金融信息风险的防范对策研究

金融系统为了提高自身的竞争能力,缩短交易时间,降低交易成本,增强交易灵活性,越来越广泛地应用计算机及网络技术,但同时金融系统也增加了交易的风险性。笔者从计算机的速度快,交易实时性的特点入手,对信息滞后和决策、黑客和病毒、内部人员的管理不善等各种风险和危害进行了分析;分别提出了改善网络体系结构,加强网上的黑客侵入和病毒防范,确保数据传送的安全性,内部设备和人员管理的防范措施,以确保金融信息系统提供安全服务。     

地方协调发展的政府财政保障分析——以三亚市实施全面建设小康社会战略为例

将全面建设小康社会置于实施可持续发展战略的大背景下研究政府财政特别是地方政府财政的保障作用,具有非常强的实践意义和理论意义.文章立足于全面建设小康社会监测指标体系,充分利用现行有关监测全面小康社会实现程度的测算结果,同时引入发展协调度的应用.在梳理政府财政与经济社会发展间的理论关系基础上,文章明确了地方政府财政保障经济社会发展中的协调作用.通过综合运用了加权平均、回归拟合、主成分分析等方法进行实证,不但验证了发展的协调能力与发展的综合能力的高度相关性,还验证了财政保障地方协调发展的有效性.亦即,地方政府财政通过发挥协调功能,可以以更快的速度促进全面小康社会的实现.在结合三亚实际进行分析的基础上提出了地方政府在实施全面建设小康社会的协调发展战略中应采取优化财政支出结构优先保障提供公共产品和服务,建立财政保障长效机制调整既有的利益格局等一系列有益的政策建议.     

企业融资决策由于新会计准则而产生的影响因素分析

融资是企业筹集资金目前经常会运用的方式,企业融资就是指因为企业需要调整资本结构、生产经营管理、对外投资决策一系列活动希望通过金融机构和金融市场,运用适当的方式及手段获取所需资金的一种理财活动.企业获得资金转移信息的主要渠道是来自于会计领域,那么新企业会计准则制度的实施,必然有一些新的规定将对企业融资决策产生影响,此篇论文就将从这个角度探讨.     

Muting the Voice of the Local in the Age of the Global: How Communication Practices Compromised Public Participation in India's Allain Dunhangan Environmental Impact Assessment

Public participation is widely lauded as a way to make environmental decisions more democratic, to improve their quality, and to enhance their legitimacy. Scholars and citizens around the world repeatedly complain, however, that public participation frequently serves primarily as a pro forma exercise to defend predetermined decisions rather than as a meaningful opportunity for the affected public to influence decision-making. These critiques persist despite considerable research suggesting ways to improve the quality of public participation. This essay explores this problem by analyzing citizen involvement in the environmental impact assessment (EIA) processes for the Allain Duhangan hydropower project in northern India. It describes how meaningful public involvement was compromised—despite repeated objections by citizens and independent consultants—by four communication practices: (1) failing to provide adequate access to information; (2) predetermining EIA outcomes by controlling the definition of issues (“definitional hegemony”); (3) privileging scientific/technical discourse; (4) utilizing “consultative” forms of communication that promote one-way flows of information rather than more interactive forms that encourage the joint construction of information and values. This study further argues that these practices persist because they serve as acts of power that privilege dominant actors and interests in the larger socio-political context. This analysis thus suggests that altering communication practices that compromise the quality of public participation may require attending to the interaction between communication practices, relations of power, and the larger socio-political context in which public participation takes place.     

