对“绿色会计”概念的初步探讨

绿色会计是为保护生态环境而研究环境成本和价值、提供生态环境变化信息的环境会计，已越来越受到人们关注。为此就绿色会计概念、对象确认、科目设置及信息披露作为重点，进行初步探讨。     

Measuring the wealth of nations

The sustainability of development is closely linked to changes intotal per capita wealth. This paper presents estimates of the wealth of nations for nearly 100 countries, broken down into produced assets, natural resources and human resources. While thelatter is the dominant form of wealth in virtually all countries,in low income natural resource exporters the share of natural resources in total wealth is equal to the share of produced assets. For low income countries in general, cropland forms thevast majority of natural wealth. The analysis suggests the process of development can be viewed as one of portfolio management: sustainable development entails saving the rents fromexhaustible resources, managing renewable resources sustainably,and investing savings in both produced assets and human resources.     

循环经济背景下的企业环境会计账户设置优化方法浅析

循环经济发展的宏观形势下,企业的竞争环境发生了转变,经营者在运作过程中不能只考虑经济绩效,同时还必须环境绩效和社会绩效的影响,因此企业环境会计的账户设置也应当进行适当的调整;但是目前关于这方面的理论研究尚显得较为单薄.该文首先从理论推演方面探讨和归纳出了循环经济背景下企业日常经营运作机制的相关评价指标;然后分别选择了制造型企业和生产型服务企业各一家作为研究样本,运用多元统计学中的逻辑回归分析法作为工具进行了实证研究;并结合实证分析的结果,确定了循环经济背景下这两类企业环境会计账户设置优化的可行性途径.     

从可持续发展看地区环境经济核算的必要性

可持续发展这一概念的出现 ,标志着人类对自然资源利用的短期行为和意识正被维护环境的长期概念所取代。在这一概念的内涵中 ,加以维护并长期保持完好的环境不仅是实现自然环境平衡的需要 ,也是自然资源能够持续地应用于人类的保证。环境经济核算就是以货币化的方法揭示自然资源及环境与经济的特定关系 ,并为可持续发展的综合测度提供基本的数据依据。     

露天煤矿矿区生态资产负债核算技术方案

生态资产负债核算技术体系是施行生态环境管理政绩考核制度的必要科技支撑.目前生态资产研究在核算内容上注重生态资产流量评估而忽视生态资产存量损失计量,强调生态系统服务变化研究而对其变化原因探索不足,并且在研究技术手段上强调3S宏观技术手段而忽视微观生态要素调查和生态环境质量评价,因此尚不足以为地方政府生态环境管控绩效考核提供强有力支撑.针对露天煤矿开采所导致的严峻生态环境问题,将微观研究手段与宏观分析技术方法相结合,通过对比来分析核算时段起止年份生态资产存量的类别、数量、质量、空间格局,辨识矿区采矿作业、土地复垦、生态恢复等人类活动对生态环境的损益类型和特征;基于不同类别存量生态资产质量评价来判别其损益程度,进而划分生态资产负债核算类型区并探究其损益原因;以此为前提探索构建包括存量、流量及负债三部分内容在内的生态资产负债核算框架及技术方法,并采用直接法和间接法编制生态资产负债表.研究旨在弥补现有区域生态资产评估技术的不足,以为生态环境管理绩效考核提供更为客观、详实、可靠的资料数据为核心,倡导生态资产研究内容与方法的革新.      

Why a 100-Year Time Horizon should be used for GlobalWarming Mitigation Calculations

Global warming mitigation calculationsrequire consistent procedures for handlingtime in order to compare `permanent' gainsfrom energy-sector mitigation options with`impermanent' gains from many forest-sectoroptions. A critical part of carbonaccounting methodologies such as thosebased on `ton-years' (the product of thenumber of tons of carbon times the numberof years that each ton is held out of theatmosphere) is definition of a timehorizon, or the time period over whichcarbon impacts and benefits are considered. Here a case is made for using a timehorizon of 100 years. This choice avoidsdistortions created by much longer timehorizons that would lead to decisionsinconsistent with societal behavior inother spheres; it also avoids a rapidincrease in the implied value of time ifhorizons shorter than 100 years are used.Selection of a time horizon affectsdecisions on financial mechanisms andcarbon credit. Simple adaptations canallow a time horizon to be specified andused to calculate mitigation benefits andat the same time reserve a given percentageof weight in decision making forgenerations beyond the end of the timehorizon. The choice of a time horizon willheavily influence whether mitigationoptions such as avoided deforestation areconsidered viable.     

Constructing genuine savings indicators for Ireland, 1995-2005

In this paper we compute the genuine savings indicators for the Republic of Ireland over the period 1995-2005. We expand and improve existing World Bank's estimates by: a) using data collected from official Irish sources; b) employing the net present value method to assess resource depreciation; c) including external costs from SO(2) and NOx emissions; and d) estimating human capital accumulation using the returns to education. We also perform a sensitivity analysis to check the robustness of our estimates to different assumptions and parameters. Our estimates are consistently smaller than the World Bank's and negative in the first years of the period considered.     

Emergy evaluation and economic analysis of three wetland fish farming systems in Nansi Lake area,China

Emergy and economic methods were used to evaluate and compare three fish production models, i.e., cage fish farming system, pond intensive fish rearing system and semi-natural extensive pond fish rearing system, in Nansi Lake area in China in the year 2007. The goal of this study was to understand the benefits and driving forces of selected fish production models from ecological and economic points of view. The study considered input structure, production efficiency, environmental impacts, economic viability and sustainability. Results show that the main difference among the three production systems was the emergy cost for fish feed associated with their feeding system, i.e., feeding on natural biomass such as plankton and grass or on commercial feedstock. As indicated by EYR, ELR and ESI, it can be clearly shown that the intensive production model with commercial feed is not a sustainable pattern. However, the point is that more environmentally sound patterns do not seem able to provide a competitive net profit in the short run. The intensive pond fish farming system had a net profit of 2.57E+03 $/ha, much higher than 1.27E+03 $/ha for cage fish farming system and slightly higher than 2.37E+03 $/ha for semi-natural fish farming system. With regard to the drivers of local farmer’s decisions, the accessibility of land for the required use and investment ability determine the farmer’s choice of the production model and the scale of operation, while other factors seem to have little effect. Theoretically, the development of environmentally sustainable production patterns, namely water and land conservation measures, greener feed as well as low waste systems is urgently needed, to keep production activities within the carrying capacity of ecosystems. Coupled emergy and economic analyses can provide better insight into the environmental and economic benefits of fish production systems and help solve the problems encountered during policy making.     

高校会计制度与公共财政体制改革衔接性研究

2009年,财政部拟定了新《高等学校会计制励（征求意见稿）,要求核算能提供预算管理需要的预算收支信息,增加了与公共财政改革相关的会计核算内容,但高校会计制度（征求意见稿）与公共财政体制依然存在着衔接不当问题。从公共财政体制改革对高校会计的影响出发,解读了高校会计制度（征求意见稿）与财政改革的衔接性,分析了高校会计实务中存在的与公共财政改革不协调的问题,并提出了相应的解决措施。     

基于作业成本管理在建筑企业施工中的应用研究

以作业成本管理理论为基础,研究了建筑施工企业的作业成本核算以及计算模型,通过对作业成本管理应用和导入作业成本管理理论与方案设计的分析,比较了施工企业与项目管理作业.结果表明,其作业成本管理模式完全适用于建筑施工企业作业成本的管理,并能够有效地对建筑施工企业的作业成本进行有效控制.图1,参5.