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基于零售商社会资本影响的供应商可持续风险控制机制分析
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作者 袁伟良 曹伊 《商业经济研究》 北大核心 2024年第16期29-33,共5页
随着全球经济的快速发展和供应链的不断复杂化,零售业面临日益严峻的可持续性发展问题。而社会资本作为企业与外部环境互动的关键资产,对零售商和供应商之间的合作关系及整个供应链的可持续性发展有着深远的影响。本研究的动机在于深入... 随着全球经济的快速发展和供应链的不断复杂化,零售业面临日益严峻的可持续性发展问题。而社会资本作为企业与外部环境互动的关键资产,对零售商和供应商之间的合作关系及整个供应链的可持续性发展有着深远的影响。本研究的动机在于深入了解零售商社会资本如何影响供应商可持续风险,并通过供应链韧性的中介机制解释这一影响过程。通过对相关理论和实证研究的综合分析,本文将探讨零售商在社会资本积累和运用过程中所面临的挑战,以及如何通过提升供应链韧性实现风险降低和业务效益提升的双赢局面。研究结果表明:零售商社会资本可从结构资本、关系资本以及认知资本三个维度对供应商可持续风险起到显著的负面作用;供应链韧性的两个维度,即供应商沟通和供应商协同都能在零售商社会资本与供应商可持续风险之间起到显著的部分中介作用。 展开更多
关键词 零售商 社会资本 供应商 可持续风险 供应链韧性 风险控制
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美国污染场地管理历程及对中国的启示——基于风险的可持续管理 被引量:10
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作者 卢军 伍斌 谷庆宝 《环境保护》 CSSCI 2017年第24期65-70,共6页
本文从美国污染场地管理和治理历史的三个阶段,介绍了美国污染场地管理从高能耗修复到可持续风险管理的转变,并分析了美国可持续风险管理配套的导则和关键技术,以加利福尼亚州低风险地下储油罐场地管理作为案例分析美国污染场地风险管... 本文从美国污染场地管理和治理历史的三个阶段,介绍了美国污染场地管理从高能耗修复到可持续风险管理的转变,并分析了美国可持续风险管理配套的导则和关键技术,以加利福尼亚州低风险地下储油罐场地管理作为案例分析美国污染场地风险管理理念,得出对中国污染场地管理的启示:积极研究国外污染场地管理历程,准确判断我国污染场地管理所处阶段;在修复策略的选择上引入可持续风险管理理念,避免过度修复;总结中国污染场地数据,加大风险管理技术的研发;加大宣传教育,提高公众和环保界的认识水平。 展开更多
关键词 污染场地管理 污染场地修复 过度修复 高能耗修复 可持续风险管理 污染认知 美国
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企业职工基本养老保险基金收支预测与可持续风险监测预警——基于新冠疫情冲击的情景分析 被引量:3
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作者 黄秀莲 褚福灵 《财经研究》 CSSCI 北大核心 2023年第3期125-139,共15页
新冠疫情对基本养老保险的可持续性带来新挑战,研究构建基金可持续风险监测预警系统意义重大。文章根据疫情影响程度的差异,划分疫情低风险、疫情中风险和疫情高风险三种疫情风险情景,与无疫情情景进行对照,运用计量和精算模型,测算不... 新冠疫情对基本养老保险的可持续性带来新挑战,研究构建基金可持续风险监测预警系统意义重大。文章根据疫情影响程度的差异,划分疫情低风险、疫情中风险和疫情高风险三种疫情风险情景,与无疫情情景进行对照,运用计量和精算模型,测算不同疫情风险情景下,2022-2051年企业职工基本养老保险基金的收支结余,并构建基金可持续风险监测预警系统。研究发现:首先,疫情影响每提高一个风险等级,基金收入累计现值平均降低23.45%,基金支出累计现值平均降低7%,而基金累计结余现值之和平均降低59.76%。在疫情冲击下,如果不采取有效的应对措施,企业职工基本养老保险基金累计结余将于2030-2032年耗尽,并且赤字规模逐年增大。其次,文章设计预警数据输入、预警过程、预警结果输出和预控对策的预警全流程,联动基金筹资风险、基金积累风险和基金给付风险,构建企业职工基本养老保险基金可持续风险监测预警系统。通过该预警系统研究发现,与无疫情情景相比,疫情提高了基金可持续风险警级。在不同情景下,可持续风险警级在测算前期均为轻警,持续年限有所差异,之后提升至中警。最后,文章对退休年龄、征缴率等关键警源进行敏感性监测。文章研究构建“筹资、积累和给付”三位一体的可持续风险监测预警系统,建立“预测、预警和预控”的风险防控体系,为有效应对和防范化解重大风险提供理论借鉴。 展开更多
关键词 基金收支预测 可持续风险 风险监测预警 新冠疫情
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基于Stackelberg博弈理论下风险偏好对可持续供应链风险协调策略 被引量:2
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作者 郝丽 刘九强 +1 位作者 陈胜利 卢曼杰 《科技和产业》 2022年第4期19-28,共10页
针对中美贸易摩擦下供需双方需求波动现状,考虑顾客风险型偏好因素对可持续供应链利润分配的影响,采用Stackelberg博弈理论,建立可持续供应链协同的集中决策模型和分散决策模型,通过数值模拟,对比分析风险偏好对绿色供应链和非绿色供应... 针对中美贸易摩擦下供需双方需求波动现状,考虑顾客风险型偏好因素对可持续供应链利润分配的影响,采用Stackelberg博弈理论,建立可持续供应链协同的集中决策模型和分散决策模型,通过数值模拟,对比分析风险偏好对绿色供应链和非绿色供应链的影响,使利润决策达到帕累托最优。结果表明:顾客风险型偏好有助于在环境动荡下选择信息共享机制远远超过了信息不共享策略所带来的利润;在动荡的社会背景下,风险偏好型决策者更愿意选择绿色供应链产品来满足自己的需求。该研究为可持续供应链风险韧性机理和演化过程提供理论支撑与方法借签。 展开更多
