The evolution and enlightenment of water resourcesaccounting from accounts to balance sheet

The Third Plenary Session of the 18 th Central Committee of the Communist Party of China has proposed an important national strategic decision: to explore and establish the balance sheet of natural resources, to implement leaders’ of-office auditing system about natural resources assets. Water is one of the most essential nature resources of human beings; water resources accounting, as an important water resources management tool, is an essential part of compiling the natural resources balance sheet. In this paper, we provide a summary of the historic evolution of water resources accounting and analyze its application in some typical countries. Although water resources accounting and water resources balance sheet reflect different implications and focus, both require water resources accounts as the basis in system establishment.

Research progress in geophysical exploration of the Antarctic ice sheet

The Antarctic ice sheet is an important target of Antarctic research.Thickness and structure,including intraice and subice,are closely related to the mass balance of the ice sheet,and play an important role in the study of global sea level and climate change.Subglacial topography is an important basis for studying ice sheet dynamics and ice sheet evolution.This paper briefly reviews the geophysical detection methods and research status of the Antarctic ice sheet:(1)Conventional methods such as ice radar are the main methods for studying the ice sheet today,and passive source seismic methods such as the receiver function method,H/V method and P-wave coda autocorrelation method have good development prospects;(2)the high-resolution(1 km)ice thickness and subglacial topographic database BEDMAP2 established based on various data has greatly improved the ability to detect internal isochronous layers,anisotropic layers,and temperature changes within ice and has advanced research on ice sheet evolution;and(3)ice radar,numerical simulation and core drilling are the main methods to study subglacial lakes and sediments.More than 400 subglacial lakes have been confirmed,and more than 12000 simulation results have been obtained.Research on the Antarctic ice sheet faces enormous challenges and is of great urgency.Aiming at hot issues,such as Antarctic geological evolution,glacial retreat,ice sheet melting and their relationships with global climate change,it is the frontier and trend of future Antarctic ice sheet research to carry out multidisciplinary and multicountry comprehensive geophysical exploration based on the traditional ice radar method combined with passive seismic methods,especially new technologies such as short-period dense array technology,unmanned aerial vehicles and artificial intelligence.This is expected to further promote Antarctic research.

Data Analysis of Balance Sheet and Income Statement

The balance sheet and the income statement have different functions and cooperate with each other to form an organic whole,complete and without redundancy to describe an enterprise’s economic activities.The financial analysis method is used to analyze how the data of the two reports reflect the capital structure,profit ability,operational capacity,and solvency of the enterprise.

Research on the Method of Balance Sheet Quality Inspection based on the Ford Law

This paper based on Benford＇s Law （Benford Law）, the Shanghai stock exchange 15 listed bank balance sheets for the past 5 years data for the study sample, results show that the model in the inspection report can quantify the quality in the process of accounting information quality comparison and has the outstanding advantages of simple, clear, this paper focuses on the Benford＇s law of balance sheet quality inspection method based on in our country and how to test the quality of balance sheets in the introduction and promotion.

Natural Resources Balance Sheet:Chinese Characteristics and International Practices

This paper examines the explorations and practices of environmental- economic accounting in the international community, provides a comprehensive overview and evaluation of the nature and research progress of China＇s natural resources balance sheet, reviews the relevant systems of China＇s natural resources balance sheet and the development of ecological civilization, identifies the issues in the formulation of natural resources balance sheet and makes suggestions for improvement.

Dependence of Performance of Organic Light-emitting Devices on Sheet Resistance of Indium-tin-oxide Anodes

The dependence of the performance of organic light-emitting devices（OLEDs） on the sheet resistance of indiumtin-oxide（ITO） anodes was investigated by measuring the steady state current density brightness voltage characteristics and the electroluminescent spectra. The device with a higher sheet resistance anode shows a lower current density, a lower brightness level, and a higher operation voltage. The electroluminescence（EL） efficiencies of the devices with the same structure but different ITO anodes show more complicated differences. Furthermore, the shift of the light-emitting zone toward the anode was found when an anode with a higher sheet resistance was used. These performance differences are discussed and attributed to the reduction of hole injection and the increase in voltage drop over ITO anode with the increase in sheet resistance.

