行节约 兴廉政 带好头——省水产供销工作会议侧记

湖南省水产公司为做好全省商品鱼基地鱼货上调工作，每年下半年都得在长沙召开一次由所属洞庭湖'区十一个县水产供销站经理和主管局局长参加的水产供销会议，由于会议需要解决的问题多、时间长、其会务费用常在一万元以上。而今年，该公司从增收节支和搞好廉政建设出发，决定将此会议分片在两个地区召开，

A preliminary study of cryosphere service function and value evaluation

Cryosphere science research and development(R&D) has been strongly committed to public service, integrating natural sciences with socioeconomic impacts. Owing to the current shift from purely natural cryosphere scientific research to linking cryosphere science with socioeconomic and cultural science, cross-disciplinary research in this field is emerging, which advocates future cryosphere science research in this field. Utilizing the cryosphere service function(CSF), this study establishes CSF and its value evaluation system. Cryosphere service valuation can benefit the decisionmakers' and public's awareness of environmental protection. Implementing sustainable CSF utilization strategies and macroeconomic policymaking for global environmental protection will have profound and practical significance as well as avoid environmental degradation while pursuing short-term economic profits and achieving rapid economic development.

The Comparison between Accrual Earnings Management and Real Earnings Management

Earnings management is an important topic in modern financial accounting. With the development of social economy, practical circles and theory circles have studied the earnings management more and more carefully. In this paper, we will contrast accrual earnings management with real earnings management in definition, motivation, approach, and economic consequences, and hope to provide some suggestions for our government.

Tourist Industry Promotion： Aim to Introduce Thai Local Foods Matching With Northern Program＇s Tours to Serve Sustainable Tourism

Tourist industry had been promoted and become one of the important strategies of Thai government for socioeconomic development for years and become successful by ranking--Thailand becomes well-known as top ranking to visit from tourists around the world. When people travel, foods are always needed to fulfill human needs and the satisfaction of the travelers. The objectives of the research were to： （1） survey and determine the local food image and identity of Northern region of Thailand to support tourist industry; （2） survey program＇s tourism in Thailand and study the promotion of local food that had added in the programs＇ tours as tourist destination; （3） find out the possibility of local food and culture for promotion in tourist industry of Northern region in Thailand; （4） develop gastronomy tourism＇s routing. The population were the subject persons who are experts in tourist industry, Northern foods restaurant owner, and program＇s tour. Mixed method was used for data collection and analysis. The result of the research is revealed into four parts： Phase 1： （1） Thai Northern region had been divided into two part： upper Northern and lower Northern region. There are eight provinces in upper Northern region： Chingmai, Chingrai, Lampoon, Lampang, Prayao, Phare, Nan, and Mae-Hongsorn. Chingmai was the capital of ＂Lanna territory （1558-1774）＂ rich with culture; （2） Upper Northern local foods related to the legend, have their own characters and are still available to get to eat; （3） Northern local food contained with Northern ingredient and indicated as geographical indications; （4） The lower Northern region related with ＂Sukhothai territory （1157-1370）＂, Sukhothai was the capital. There are six provinces in the region： Sukhothai, U-taradid, Tag, Kampangpet, Pidsanuloak, and Petchaboon. Food of the lower Northern provinces had their own characteristics but some of the dishes were influenced with Chinese cuisine, such as noodles. Phase 2： Most of tour companies had included local food in the tour programs to promote Northern local foods in low level. Phase 3： Life＇s pathway of the Northern people lived related to the three seasons： rainy season, cool season, and summer. Each season had different kinds of vegetables and fruits which influence the menus and foods. Eating foods as medicine also related to the season, such as shallot and garlic had added more in foods in cool season, in order to prevent cold of family＇s members. Northern life style always celebrated in all ceremonies with foods, snack, and sweet, such as： wedding, cremation, and community cerebrations which may be promoted in tour program as their ways of living with sustainable, in order to promote socioeconomic development in the community. Phase 4： The gastronomy tourism was developed into five routings to promote tourist industry in the Northern part of Thailand as the following： （1） gateway to reach ＂Lanna＂; （2）window to visit the Northern part of Thailand; （3） pay respect to the Buddha and visit dynasty heritage; （4） visit the peaceful and tranquilly heritage; and （5） visit Thailand＇s border with boundless. Conclusion： Thai local lifestyle, culture, and local foods in the Northern part of Thailand, contained rich image and identity of history, legend, and human diversity, which are worth and valuable for promoting as tourist industry in the Northern part of Thailand and also conserved job absorption and community development. Therefore the government of Thailand and tour companies ought to promote Thai local foods as value added and tourist industry which also benefit for the sustainable socioeconomic development in long future.

