生态系统服务的核算方法

生态系统服务是指对人类生存及生活质量有贡献的生态系统产品和生态系统功能 ,包括由自然生态过程产生并维持的环境和资源条件。目前已有的生态系统服务核算方法可以分为市场价值法、替代市场法和假想市场法。     

Exploring full cost accounting approach to evaluate cost of MSW services in India

Municipal solid waste (MSW) services of developing countries often suffer due to the lack of financial and operational autonomy, scientific approach, and adequate levels of resources. The solid waste management (SWM) practices of developed countries are benefited in cost and efficiency due to the participation of private players and sound financial management. However, developing economies depend on local municipalities to own and operate SWM services amidst structural and financial inefficiency. With the demands of augmenting efficient and cost-effective SWM services to the expanding population of cities and towns of newly industrialized nations on the rise, the municipalities in these countries are under pressure to adopt ways and means that can support efficient utilization of resources and improved decision-making capabilities. This research article reflects the current state of the MSW services in India and explores full cost accounting (FCA) framework in its ability to generate information on cost-related aspects and sustainable deployment of resources. Lastly, the extensibility of FCA is tested by integrating externalities of MSW services.     

我校设置税务代理专业的可行性研究

本文针对当前社会对税务代理人员的旺盛需求,结合我校现有的教学资源,对在我校开设税务代理专业的可行性进行了研究与分析。     

Evaluation of Point and Diffuse Sources of Nutrients in a River Basin on Base of Monitoring Data

The methodology of materials accounting is presented and applied to developing nutrient balance (nitrogen and phosphorus) in a river basin. The method is based on the balance principle: inputs and outputs of each nitrogen and phosphorus related sub-systems were balanced. The application of the methodology strategies was illustrated by means of a case study of the Krka river, Slovenia. Different pathways of emission to surface waters were taken into account: WWTP discharges, direct discharges, erosion/runoff and baseflow. Total annual emission into the river Krka was estimated to be 362 tonnes N/year and 73.3 tonnes P/year. The main sources of nitrogen are diffuse sources, emitted via baseflow (52%). Other important sources are effluents from WWTP, which account for 36% of total emissions. Other sources like erosion and direct discharges to surface water (animal manure, industry, households) are of lower magnitude. Erosion is main source of phosphorus emission (55% of total emission), WWTP effluents account for 37% of total emission, while other sources are less important. Besides reduction of point sources by means of wastewater collection and implementation of nutrient removal technology, managing agricultural nitrogen and phosphorus to protect water quality should become a major challenge in the Krka river basin.     

生态足迹核算方法及其应用研究进展

近年来,生态足迹作为可持续发展的有效度量工具之一,获得了广泛关注。在参阅相关文献的基础上,系统总结了生态足迹核算方法及其应用特点和趋势,结果表明,（1）在核算方法上尚存争议,目前主要的核算方法有3种：传统土地足迹法;能值足迹法;投入产出足迹法。（2）从静态足迹核算朝时间序列足迹分析和动态情景足迹预测演化。（3）尽管在各个尺度上都有应用,但生态足迹目前仅被看作是交流工具,用于决策分析的意义不大。拓展其在企业及其产品系统的应用,将是其应用价值体现的一个突破口。（4）生态足迹作为一系列指标的一部分时,发挥作用更大。（5）生态足迹应加强与现有核算体系（如GDP）的衔接,增加其被决策者接纳的可能性。     

低碳沼气工程建设的生态经济效益核算研究——以广西恭城瑶族自治县为例

在全球气候变暖和快速城市化的背景下,农村地区是能源集约消耗的薄弱区域,其经济、社会、生态的可持续发展一直受到制约。沼气工程作为一种清洁用能方式,在优化用能结构、减少环境污染、节约自然资源、增加农民收入和促进农村经济转型等方面具有较大优势。本文选择广西恭城瑶族自治县这一沼气工程建设全国示范县为案例,针对户用8m3沼气池,对施工建设、运营维护和消费利用全生命周期过程中的碳足迹、减排效益、经济收益和生态价值方面进行核算和评价。结果表明在沼气池的建设与正常使用年限内,该县农户通过替代燃煤、柴薪和秸秆等共可减排CO2约1.24×106t。从户用沼气池建设及生产过程的投入产出价值的来看,仅通过节约炊事燃料和沼液沼渣的回收利用就能为每户节约19 877元,为全县带来1.26亿余元的总收益。因此,沼气工程在该地区的建设普及是发展农村低碳经济、走富农之路的有效措施,可为广大西部地区新农村建设提供借鉴。     