China＇s Sovereign Balance Sheet and Its Risk Assessment

Using available data and necessary estimations, this paper provides a tentative picture of the balance sheet of China＇s sovereign account between 2000 and 2010. The main findings indicate that the net worth of China＇s sovereign assets had been positive and increasing during the period under review. This implies that the Chinese government has sufficient sovereign assets to cover its sovereign liabilities, therefore the likelihood of a sovereign debt crisis in China is extremely low in the near term. Moreover, although China＇s leverage ratio （total liabilities/GDP） is far lower compared to advanced economies, it seems higher than that of other major emerging economies such as Brazil, Russia, and India （BRIC）. In fact, the leverage ratio has been increasing rapidly over recent years and requires special attention. In particular, according to sector-specific analysis, high corporate liability ratios （percentage to GDP） constitute a major concern of China＇s national balance sheet. In 2010, this liability ratio exceeded l OO percent, which exceeds the 90 percent level observed in OECD countries. Lastly, this paper concludes that a sustainable economic growth and structural transformation of growth model are the fundamental means to taming China＇s balance sheet risks.

Application of Automatic Mass Balance in Metal Accounting of Iron Ore Plant

The purpose of this work is to present state of the art mass balances closing strategies in ore treatment plants to report metal accounting in a reliable manner. The current methodology is based on usage of an expert system which seizes and filters the plant data, analyses situations of equipment stops and mostly instruments failures. It is still possible to internally create a strategy to check the data of an instrument failure. The system is coupled to software with a Lagrangian model of mass balance closure that receives the pre-treated data. Thus, the data goes through filtering and reconciling processes to generate a reliable mass balance of the ore treatment plant. This made it possible to obtain a system that is able to tell the real productivity of an ore plant through reliable mass balances. Residence times on equipment are critical to the balance, thus, they require good logic to eliminate errors due to the characteristics of non-steady state. Among the next challenges is the inclusion of a soft sensor as a replacement of an instrument required for mass balance closure.

Non-performing Loans in Turkish Banking Sector and Balance Sheets Effects

In the 21st century, while the scope of banking activities has been expanding every day, collecting deposits and providing credit remain as their main and most important functions. They transfer the collected funds thanks to the market confidence they create back to the market in terms of the credits they give. For the organizations operating in the banking sector, crediting is the highest revenue earning source. However, uncollected loans may disrupt the activities of banks and may reduce their effectiveness. Therefore, the control of bank credits has a particular importance in the bank balance sheets. In this study, the relationship between bank balance sheets and non-performing loans （NPL） will be analyzed using Granger causality test and vector autoregressive （VAR） method. This study aims to discuss the impact of NPL on balance sheets and contribute to making correct credit decisions. It also intends to assist to reduce the NPL ratios of banks and minimize the level of negativity in their financial statements.

安徽省居住建筑终端能耗及碳排放达峰研究

以安徽省既有居住建筑运行阶段为研究对象,采用能源平衡表法、LEAP模型、碳排放因子法和STIRPAT模型等工具和方法,预测碳排放峰值及影响因素,并提出技术路径和政策建议。研究结果表明:安徽省居住建筑实现碳达峰的最佳实施路径应采取蓝图情景。该情景下居住建筑运行阶段碳排放2025年达到峰值3429.29万t, 2060年回落至918.69万t。在影响因素方面,常住人口是居住建筑碳排放的主导因素,大小为-2.646;能源结构也对居住建筑碳排放产生了不小的影响,大小为-1.465,这得益于安徽省建筑消费能源结构的持续优化。因此,开展建筑电气化、发展可再生能源、限制一次能源的使用、优化能源结构至关重要。

基于财务报告概念框架的我国自然资源资产负债表研究述评

从中共十八届三中全会提出探索编制自然资源资产负债表以来,理论与实务界对此进行了大量的理论研究与编报实务探索。以财务报告概念框架为基本视角,以样本文献为基础,揭示了自然资源资产负债表的研究领域和内容的变化情况,对自然资源资产负债表的概念、报告主体、报表要素确认与计量及报表格式等研究情况进行全面梳理。研究表明,现有文献在自然资源资产负债表的定位、报告主体、报表要素确认条件与计量方法、信息披露等方面存在一定不足,不同学者的研究基础与研究路径差异较大且离形成共识尚存在差距。基于现有研究情况和自然资源国家治理的现实需要,提出在明确界定报告主体和目标的前提下,应从统计学和会计学两个路径展开独立研究,对不同路径下的报表要素确认、计量与披露开展深入探讨。