Analyzing on the Characteristics of Several Typical Financial Behavior of Loss Listed Companies in China

In combination with socio-economic development of China＇s current status, this article analyzes the characteristics of several typical financial behavior of loss listed companies in China. Among them, the debt financing behavior have a high level, a single means, a short-term structured and other characteristics, the corporate governance behavior have a goal of collaborative, several forms, and a complex environment, the earnings management behavior have diverse motives, many types of means, bigger range and other features, the asset restructuring behavior have a passive subject, methods of differentiation, performance-oriented features such as myopia.

Overview of Vietnamese Accounting System Since 1975 and the Process of Vietnam＇s Convergence to IFRS

The development of accounting systems is influenced by socio-economic characteristics at each stage. The paper explores the impact of the characteristics of political institutions at every stage in the development of social economy, which determines the objects using accounting information, as well as the legal accounting system issued so that accounting can meet the demand for accounting information of these objects in Vietnam from 1975 to the present. Based on studies by authors in this period as well as issued accounting documents system, this paper aims to point out the formation and development process of Vietnam accounting system, providing researchers and elaborating agencies with a basis for determining the right development direction of Vietnam accounting in the coming time.

Trend of Final Energy Intensity Changes in Lao PDR

While being developed, Lao society and economy have gradually shifted from agricultural-based to service-industrial oriented one. As a result, final energy consumption has rapidly changed. This paper studied a trend of changes in final energy intensity by looking at sector-wide energy demand and shares in gross domestic products. It was found that intensity of total final energy consumption in Lao PDR （People＇s Democratic Republic） gradually decreased during the last decades. This was resulted of high stable economic growth and comparatively slow growth in energy demand. Furthermore, Lao economy still relays mainly on less-energy intensive economic sectors, such as services and traditional agriculture. Although energy intensities of the industry, transportation and services sectors continuously decreased, but have slowed down in recent years. Moreover, energy intensity of agricultural sector continues increasing. All these facts give a ground for thinking that in the future, when socio-economic development of the country will reach higher level, there will be more energy consuming activities, then energy demand will increase while economic growth will slow down, and therefore, energy intensity is to increase. Knowledge on trend of energy consumption changes would be useful for predicting energy demand and securing energy supply in the future.

Building Materials

Building Materials Sub-council of CCPIT is the other sub-council in construction field.CCPIT Building Materials Sub- council(CCPITBM),as well as CCO1C Build- ing Materials Chamber of Commerce,is au- thorized by CCPIT and state administration of building materials industry in 1992.

Accounting Practice in Agricultural Enterprises in Turkey

Agricultural sector is vital for human beings, it provides stuffto the other sectors and it contributes to employment considerably. A large proportion of the exportation of Turkey is made from the agricultural products. Thereby it can be said that the agricultural sector is one of the main sectors contributing to the economy of the country considerably. But it＇s known that the sector is affected by some risks and uncertainities such as： sector＇s being made-up of family-owned companies, its being sensitive to the weather conditions, the long process of buying products, the work＇s being seasonal, self-consumption, the difficulty in accounting the cost, unrecorded agricultural transactions. Within this context to determine the sector＇s contribution to the country＇s economy clearly is related to recording the agricultural transactions properly and choosing the realistic methods and implementations. But despite the importance that agricultural transactions carry, the rules of recognition of the related transactions stay at an area that is not much worked on by the operators and researchers till the accounting postulates published. One reason for this is the sector, which is generally made-up of family-owned companies, and the operators have a general view point that accounting is not the purpose of management but taxation. In recent years with the international development of economy and technology, it＇s seen that big investors have entered the sector. With the changed system of trade, agricultural sector became a strategic sector. In this respect, in-depth data and information, acquired from accounting system, became very important. In this study, the principles and the rules that are applied in the agricultural transactions within the frame of international accounting standards are explained. In which account group should be the biological assets that are agricultured and agricultural products according to their qualities, which accounts are used, and how they are recognitioned are explained. In this context, in the study the examples which are related with the implementation are given over annual plants and prennial plants. The differences between the accounts that are used, are mentioned over by these examples.