关键词 可持续供应链风险管理 顾客风险型偏好 STACKELBERG博弈模型 协调策略
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企业风险管理的分析框架:演进与趋势 被引量:6
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作者 王东 《金融发展研究》 2012年第6期9-13,共5页
2004年的COSO《企业风险管理—整合框架》报告发布以后,COSO—ERM框架成了企业风险管理的标准框架,但是次贷危机中众多金融机构的破产,使得COSO—ERM框架的有效性受到了怀疑。在后危机时代,发展新的风险管理框架成为必然要求。企业风险... 2004年的COSO《企业风险管理—整合框架》报告发布以后,COSO—ERM框架成了企业风险管理的标准框架,但是次贷危机中众多金融机构的破产,使得COSO—ERM框架的有效性受到了怀疑。在后危机时代,发展新的风险管理框架成为必然要求。企业风险管理的目标从追求公司(股东)利益最大化转向追求企业利益相关者利益最大化,企业风险管理的内容也从COSO八要素风险管理发展到以经济资本、风险管理要素、结构性金融工具和可持续风险管理为支柱的全面风险管理。 展开更多
关键词 企业风险管理 经济资本 风险管理要素 可持续风险管理
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废弃物到能源的闭环供应链:循环供能、协同运作与可持续性 被引量:8
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作者 刘城宇 杨洪明 《农业工程学报》 EI CAS CSCD 北大核心 2021年第10期182-191,共10页
现代经济生活方式每年产生大量的废弃物,通过耦合收集、加工、运输、发电、供热等独立运行环节,形成整体关联的闭环供应链,实现废弃物到能源的循环利用和可持续发展。该文立足于循环供能与可持续发展两大维度,围绕废弃物回收、资源化处... 现代经济生活方式每年产生大量的废弃物,通过耦合收集、加工、运输、发电、供热等独立运行环节,形成整体关联的闭环供应链,实现废弃物到能源的循环利用和可持续发展。该文立足于循环供能与可持续发展两大维度,围绕废弃物回收、资源化处理、多能互补供应、多网络耦合的完整链条,系统分析废弃物到能源闭环供应链的废弃物管理、多能源供应、环境治理协同效应。基于联合国可持续发展目标框架,以全球能源、经济、环境和社会协调发展的重大需求为牵引,整合废弃物到能源闭环供应链的交叉兼容指标,构建涵盖复合维度的可持续性评价指标体系,并从内生风险与外源风险视角,识别刻画不可持续风险。 展开更多
关键词 废弃物 管理 可持续发展 循环经济 闭环供应链 可持续风险
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大型公共建筑风险特性分析 被引量:4
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作者 韩豫 高乔明 +1 位作者 雒燕 黄有亮 《工程管理学报》 2010年第1期37-40,共4页
运用系统科学的思想和方法,将大型公共建筑作为一个系统,其风险由可靠性风险、安全性风险和可持续发展性风险共同构成。三者同时存在,共同作用。可靠性风险导致系统可靠性不足;安全性风险源于系统可靠性不足和安全性风险源;可持续发展... 运用系统科学的思想和方法,将大型公共建筑作为一个系统,其风险由可靠性风险、安全性风险和可持续发展性风险共同构成。三者同时存在,共同作用。可靠性风险导致系统可靠性不足;安全性风险源于系统可靠性不足和安全性风险源;可持续发展性风险是可靠性和安全性风险在环境、社会系统中的长期体现。大型公共建筑的风险具有来源众多、关系复杂、不确定性高、影响巨大的特点。通过建立风险空间模型,用空间向量对风险状态进行描述,提出了风险安全空间的概念。风险的函数关系证明:降低大型公共建筑风险的关键在于提高系统可靠性。 展开更多
关键词 大型公共建筑 风险特性 可靠性风险 安全性风险 可持续发展性风险 风险空间模型
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欧洲可持续发展报告准则解读:《一般要求》准则 被引量:2
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作者 黄世忠 叶丰滢 《财会月刊》 北大核心 2023年第21期3-12,共10页
欧盟委员会(EC)2023年7月31日发布了第一批12个欧洲可持续发展报告准则(ESRS),包括2个跨领域交叉准则及10个环境、社会和治理主题准则。这是继国际可持续准则理事会(ISSB)2023年6月26日发布两份国际财务报告可持续披露准则后可持续发展... 欧盟委员会(EC)2023年7月31日发布了第一批12个欧洲可持续发展报告准则(ESRS),包括2个跨领域交叉准则及10个环境、社会和治理主题准则。这是继国际可持续准则理事会(ISSB)2023年6月26日发布两份国际财务报告可持续披露准则后可持续发展报告准则发展进程中将被载入史册的里程碑事件,对于推动经济、社会和环境的可持续发展意义非凡。为了帮助读者全面了解ESRS,笔者对这12个ESRS进行系统分析与解读。本文在简要介绍ESRS总体目标的基础上,从十个方面对《欧洲可持续发展报告准则第1号——一般要求》(ESRS 1)进行解读,并分析其与《国际财务报告可持续披露准则第1号——可持续相关财务信息披露一般要求》(IFRS S1)的主要差异,最后总结ESRS的特点和对准则制定的启示意义。 展开更多
关键词 欧洲可持续发展报告准则 可持续相关影响、风险和机遇 双重重要性 可持续发展说明书
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借壳上市审计风险研究
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作者 梅鹤 《全国流通经济》 2018年第23期104-105,共2页