资产负债表思政元素挖掘及其插入思路

在界定课程思政中思政元素内涵的基础上,对资产负债表本身及其构成所包含的思政元素进行挖掘并进一步阐释插入思路。研究显示,资产负债表及其构成蕴含的思政元素,几乎涵盖社会主义核心价值观与会计职业道德所有内涵,且是内源性而非外部强加的。

从资产负债表机理看信用货币创造的内在逻辑

“存款创造贷款、贷款创造存款”是主流货币理论的重要基础。英国学者乔西·瑞安-柯林斯等人和中国学者孙国峰等人认为,“存款创造贷款”的原理存在根本性错误,用于存款的货币均为贷款的产物,因此,不是“存款创造贷款”而是“贷款创造存款”,银行可以无限地凭空创造贷款。本文对这一认识寻根溯源,指出其中的偏颇之处。“贷款创造存款”的认识,从麦克鲁德算起已有140多年的历史,但它并不符合信用货币创造和资产负债表复式记账的内在机理。商业银行贷款以有款可贷为前提;在无款可贷条件下,贷款合同只是一纸空文。在实施贷款行为中,资金应从商业银行在央行的存款账户划到客户在商业银行的存款账户。从资金流程角度看,这是“存款创造存款”过程。从央行资产负债表看,不论是“发行货币”还是收取“存准”、吸收超额存款准备金都是资金来源的重要渠道,有了资金来源,才能有效地开展贷款、贴现、公开市场操作等“资金使用”,这一切操作都建立在真实资金的基础上,并非无中生有的“贷款创造存款”。“存款创造贷款”与“贷款创造存款”之争在理论逻辑中无解,要解开这一死结,需要回到历史起点。人民币最初入市是与边币和旧币的兑换,初始信用货币并非来自贷款;银行券的问世建立在贵金属货币准备的基础上,并非来自贷款。如果银行可以凭空创造贷款,则不存在美国硅谷银行破产事件,也不存在2008年美国金融危机,同时,利率理论、商业银行经营管理理论、资产负债表理论、货币政策理论、汇率理论等均将失效。

基于节点影响力的区块链匿名交易追踪方法

随着区块链技术的快速发展,借助虚拟货币进行非法交易的行为越来越普遍,且数量仍在快速增长。为打击该类犯罪行为,目前主要从网络分析技术和图数据挖掘等角度研究区块链交易数据,以进行区块链交易追踪。然而,现有的研究在有效性、普适性以及效率等方面存在不足,且无法对新注册地址进行有效追踪。针对上述问题,文中提出了一种基于节点影响力的账户余额模型区块链交易追踪方法NITT,旨在追踪特定目标账户模型地址的主要资金流向。相比传统方法,该方法引入时间策略,降低了图数据规模,同时采用多重权重分配策略,筛选出了更有影响力的重要账户地址。在真实数据集上进行实验,结果表明,所提方法在有效性、普适性和效率等方面具有较大的优势。

全国统筹、延迟退休与企业养老基金平衡能力

呼之欲出的延迟退休方案与正在推进的城镇职工基本养老保险全国统筹政策,将对企业职工养老基金平衡能力产生叠加效应。通过构建精算模型,分四种情况测算了2022—2052年期间企业社会统筹账户的基金收支状况,结果发现:单独实施延迟退休比保持现行政策参数、单独实行渐进式全国统筹更能改善统筹账户的基金财务状况;同时实施渐进式全国统筹和延迟退休政策对改善统筹账户基金财务状况的效果要明显优于单独实行渐进式全国统筹政策和单独实施延迟退休政策,其中实施渐进式全国统筹的同时实施“男女同步”延迟退休的改善效果最佳。建议积极推进全国统筹,落实地方政府责任考核机制,及时出台“男女同步”的延迟退休方案并确保延迟退休个人选择权的公平,扩大平均缴费工资统计口径。

