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网络资产确认和计量研究 被引量:1
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作者 侯宗棋 《思想战线》 CSSCI 北大核心 2010年第S1期72-73,共2页
随着信息化时代的到来,网络资产成为经济领域中一个不可忽视的重要资源。为了更好地配置网络资产,必然要将网络资产纳入到会计核算体系中。而要对网络资产进行会计核算,首先要解决的就是网络资产的确认与计量。从当前的网络环境、技术... 随着信息化时代的到来,网络资产成为经济领域中一个不可忽视的重要资源。为了更好地配置网络资产,必然要将网络资产纳入到会计核算体系中。而要对网络资产进行会计核算,首先要解决的就是网络资产的确认与计量。从当前的网络环境、技术环境的层面,对网络资产进行初步定义和分类,由此可以丰富网络资产的确认基础,并通过将网络资产分为同质型恒久网络资产和异质型递耗网络资产两类,完善了网络资产的计量模式。 展开更多
关键词 网络资产 会计确计 会计
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Study on carbon emission in prefecture-level cities of china
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作者 Feng Ying Cai Bofeng 《High Technology Letters》 EI CAS 2012年第1期101-106,共6页
The study on greenhouse gas inventory in urban China lags far behind the global level. The important factor that curbs the carbon inventory of cities of China is inventory methodology and scope. Given the insufficienc... The study on greenhouse gas inventory in urban China lags far behind the global level. The important factor that curbs the carbon inventory of cities of China is inventory methodology and scope. Given the insufficiency of Chinese cities carbon inventory, a system and accounting model (scopel+ scope2) as well as principles and boundaries were proposed for China. The carbon emissions in scopel and scopel+ scope2 were calculated in Chinese prefecture-level cities. The EDGAR dataset was used for the calculation of scopel carbon emissions in cities in China and the level of uncertainty was analyzed as well. The results showed that the direct carbon emission of cities in China was about 31.65% of China total emissions. The scopel+ scope2 carbon emissions in cities of China were calculated based on the GIS and RS model. The results showed that the sum of direct (scopel) and indirect (scope2) carbon emissions of cities in China accounted for 38.80% of total China carbon emissions. 展开更多
关键词 CITIES carbon emission inventory SCOPE
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