浅释环保部门财会监督与审计监督

阐述了环保部门财会监督与审计监督的关系,探讨了二者的不同特点作用和具体内容,从而让环保部门更加重视财会监督的基础性作用和审计监督的法律权威性。     

中国地理资源期刊集群微信融平台经营的实践与经验

随着官媒时代的终结,以微信公众号为代表的新媒体的盛行,强烈地冲击着传统纸媒。微信公众号能够增加期刊与读者群之间的“粘性”,从而扩大期刊的学术影响力和社会知名度。在中国地理资源期刊网微信公众号的运行实践基础上,系统总结期刊微信融平台经营的实践与经验,并以《地理研究》等数据为例,阐述微信推送对期刊产生的综合作用,以期为科研微信融平台的运行提供指导和借鉴意义。研究结果表明：（1）科研微信融平台上生产好微推需遵守十四条原则、十一条创意要求;（2）坚持不懈地在微信公众号上发送消息,可以增加编辑与读者之间的交流、拓展读者范围、增加文章的下载量和被引量,从而树立学术期刊的品牌形象,提升期刊的学术影响力;（3）集群化的科研微信融平台的运行,一定要注意共同维护平台形象、谁制作谁负责、合理安排发文量和发文时间、个刊微平台实现互补等。持续地创意和推出微推,需要长期坚持,把期刊编辑和学术研究、移动互联时代、全媒体手段等积极“融”起来,实现期刊由传统纸质出版向富媒体出版、期刊由文献生产者向学科与社会集成型知识服务提供平台的两大根本性转型,才是期刊的根本出路。     

Hydrogen infrastructure build-up for automotive applications

Some lessons for the introduction of hydrogen fueled vehicles can be learned from experience gained by the introduction of natural gas fueled vehicles, either in Europe or in Argentina. While the European efforts have failed, at least until today, Argentina has achieved a remarkable market share of about 20% natural gas vehicles since the early 80ies. Beyond a short review on the constituents of a hydrogen refueling infrastructure, the Compressed Natural Gas (CNG)-example is analyzed to formulate some ‘must be’s’ for the successful introduction of hydrogen refueling infrastructure: Clear concerted signals have to be sent by all important players, the politicians as well as the involved industry from car producers to fuel suppliers. Bi-fueled hybrid vehicles are not seen as a proper tool, as they are forcing neither the user to look for hydrogen nor the supplier to provide hydrogen. After general considerations, various strategies and policies of different countries and manufacturers are reviewed. For instance, the electric hybrid cars as already today introduced by some Japanese manufacturers offer the chance of settling a maintenance infrastructure for electric drive systems already today which can be easily extended to cover full fuel cell drive systems, once they are available.     

上海环保资金的筹措方式及运作机制探讨

探讨建立多元化的环境保护投资方式及资金运作机制，变政府投资为主政策引导和扶持为主，使企业成为市场主体和投资主体。     

一个水污染严重省的成功治水战略探析——浙江省“五水共治”的成效与今后推进建议

随着经济和社会的发展,浙江省主要河流湖泊的污染现象引起社会关注,针对这个问题,浙江省提出"五水共治"的战略举措。典型案例表明:"五水共治"策略是解决水环境问题、化解水污染与经济社会发展矛盾等的成功策略。建议浙江省继续坚持可持续的长远战略规划,进一步多渠道多角度提升浙江水环境质量,促进浙江省生态文明建设,探索构建"协定水污染排放标准",并且通过水资源有偿使用对水资源使用者进行约束和规范。此外,建议推动政府与环保及金融机构战略合作,设立系列"环保基金"与绿色金融推进机制,使之走向环保产业化道路。     

落实《水污染防治行动计划》投融资思路与建议——对《水污染防治行动计划》的解读

创新、拓宽水环境保护领域投融资渠道,是落实水污染防治行动计划、保障国家水安全的关键环节。研究结论表明,水污染防治领域成熟稳定的财政资金投入机制匮乏、中小环保企业水环境治理项目融资存在制约瓶颈、社会资本水污染治理投入盈利机制不健全等是关键制约因素。鉴于此,文章提出了落实《水污染防治行动计划》的投融资思路和具体建议:整合设立水污染防治专项资金以建立政府常态化投入机制,设立政府主导的环境保护基金以发挥财政资金引导作用,建立社会资本水污染防治项目资金投入回报机制以吸引社会资本投入,创新环境金融服务、发挥市场融资作用以提升水污染治理企业或项目融资能力。