重构煤炭主体专业教育的公益性

从煤炭主体专业教育具有的公益性属性分析入手,指出煤炭主体专业的办学经费日紧和煤炭主体专业边缘化与去煤化,公益性日渐式微。建议从国家、高校、企业、个人家庭等各个层次全方位重构煤炭主体专业教育的公益性,加强国家利益至上,强化政府主渠道作用,在政策与教育投入要向其倾斜,优先发展与保障煤炭主体专业的教育,制定相关法规确保煤炭专业生源与人才培养质量,并在该领域就业。国家、企业、高校与个人家庭利益相关者都应在制度上强化各自应有的责任,从而形成一个多层次全方位良性互动发展的培养与吸纳人才的机制,确保煤炭主体专业教育的公益性,促进煤炭主体专业健康发展,满足安全生产的人才需求的供给,从而为煤炭安全生产提供重要保障。     

The accounting method and application of CO2 emissions responsibility by the electricity sector at the provincial level in China

When accounting the CO₂ emissions responsibility of the electricity sector at the provincial level in China,it is of great significance to consider the scope of both producers’ and the consumers’ responsibility,since this will promote fairness in defining emission responsibility and enhance cooperation in emission reduction among provinces.This paper proposes a new method for calculating carbon emissions from the power sector at the provincial level based on the shared responsibility principle and taking into account interregional power exchange.This method can not only be used to account the emission responsibility shared by both the electricity production side and the consumption side,but it is also applicable for calculating the corresponding emission responsibility undertaken by those provinces with net electricity outflow and inflow.This method has been used to account for the carbon emissions responsibilities of the power sector at the provincial level in China since 2011.The empirical results indicate that compared with the production-based accounting method,the carbon emissions of major power-generation provinces in China calculated by the shared responsibility accounting method are reduced by at least 10%,but those of other power-consumption provinces are increased by 20% or more.Secondly,based on the principle of shared responsibility accounting,Inner Mongolia has the highest carbon emissions from the power sector while Hainan has the lowest.Thirdly,four provinces,including Inner Mongolia,Shanxi,Hubei and Anhui,have the highest carbon emissions from net electricity outflow- 14 million t in 2011,accounting for 74.42% of total carbon emissions from net electricity outflow in China.Six provinces,including Hebei,Beijing,Guangdong,Liaoning,Shandong,and Jiangsu,have the highest carbon emissions from net electricity inflow- 11 million t in 2011,accounting for 71.44% of total carbon emissions from net electricity inflow in China.Lastly,this paper has estimated the emission factors of electricity consumption at the provincial level,which can avoid repeated calculations when accounting the emission responsibility of power consumption terminals（e.g.construction,automobile manufacturing and other industries）.In addition,these emission factors can also be used to account the emission responsibilities of provincial power grids.     

城市电子废弃物资源化管理模式构想

通过对惠州市电子废弃物收集体系组成、去向以及电子废弃物处置方式的调查,分析惠州市电子废弃物收集和处置存在的一系列问题,结合实际提出了城市电子废弃物资源化管理模式的初步构想。     

基于企业自愿信息披露的生产者责任延伸履责绩效评价

企业自愿信息披露旨在通过公共对话和组织策略,促进企业与社会沟通,探索合作创新途径。这种机制体现了当前社会治理机制转型的方向。生产者责任延伸制度(Extended Producer Responsibility,简称EPR)中的信息责任是这一转型趋势的具体表现。基于企业自愿披露的可持续发展信息评价其EPR履责绩效,可以促进企业主动从产品全生命周期的角度全面履行生产者改善产品环境属性,尤其是废弃产品管理的责任,从而改变目前过度依赖政府监管和推动的局限。本文针对2017年国务院办公厅发布的“生产者责任延伸制度推行方案”中所涉及的电器电子、汽车、铅酸蓄电池和包装材料四大产品领域,以全球报告倡议组织(Global Reporting Initiative,简称GRI)数据库中的企业可持续发展报告资料为基础,辅以企业官方网站上自愿发布的可持续发展报告,采用文本分析方法,结合EPR制度的具体要求,建立生产者EPR履责绩效评价体系。结果显示:①按照GRI信息披露框架开展信息披露的企业,其可持续发展报告中的信息可以覆盖EPR制度的各项具体要求;②信息披露质量在企业之间和行业之间存在较大的差异,电器电子产品领域的信息披露和得分情况明显好于其他三个产品领域。结论中提出以企业自愿信息披露为切入点,构建企业与公共交流的平台,推动生产企业主动参与EPR制度建设,不断提升产品全生命周期的环境表现。     