随着市场经济的蓬勃发展,我国资本市场也迅速成长,不少企业为满足融资需求,上市融资已成为一种重要方式。相较于银行借贷,发行债券,上市融资不仅可以满足资金需求,同时也可以提高竞争力,优化资源配置。但是首发上市门槛较高,操作繁杂,... 随着市场经济的蓬勃发展,我国资本市场也迅速成长,不少企业为满足融资需求,上市融资已成为一种重要方式。相较于银行借贷,发行债券,上市融资不仅可以满足资金需求,同时也可以提高竞争力,优化资源配置。但是首发上市门槛较高,操作繁杂,时间周期较长,相比较而言越来越多的企业采取借壳上市的方式进入资本市场。但是借壳上市也存在着诸多风险,例如面临着持续经营和财务舞弊等风险。与传统上市企业相比,其信息需求者特殊性要求更加严格的审计需求,以保障自身投资者的权益。 展开更多
关键词 借壳上市 审计风险 财务舞弊 可持续经营风险
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借壳上市审计风险研究
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作者 黄娟 《中文科技期刊数据库(全文版)经济管理》 2018年第9期79-79,81,共2页
随着市场经济的蓬勃发展,我国资本市场也迅速成长,不少企业为满足融资需求,上市融资已成为一种重要方式。相较于银行借贷,发行债券,上市融资不仅可以满足资金需求,同时也可以提高竞争力,优化资源配置。但是首发上市门槛较高,操作繁杂,... 随着市场经济的蓬勃发展,我国资本市场也迅速成长,不少企业为满足融资需求,上市融资已成为一种重要方式。相较于银行借贷,发行债券,上市融资不仅可以满足资金需求,同时也可以提高竞争力,优化资源配置。但是首发上市门槛较高,操作繁杂,时间周期较长,相比较而言越来越多的企业采取借壳上市的方式进入资本市场。但是借壳上市也存在着诸多风险,例如面临着持续经营和财务舞弊等风险。与传统上市企业相比,其信息需求者特殊性要求更加严格的审计需求,以保障自身投资者的权益。 展开更多
关键词 借壳上市 审计风险 可持续经营风险
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A fast method to evaluate water eutrophication 被引量:1
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作者 严胡勇 王国胤 +6 位作者 张学睿 董建华 闪锟 吴迪 黄昱 周博天 苏宇婷 《Journal of Central South University》 SCIE EI CAS CSCD 2016年第12期3204-3216,共13页
Water eutrophication has become a worldwide environmental problem in recent years.Once a water body is eutrophicated,it will lose its primary functions and subsequently influence sustainable development of society and... Water eutrophication has become a worldwide environmental problem in recent years.Once a water body is eutrophicated,it will lose its primary functions and subsequently influence sustainable development of society and economy.Therefore,analysis of eutrophication becomes one of the most essential issues at present.With the ability to deal with vague and uncertain information,and express knowledge in a rule form,the rough set theory(RST) has been widely applied in diverse domains.The advantage of RST is that it can compress the rule and remove needless features by reduction inference rule.By this way,the rule gets effectively simplified and inference efficiency gets improved.However,if data amount is relatively big,it could be a process with large calculated amount to search rules by looking up tables.Petri nets(PNs) possesses so powerful parallel reasoning ability that inference result could be obtained rapidly merely by simple matrix manipulation with no need for searching rules by looking up tables.In this work,an integrated RPN model combining RST with PN was used to analyze relations between degrees of water eutrophication level and influence factors in the Pengxi River of Three Gorges Reservoir.It was shown that the RPN model could analyze water eutrophicaion accurately and quickly,and yield decision rules for the decision-makers at water purification plants of the water quality and assist them in making more cost-effective decisions. 展开更多
