards from PENNVEST offers insight into the ability of small communities to access capital for water supply infrastructure.     

中国企业社会责任财务绩效评价模型研究

2003年,英国政府出台了<我们能源的未来-创建低碳经济>能源白皮书,其中首次引入了"低碳经济"的概念,随后越来越多的学者开始探讨这种经济发展模式及其技术和政策的可行性,并展开了一系列实证研究.而在这种新的经济发展趋势下,作为经济主体的企业所要承担的社会责任也就被赋予了新的内窖.那么在向低碳经济转型的过程中,如何对企业的社会责任进行客观、有效的评价将对于企业更好履行其社会责任起到重要作用.基于我国国情,本文通过对低碳经济发展模式下中国企业社会责任财务绩效进行模型研究,提出了在传统指标分析模型基础上进行数据包络分析(DEA)和可持续计量的双重模型修正,以期弥补传统财务绩效模型在企业有效投入分析和动态性评价方面的缺陷和不足.     

建立和完善环保产业资金助动系统

没有一个有序高效的环保资本市场,缺乏强有力的资金支持系统是阻碍环保产业快速发展的根本问题。本文在调查研究和探索实践的基础上,建议在资金筹划、分配及使用上引进市场机制,发挥市场在资金运作方面的调节作用,引导资金向环保产业流动,促进环保产业快速发展。     

滇池流域水污染防治财政投资政策绩效评估

滇池流域水污染防治巨额的治理投资尚未带来根本性的水质改善,因此,开展滇池流域水污染防治财政投资政策绩效评估研究,对提高投资资金的效益和效率具有重要意义.为此,本文利用数据包络分析(DEA)的方法,应用数据包络C2R模型和BC2模型,对2001—2012年滇池流域水污染防治财政投资政策绩效进行了评估.结果表明,2001—2012年滇池流域水污染防治投资综合效率值均值为0.708,总体效率水平不是很高,且只有2001年、2006年和2010年DEA有效,DEA无效年份中2011年效率值最低为0.441;影响滇池流域水污染防治投资综合效率的主要因素为城镇污水处理率和滇池综合营养状态指数(外海),同时,工程治理投资和面源污染治理投资存在较多冗余.因此,未来滇池治理可适当调整工程治理和面源污染投资金额,进一步提高城市污水的收集和处理率,以减少污水的排放和降低入湖污染负荷.     

Conservation resource allocation,small population resiliency,and the fallacy of conservation triage

Some conservation prioritization methods are based on the assumption that conservation needs overwhelm current resources and not all species can be conserved; therefore, a conservation triage scheme (i.e., when the system is overwhelmed, species should be divided into three groups based on likelihood of survival, and efforts should be focused on those species in the group with the best survival prospects and reduced or denied to those in the group with no survival prospects and to those in the group not needing special efforts for their conservation) is necessary to guide resource allocation. We argue that this decision-making strategy is not appropriate because resources are not as limited as often assumed, and it is not evident that there are species that cannot be conserved. Small population size alone, for example, does not doom a species to extinction; plants, reptiles, birds, and mammals offer examples. Although resources dedicated to conserving all threatened species are insufficient at present, the world's economic resources are vast, and greater resources could be dedicated toward species conservation. The political framework for species conservation has improved, with initiatives such as the UN Sustainable Development Goals and other international agreements, funding mechanisms such as The Global Environment Facility, and the rise of many nongovernmental organizations with nimble, rapid-response small grants programs. For a prioritization system to allow no extinctions, zero extinctions must be an explicit goal of the system. Extinction is not inevitable, and should not be acceptable. A goal of no human-induced extinctions is imperative given the irreversibility of species loss.     

关于优化国有企业资本结构的思考

企业资本结构的合理与否,直接关系到生产经营活动的顺利进行,关系到企业的盈利状况,关 系到企业的生存和发展。调整企业资本结构是国企改革中必须注意的问题,也是财务学界重要的理论问 题。本文提出了如何优化国有企业资本结构的若干思考和相应措施。     

中小企业财务管理存在的问题与战略对策

中小企业是国民经济中一支重要的经济力量，在我国发展社会主义市场经济中发挥着重要的作用．财务问题是所有企业成败的关键，对中小企业尤其如此．本文从简述我国现阶段中小企业财务管理现状人手，揭示当前中小企业财务管理存在的问题．结合实际，分析其发生、存在的原因，并为解决这些问题，提出了相应的战略对策．     

合并财务报表的合并理论与合并范围分析

《合并财务报表》会计准则的发布，使企业集团合并财务报表的编制更加规范。本文主要分析了该准则的合并理论和合并范围，指出合并理论应侧重实体理论，合并范围应强调实质性控制。     

国营大中型企业财务安全预警与风险防范

国营大中型企业财务安全预警与风险防范过程中需要对企业的发展状况进行分析，企业资金运行状况会对企业资产状况产生影响，具体实施过程中需要建立财务危机识别系统，通过对企业运行中的财务安全影响因素进行综合分析，能够对定量指标和定性问题进行评判，最终发现影响企业风险的因素，对企业全面发展会产生积极的作用。建立完善的企业财务安全预警系统，提升企业的综合竞争力。     

企业财务危机预警判断分析方法研究

财务危机是威胁企业持续经营的根本性危机,它不是突然而至,分为潜伏期、爆发期、成长期和解决期四个阶段逐步积累过程.根据不同阶段的企业财务状况,把爱德华.阿特曼Z值计分模型和不同时期的相关财务指标结合起来,运用定量和定性相结合的分析方法,判断分析企业的财务危机的级别,从而采取相应的措施,以利于规避财务风险.