地面浓度反推法计算石化企业无组织排放源强

对某石化企业储罐区和原油脱酸装置区的无组织排放非甲烷总烃进行监测,对监测数据进行Pearson相关分析,运用地面浓度反推法计算源强。实验结果表明：原油脱酸装置区各采样线浓度间的相关性好,反推出的源强较为准确,50,100,150 m采样线的反推源强非常接近,分别为21.68,21.60,19.76 t/a;而储罐区监测浓度的相关性不佳,该区域的非甲烷总烃无组织排放源可能不单一,不适用地面浓度反推法计算其源强。     

油田企业实施环境管理会计制度的必要性

通过对油田企业落实科学发展观、减轻环境压力、促进油田企业自身健康有序发展、寻求国家环境政策的支持、实现可持续发展、提高油田企业国际竞争力等几方面实施原因进行分析,并与传统会计相对比,充分挖掘实施环境管理会计制度的益处,阐述了油田企业建立和实施环境管理会计制度的必要性和紧迫性,强调了油田企业只有实施环境管理会计制度,才能增强企业竞争力,扩大市场份额,减少环境风险,实现企业永续经营。     

Review and appraisal of concept of sustainable food production systems

Environmental degradation, competition for resources, increasing food demands, and the integration of agriculture into the international economy threaten the sustainability of many food production systems. Despite these concerns, the concept of sustainable food production systems remains unclear, and recent attempts to appraise sustainability have been hampered by conceptual inconsistencies and the absence of workable definitions. Six perspectives are shown to underpin the concept. Environmental accounting identifies biophysical limits for agriculture. Sustained yield refers to output levels that can be maintained continuously. Carrying capacity defines maximum population levels that can be supported in perpetuity. Production unit viability refers to the capacity of primary producers to remain in agriculture. Product supply and security focuses on the adequacy of food supplies. Equity is concerned with the spatial and temporal distribution of products dervied from resource use. Many studies into sustainable agriculture cover more than one of these perspectives, indicating the concept is complex and embraces issues relating to the biophysical, social, and economic environments. Clarification of the concept would facilitate the development of frameworks and analytical systems for appraising the sustainability of food production systems. LRRC Contribution No. 90–46.     

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.     

会计信息失真与公司治理结构

会计信息质量问题是我国资本市场健康发展的重要因素之一,但信息的不真实在上市公司中一直存在,其原因是多方面的.投资者需要真实相关的会计信息,而会计信息系统又处于公司治理结构的控制之中,因此,要保证会计信息的真实,必须优化和完善公司治理结构,从而达到提高会计信息质量,提高投资者信心,保持资本市场稳定繁荣的目的.     

关于焦化行业CO2排放核算方法的探讨

本文分析了适用于焦化行业通用CO₂排放核算方法,在此基础上结合我国焦化行业工艺和原料的特征,采用排放因子法和物料衡算法等两种方法对10家典型焦化企业CO₂排放进行核算。结果表明:物料衡算法能很好地反映不同类型焦化企业的排放特征;排放因子法对我国独立焦化企业存在碳排放量系统性高估的可能。为此,建议我国焦化企业可借鉴德国焦化企业的碳核算经验,采用碳平衡法对不同类型的焦化企业(单元)的碳排放量进行核算,并完善相关的统计和监测技术。     

对生态补偿政策的几点思考

建立生态补偿政策是实现“三个转变”和制度创新的需要。环境资源价值理论、经济外部性理论和公共产品理论是生态补偿政策的理论基础;“破坏者付费,保护者受益原则”、“受益者补偿原则”、“公平性原则”、“政府主导、市场推进原则”和“分步推进”是生态补偿的基本原则。目前,我国事实的生态补偿政策主要包括财政补偿、流域内部补偿、征收生态环境补偿税费、市场方式补偿、异地开发补偿和国家间补偿。中国的生态补偿政策存在观念障碍、法律障碍、技术障碍,需要采取有效措施,尽快完善我国的生态补偿政策。     

长三角重点生态功能县域生态资产损益核算

限制开发的重点生态功能县域承担着生态保护与经济发展双重使命,如何实现生态与发展互促共进及生态产品价值化是当前面临的极大难点,生态资产损益核算为量化区域资源有偿使用、生态保护修复、生态文明绩效评价等提供了有效途径。以浙江省嵊州市作为长三角地区重点生态功能区的典型县域,基于栅格尺度评估了近20年生态资产存量与流量时空动态变化,并利用地理探测器结合人类活动类型监测分析了生态资产损益的驱动因素。结果表明：2000—2018年,由于森林生态资产质量降低及面积减少,嵊州市近60%区域的生态资产存量呈减少趋势,而生态资产流量总价值与单位面积价值均增益10%以上。相对于自然因素,社会经济因素对嵊州市生态资产损益平均贡献度更大,为17%。县域城镇化导致粮食供给轻微减损,70%以上乡镇生态资产增益,特别是石璜镇生态保护成效较突出。     

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.     

基于双系统理论的消费者价格判断决策模型

参考价格理论是构建价格判断模型的传统理论,其价格判断模型是一种典型的推理性模型.根据双系统理论,人们的决策应是推理性和直觉性两类过程的交互作用,心理账户理论正是描述直觉性决策的基本理论之一.构建了基于参考价格与心理账户的双系统价格判断决策模型,对不同心理账户数据进行分析发现,被试者的目标价格决策过程具有显著差异.