中美环境执法与经济处罚的比较分析

对中美环境执法的制度背景、实施以及经济处罚三方面进行了对比,结果发现,中国的环境执法尚有诸多需要进一步改进和改善的地方.通过比较,为中国的环境执法提供了一些参考建议,包括加强环境法制建设、增强环境法律的可执行性,加强国家环境保护总局的监督、协调与执法能力,加强环境执法机构建设和提高违法经济处罚额度等.      

美国环保产业政策分析及经验借鉴

美国在全球环保产业中占据着十分重要的位置。美国环保产业的蓬勃发展,得益于其行之有效的产业政策与激励措施,其环保产业政策的发展对很多国家都产生了重要影响。介绍了美国环保产业的范围和发展现状,从环境管控、环保技术、产业化、财税支持和环保贸易等方面分析了美国环保产业政策框架。最后,结合美国环保产业发展的经验与教训对我国未来环保产业的发展提出了政策建议。     

An overview of the environmental finance policies in China: retrofitting an integrated mechanism for environmental management

Considering the significant roles of the policies in developing environmental finance, an overview is conducted on the environmental finance policies （EFPs） in China. This paper analyzed the definition, scope, evolution and main instruments of EFPs. The implementation progress of financial activities on each instrument are investigated respectively. Then the experiences learned from and failures discovered in the development of the EFPs are discussed well recommendations for further improvement of the EFPs and their implementation are provided. Our study found that the EFPs have been established in China after a four-phase evolution since the early 1980s. The policies have played a critical role in leading to a rapid development in environmental finance by involving more financial instruments to accomplish the objective-led environmental plans. Driven by the policies, the new green credit （GC）, green security （GS）, and green insurance （GI） instruments have been phased in as supplements to the conventional command and control approaches to improve the environmental governance of financial activities and pollution sources. However, the market mechanism of financial institution is limited due to their defensive and incapable performance on implementation some of EFP instruments. To further strengthen the effectiveness of EFPs in facilitating environmental man- agement, recommendations are made mainly on the aspects including developing more specific policy guidelines, enhancing information sharing and disclosure, providing sufficient economic incentives, establishing environmental liabilities with financial activities, and involving issues related to climate change, and biodiversity and ecosystem service.     

Development of environmental management system in China's financial sector

The establishment of the environmental management system in the financial sector can be effectively promoted through the introduction of the environmental protection concept and its implementation by the financial sector. The impact of a sustainable development system on the sector is analyzed in this article from three aspects: environmental risk assessment, financing support for environmental protection projects, and financial services to environmentally friendly corporations and individuals. Influential factors on the development of the environmental management system in China’s financial sector are discussed from the perspective of various entities such as financial institutions, financial regulation authorities, environmental protection departments, corporations, and the public. It is pointed out that China’s financial sector is now in the transitional phase from a defensive attitude to a preventive attitude. Strengthening governmental guidance, the supervision of regulators as well as public awareness of environmental protection should be used to enhance the initiative in the development of the environmental management system in the Chinese financial sector.     

旅游上市公司财务危机的突变级数预测模型及实证研究

旅游企业因财务风险导致的经营陷入困境甚至破产清算现象不断增加。为了提供预防企业陷入财务困境的有效措施,基于突变级数法,以2000—2009年沪深两市首次被特别处理的A股旅游上市公司为研究对象,从经营能力和发展能力等方面选取核心财务指标,构建财务预测模型,运用亏损前一年(ST-3)的数据算出预警阀值,以亏损当年(ST-2)数据进行检验。讨论了财务危机发生的原因,通过ST公司与正常公司均值比较得出以下结论:旅游企业陷入财务危机的根源是经营能力不足、现金流量发展水平较低,从而影响了偿债能力、盈利能力和成长能力。     

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.     

国际金融危机背景下中国服务贸易的开放

近年来我国服务贸易保持着稳健发展,逐步跻身全球服务贸易大国行列.国际金融危机对我国服务贸易的发展既是严峻挑战,又带来了新的发展机遇.本文就在国际金融危机背景下,中国服务贸易面对机遇和挑战将如何开放提出了几点对策.     

非政府组织(NGO)灾后援助联动的综合集成模式

在全球化趋势日益加强和公民社会的作用不断增大的大背景下,国际性的NG0救灾同样是全球化的重要表现.如何应对这一情况,是中国政府和中国民间组织必须面对的问题.尽管NGO在世界上很多灾难性事件中都发挥了重要的作用,但仍然存在许多问题.NGO要解决灾后援助过程中产生的问题,必须改变传统的管理方式与合作模式,加强NGO之间的沟...     

开发辽东地区旅游资源的金融支持

旅游业作为“朝阳产业”，越来越显示出其在国民经济中的重要性。立足辽东地区的旅游资源实际，对该地区旅游发展态势及旅游产业对金融的需求进行了详尽的分析，在此基础上提出了金融支持旅游产业发展并以此来提升金融竞争力的主要对策。