Empirical Study on the Relation between Enterprise Social Responsibility and Financial Capability

The consciousness ofenterprise social responsibility in our country is weaker at present. Many enterprises are unwilling to make a commitment to social responsibility, even consider that fulfilling their social responsibility goes against the improvement of enterprise performance. However, with the development of social economy and the improvement of living standards of the people, the performance of corporate social responsibility play a more and more important role. The paper defines the content included in corporate social responsibility, makes theoretical analysis on the relation between corporate social responsibility and enterprise financial ability, and makes the relativity and regression analysis on the relation between enterprise social responsibility and enterprise financial ability.

Evaluating Value of Natural Landscapes in China

Natural landscapes consist of the natural substances, environment, and phenomena, all of which provide many benefits to people, including a sense of place, sightseeing, relaxing, and recuperating. However, the economic value of natural landscapes has only been recognized in recent decades, and the resulting large-scale decline and degradation of ecosystems now severely threatens the sustainable provision of their services to society. There is an emerging consensus that natural capital should be incorporated into the current socioeconomic accounting system. Many studies valuated natural resources at local and regional scales, but there are very few empirical studies at a national level. To provide a benchmark for natural landscape management on a national scale, we use the travel cost method(TCM) and the contingent valuation method(CVM) to determine the economic value and the spatial distribution of natural landscapes across China. Our results show that the total economic value of China′s natural landscape was 9.75 × 10^(11) U.S. dollars(USD) in 2012. Of this value, the highest proportion was in the eastern and southwestern regions of China, which accounts for 23.7% and 18.3%, respectively. The provinces of Guangdong, Sichuan, Yunnan, Inner Mongolia, and Heilongjiang were the top five in terms of the largest number of natural landscapes and largest economic values. Together, these five provinces accounted for 32.9% of the total number of natural landscapes and 29.4% of the total economic value in 2012. We believe this study will increase awareness of the value of natural landscapes, and more importantly provide a scientific basis for resolving conflicts between development and resource conservation.

The Development Trend of Management Accounting

＂The more development of the economy, the more important of the accounting＂ is a Chinese accounting profession maxim It represents the people＇s general recognition for the value of accounting work, especially in today＇s economic globalization.As an universal business language, accounting＇ s significance is more popular. However, the ＂accounting＂ tend to focus more on the financial accounting and ignore the management accounting. Indeed, compared to the development of financial accounting, management accounting＇ s development is lagging behind. But this does not mean that management accounting is not important. Management accounting uses related information to reconcile the financial and business activities, and plays an important role in decision-making and performance evaluation,as well as in the enterprise budget.

Research on Corporate Governance-based Problem of Financial Accounting Information

This article makes a detailed analysis of the relationship between corporate governance and financial accounting information under the framework of corporate governance, with the help of the principles of information economics and institutional economics. By taking into considerations of the agency issues arising form the separation of the managers from the owners under the modem corporate environment in order to solve agency conflict and to realize right restricting and benefit grouping. The mechanism of financial accounting information produced internally from the mechanism of corporate governance. Based on this understanding, this article discusses how financial accounting information works in both internal and external corporate governance mechanism. And explores the application mechanism of financial accounting information associating with stock price and introduces the function of corporate governance to guarantee the quality of accounting information respectively, respectively paying particular emphasis on the two goals of financial accounting-the decision useful and the accountability approach.

Comprehensive evaluation methods for dam service status

More than 87000 dams have been built in China,and about one third of them are risky projects.A number of high and ultra-high dams are being constructed in China's western region.The current dam construction practice tends to focus on socio-economic benefits and neglect the environment and ecology.Furthermore,periodic examinations are intended to ensure the structural safety of dams.This paper proposes a general evaluation principle for dam service.This principle stipulates that dam projects should have maximum socio-economic benefits and minimum negative effects on the environment and ecology.To satisfy the general principle of mutual harmony,socio-economic benefits,dam safety,environment,and ecology are analyzed,and the evaluation methods for dam service status are discussed.Then,a fusion algorithm of interlayer assessment is proposed on the basis of evidence theory and the fuzzy comprehensive analysis method.Finally,a comprehensive evaluation model is established.Example analysis shows that the proposed theories and methods can fulfill scientific assessment of the service status of dams.

PREMIER ON THE ECONOMY AND FOREIGN AFFAIRS

Editor’s Note：At a two-hour-long press conference at the end of this year’s National People’s Congress session on March 16,Premier Li Keqiang took questions from 17domestic and international media outlets on a wide range of issues.