基于资产负债表衰退理论的中国房地产经济现状分析——以房地产和建筑业上市公司为例

当前我国房地产经济面临较为严峻的形势,多项指标呈负增长状态,陆续有房地产企业发生债务违约等风险事件,房地产行业的低迷已经开始拖累整体经济发展。由于房地产及与其密切相关的建筑业是国民经济的重要支柱,其对金融稳定和经济安全的影响极为重大。对当前我国房地产经济的现状进行科学分析和研判,并提出相应的政策建议就具有重大现实意义。本文基于资产负债表衰退理论,以中国内地房地产及建筑业上市公司2019-2022年数据为研究对象,对其资产价值及负债情况进行分析,从微观企业层面对当前房地产经济是否陷入资产负债表衰退做出判断,并提出下一步的政策建议。

背压扰动平衡盘对涡旋压缩机黏性内流压力影响研究

在变转速工况下,电动涡旋压缩机背压腔中润滑油产生的背压力无法准确平衡轴向气体力。针对这一问题,提出了一种带有扰动片的背压扰动平衡盘,研究了背压扰动平衡盘对涡旋压缩机黏性内流压力的影响。首先,对背压扰动平衡盘作用原理进行了分析,使用贝塞尔曲线构建了扰动片型线,对润滑油被扰动后的静压增量进行了公式推导,计算了扰动片出口安装角和扰动片数对润滑油静压的影响;然后,建立了含背压扰动平衡盘的背压腔模型,将流体域分为旋转域和静止域,采用旋转坐标系的方法进行了数值模拟,研究了背压腔内润滑油的压力场;最后,根据理论计算,模拟了润滑油在不同出口安装角和扰动片数下的润滑油静压,对润滑油静压与压缩机所需最佳背压进行了对比分析。研究结果表明:采用背压扰动平衡盘可以使润滑油静压增加21%,且静压增量随主轴转速的增加而增大,适当增大扰动片出口安装角可使润滑油静压增加0.032 MPa;对比最佳背压可知,扰动前润滑油静压与最佳背压相差26%,而合理设计扰动片后的润滑油静压与最佳背压相差仅为9%,极大改善了电动涡旋压缩机在变转速下的轴向平衡。

日本房地产泡沫对我国房地产业发展的镜鉴

2021年以来我国的房地产市场供求关系已经出现根本变化,房地产市场的交易量和价格均出现明显回落。如何应对房地产市场的风险是当前我国宏观经济面临的重大挑战。环顾全球经济发展历史,日本应对房地产泡沫风险的经验和教训最值得我们借鉴。日本政府应对措施存在重大失误,耽误了政策救助的最佳时机,叠加经济基本面和人口的长期走弱,造成了私人部门长期的资产“负债表型衰退”,导致日本在房地产危机后经济长期低迷。我们要认真吸取日本的教训,尽量避免出现房地产市场泡沫破裂而导致的系统性风险,提前采取有力措施,防范化解房地产企业流动性风险等。要增强经济的自主性,减少对外部经济的依赖;要持续优化经济结构,推动产业转型升级,降低对房地产业的依赖,推动符合未来时代需求的高科技等产业发展。

结构性资产负债表衰退及其宏观经济效应与政策协整

疫后恢复政策组合拳,有力承托了中国宏观经济运行的积极因素,但当前经济下行压力依然突出,部分领域发展呈现明显波动,亟须有能够“对症下药”的理论解释和宏观政策应对。构建NK-DSGE模型,探讨结构性资产负债表衰退的宏观经济效应以及相应政策协整问题。研究结果展示,典型事实蕴含中国不存在总体资产负债表衰退,但存在结构性资产负债表衰退的证据。在宏观层面,结构性资产负债表衰退冲击会导致宏观经济较长时期下滑,乃至引发债务-通缩风险,而在微观层面,减轻资产负债表衰退企业的债务厌恶和改善正常经营企业的融资约束有助于减弱上述影响。调节效应分析表明,结构性资产负债表衰退会抑制技术进步与需求扩张对产出的促进作用,但在技术进步情形下,上述抑制作用有限。为减小福利损失,财政政策应盯住衰退类企业债务,货币政策应锚定高融资约束企业债务,并提高政策反应力度,宏观审慎政策应提高对资产价格的敏感度。上述结论为理解微观层面债务厌恶所产生的宏观合力以及设计实施相应政策搭配提供参考。