Corporate Environmental Responsibility and Global Online Cross-sector Alliance Network: A Cross-national Study

With the rise of global environmental issues and the emerging trend of corporate social responsibility (CSR) and corporation–non-governmental organization (NGO) alliances, organizations are developing collaborative alliances across sectors and nations to address environment problems. An international perspective is needed to explain the global structure of cross-sector alliance networks and the divergence or similarity of CSR communication across nations. This exploratory study draws insights from the national business systems (NBS) approach and applies social network analysis to examine the cross-sector alliance network among Global 500 Fortune corporations and 441 environmental international NGOs. Findings suggest that (1) an NBS approach to CSR can explain the network structural features of a cross-sector alliance network; (2) political context and national education level strongly predict green partnerships; and (3) regional differences are apparent in the global network, with Asian corporations lagging behind in cross-sector alliance building.     

新时期加强高校消防安全责任制落实的对策研究——以华中地区部分高校为例

为了深入探究当前高校消防安全责任制落实情况,本文通过文献梳理、问卷调查等研究方法,对华中地区20所高校进行问卷调查,调查显示当前高校消防安全责任制落实方面存在消防安全责任制管理机制不健全、二级单位责任制落实缺乏主动性和有效性、责任制落实缺乏量化考核机制以及宣传有效性不够等问题,并有针对性地就如何加强高校消防安全责任制落实提出对策及建议。     

走向未来的一个战略问题——山东省人口、资源、环境协调发展的回顾与展望

山东是人口和资源大省,当前面临着人口、资源与环境三大问题,为了谋求经济社会持续、稳定、协调发展,要提高对人口、资源、环境三者关系再认识,将它作为复杂的巨系统进行分析、研究,并制定相应的政策和措施,各级领导必须强化人口、资源与环境意识和目标责任制,提高管理水平,以促进未来发展。     

在中国发展环境会计的局限性分析

建立和发展环境会计是中国贯彻可持续发展战略的必然选择和重要保障.环境会计产生并形成于西方国家,目前中国尚未形成适合中国国情的环境会计体系,环境会计的研究在中国仍处于理论探讨阶段,无法在实践中运用.环境会计研究需要在引进西方国家研究成果的基础上不断的自我创新,自我完善.因此应该结合中国的国情和环境会计的学科特点,从环境会计产生的理论基础,传统会计的局限性,企业对环境责任履行不足三个方面分析环境会计在中国的发展创新受到限制的原因.只有正视这些阻碍环境会计在中国发展的局限性,环境会计才能在理论上进一步完善,在实践中真正运用.     

The effects of managerial and employee attributions for corporate social responsibility initiatives

Although corporate social responsibility (CSR) can affect employees, we know little about how it affects them. Employees' interpretation of CSR is important because of the paradoxical nature of CSR. When firms operate in ways that seem counter to their nature (i.e., pursuit of social good rather than profit), the causal attributions of affected employees are crucial to understanding their work‐related behavior, as is the role of contextual factors such as leadership processes in shaping these attributions. Drawing from attribution and social learning theories, we develop a multilevel social influence theory of how CSR affects employees. We integrate managers as second observers in the baseline actor (i.e., firm)—observer (i.e., employee) dyad, whereas most attribution theory research has focused on single actor–observer dyads. Multisource field data collected from 427 employees and 45 managers were analyzed using hierarchical linear modeling. Managers' genuine (self‐serving) CSR attributions are positively related to employees' genuine (self‐serving) CSR attributions; and the strength of the relationship between managers' and employees' genuine CSR attributions depends on managers' organizational tenure. Employees' genuine CSR attributions also are positively related to employee advocacy, whereas—interestingly—employees' self‐serving CSR attributions do not appear to harm employee advocacy. Copyright © 2017 John Wiley & Sons, Ltd.     

加强环境部门治理的责任研究

伴随经济的发展,中国环境问题日益严重,环境部门的环境治理力度有待加强.长期以来,环境部门应改变传统的重微观层面环境治理职责的实施,改变轻宏观层面环境治理结构架构的做法,调整环境治理方式,充分发挥环境保护多元主体的积极性,突出环境部门在环境治理中的主导作用,明确环境责任.环境责任的关键在于转变环境治理结构中的角色定位,变管理为治理,充分调动多方面力量参与到环境治理,尤其应当重视企业和公众的力量,充分参与治理,实现环境善治.