含外来电的崇明县能源碳排放核算研究

能源消耗是中国最主要的碳排放源,而地方政府是碳管理的基层行政单元,因此,有效控制区域的能源碳排放是碳减排工作的重中之重。区域消耗的能源中,外来电是缓解当地用电压力的重要措施,但一般外来电引起的碳排放易被忽视。将外来电导致的碳排放纳入区域能源碳排放核算体系内,利用部门分析和范围分析法建立了包含外来电分析的能源碳排放核算系统,以上海市崇明县为例进行了应用。研究表明：（1）2000～2009年崇明的能源碳排放增长较快,由181万t增至477万t（CO2当量）;(2）碳排放总量的8212%来自3个部门：工业、建筑业和生活部门;(3）2009年,购买电力导致的间接碳排放达2316%,体现了实施碳管理时考虑外来电力的必要性     

城市产业部门CO2排放三层次核算研究

城市是人类生产和生活的中心,超过75%的温室气体从城市产生,其中又以城市产业部门能源消费和工业过程非能源产生的CO2为主。本文基于投入产出模型,评价城市产业部门3个不同层次的CO2排放。以重庆为案例,核算其2002-2008年产业部门三个层次的CO2排放,包括能源消费直接排放、购买电力间接排放和全生命周期排放,并进行多层次对比。结果显示传统能源消耗和购买电力为对象的核算方法低估了产业部门CO2排放水平。2002-2008年,重庆各产业部门排放量逐年增加,碳排放强度整体呈现下降趋势。煤炭开采和洗选业、非金属矿采选业、非金属矿物制品业、电力、热力的生产和供应业,化学工业、金属冶炼及压延加工业、交通运输、仓储及邮电通讯业部门共7大行业是重庆碳排放的重点行业。部门交通设备制造业是重庆的优势产业,排放总量大,但是排放强度却相对较小,因此应大力发展该产业以促进重庆市低碳经济的发展。     

在电子废弃物管理中生产者责任延伸制度探讨

随着2003年我国家电、通讯和电脑等电子产品的报废高峰期和宽带电讯业发展的黄金时代的到来，电子废弃物的污染问题日益引起人们的关注。我国传统废弃物的处理和管理制度的不完善。已使我国沿海地区的电子垃圾泛滥成灾，甚至威胁到内陆地区。而且电子废弃物中大量的有用资源没有得到有效回收。也不符合政府最近提倡的全民节约原则。因此，国家制定了有关电子废弃物的生产者责任延伸（EPR）制的具体法律法规。本文从环境经济学角度。结合其它国家和地区的生产者责任延伸制的颁布和运行情况。对我国电子废弃物的管理中施行生产责任延伸制进行初步探讨。     

ACCOUNTING AND REPAYMENT PROVISIONS OF THE PICK-SLOAN MISSOURI BASIN PROGRAM1

ABSTRACT: The accounting and repayment practices employed by the Water and Power Resources Service (WPRS) greatly distort the actual resource allocation process and the ultimate repayment to the Federal Treasury. Through a series of transfers of capital repayment obligations to future development with modest or no interest charges, the repayment is reduced to only a fraction of the amount implied. In the case of the Pick-Sloan Missouri Basin Program, the public subsidy of hydroelectric power is estimated to be $2 for every $1 of repayment. For irrigation investment, the direct repayment to the Federal Treasury is less than 10 percent of the annualized cost of the public investment, with irrigators repaying at a rate of less than $0.03 for every dollar of public expenditure.