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。     

FIELD EVALUATION OF SOME PUBLIC INVOLVEMENT TECHNIQUES1

ABSTRACT: Public involvement in water resources planning is receiving much current attention, and there is a need to examine systematically how different public involvement techniques work in practice. The following techniques were among those used to involve the public in a recent Corps of Engineers’study of flooding on San Pedro Creek in Pacifica, California: a public workshop, citizen information bulletins (CIBs) and questionnaries. Interviews were held with 75 study participants to evaluate the effectiveness of these techniques. The interviews indicated that various study participants felt positively about the particular workshop format employed and about the use of a communications specialist to train workshop leaders. There were mixed reactions to the effectiveness of the CIBs and questionnaires. Although many individual citizens felt that the CIBs and questionnaires were useful, some of the Corps planners felt that CIBs and questionnaires would only be “cost-effective” on large studies and/or where the questionnaire response rate was high. The interviews led to a number of specific suggestions regarding how the extent of public involvement could be increased in future water resources planning studies.     

EFFICIENT MANAGEMENT POLICIES FOR URBAN WATER SUPPLY1

ABSTRACT .This paper attempts to spell out the difficult conditions faced by urban water supply managers in achieving overall efficiency. Based upon these conditions, and changes that are likely in the next decade, it then tries to suggest strategies that would lead to even higher levels of efficiency in the future. A blending of political and economic concepts is used to make what is hoped to be a realistic analysis. What do we mean by “efficient”? The usual welfare economics definition is attainable only under a very special and highly unrealistic set of institutional arrangements. As soon as we delegate responsibility to a specialized agency we provide the opportunity, indeed we make it imperative that, in a social sense, a sub-optimization will take place. From the specifics of the indictment of this sub-optimization we can learn something about the opportunities for more efficient management in the future. In general there is an under-exploitation of multiple-function, multiple-objective opportunities. The pressures for sub-optimization hinge very directly on the sources of support and opposition to the water supply agency. A change requires the creation of a broader political base. The search for regional solutions is largely a political problem, and probably the development of flexible, responsive regional agency, so long sought, is still the answer.     

Ethics in the Societal Debate on Genetically Modified Organisms: A (Re)Quest for Sense and Sensibility

Via a historical reconstruction, this paper primarily demonstrates how the societal debate on genetically modified organisms (GMOs) gradually extended in terms of actors involved and concerns reflected. It is argued that the implementation of recombinant DNA technology out of the laboratory and into civil society entailed a “complex of concerns.” In this complex, distinctions between environmental, agricultural, socio-economic, and ethical issues proved to be blurred. This fueled the confusion between the wider debate on genetic modification and the risk assessment of transgenic crops in the European Union. In this paper, the lasting skeptical and/or ambivalent attitude of Europeans towards agro-food biotechnology is interpreted as signaling an ongoing social request – and even a quest – for an evaluation of biotechnology with Sense and Sensibility. In this (re)quest, a broader-than-scientific dimension is sought for that allows addressing the GMO debate in a more “sensible” way, whilst making “sense” of the different stances taken in it. Here, the restyling of the European regulatory frame on transgenic agro-food products and of science communication models are discussed and taken to be indicative of the (re)quest to move from a merely scientific evaluation and risk-based policy towards a socially more robust evaluation that takes the “non-scientific” concerns at stake in the GMO debate seriously.     

关注室内放射性环境污染 保护公众健康

室内的各种放射性环境污染影响人类健康,本文通过对各种室内放射性环境污染的简要评述,让人们对室内放射性环境污染有科学认识,并提出一些对策。     

政府环境报告基层实施:现状、问题及其对策

政府环境报告基层实施是利用县级人大与公众直接联系的"基层"优势加强对政府环境责任监督的有效手段。实践中,报告主体及对象级别各异,报告内容繁简不一,总体情况为越是基层贯彻实施政府环境报告的力度越弱,存在报告形式不明确、信息公开不到位、常态化监督机制和政府责任缺失等问题。因此,必须在认清立法目的的基础上合理运用法律解释明确报告的法律属性,规范报告内容、扩大公开范围,利用"基层"优势与公众加强联系,并在准确定位环保法的前提下构建人大监督的刚性约束。     

突发公共卫生事件下多阶段应急救援物资配置研究

为提高突发公共卫生事件背景下应急救援物资分配效率,减少人员伤亡与经济损失,以应急物资需求未满足所导致的损失最小及物资分配总距离最短为目标,研究重大公共卫生事件爆发后不同阶段下应急物资分配问题.构建优化模型,并通过某城市中13个物资需求点的应急物资分配案例验证模型的科学性与合理性.结果表明:本文方法能有效解决动态需求下应...     

公共安全管理权力约束原理研究

为科学合理地约束公共安全管理权力,系统研究公共安全管理权力约束相关原理与模型。首先,概述公共安全管理权力的概念与内涵;其次,基于物理学知识,提出公共安全管理权力3要素,在此基础上构建公共安全管理权力轮盘模型,并讨论公共安全管理权力的运转形式;最后,提出3大基本权力约束原理,延伸出不同学科视角下的权力约束原理,进而构建公共安全管理权力约束原理齿轮结构模型,并明确各权力约束原理之间的关系。研究结果表明:公共安全管理权力的作用点、大小和方向决定公共安全权力的安全行使,且公共安全管理权力的运转形式为“三状态四转换一迭代”。同时,公共安全管理权力约束原理包括3大基本权力约束原理和在生命科学、自然科学、社会科学、技术科学及系统科学等多个学科视角下的21种原理,同时原理间具备一定的逻辑关系。