关键词 rough set theory petri nets EUTROPHICATION
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The Pay-as-You-Go System of Pension Insurance
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作者 Bogomil Manov 《Journal of Modern Accounting and Auditing》 2013年第3期427-432,共6页
The most recent trends in population dynamics have provoked a rigorous debate whether the private or the public pension insurance system should be predominant. The pay-as-you-go system is dominated by the state that g... The most recent trends in population dynamics have provoked a rigorous debate whether the private or the public pension insurance system should be predominant. The pay-as-you-go system is dominated by the state that guarantees its stability. Private pension insurance provides personal retirement accounts and proper ownership of the accumulated funds, but its sustainability during prolonged market crises and inadequate risk sharing are often questioned. In order to address this issue, this paper makes both an assessment and analysis of the arguments put forward in favor of the preservation of the pay-as-you-go system and a comparison of this system with some of the main characteristics of the private accounts system. This is the basis for seeking the objectively defined role of the pay-as-you-go system in the conditions of the market economy. A couple of conclusions that have been formulated might be of interest for the future improvement of the organization and management of pension insurance. 展开更多
关键词 pay-as-you-go system pension insurance public insurance systems private insurance private accounts funded system
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Study on City Environment,Safety and Health from the Viewpoint of Ecological Risks
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作者 YIN Qian-liang 《Agricultural Science & Technology》 CAS 2011年第1期74-76,共3页
Urban ecological risk analysis is a relatively new study field.Rapid industrial modernization and urbanization have significantly improved the living standards of the city.However,as environmental,safety and health is... Urban ecological risk analysis is a relatively new study field.Rapid industrial modernization and urbanization have significantly improved the living standards of the city.However,as environmental,safety and health issues are causing widespread concern,these problems have potential serious threat on ecosystems and human health.So how to solve many problems arising from city has become a key to sustainable development of human civilization.The present article analyzed the major problems that the city confronts and pointed out the main measures from the aspects of urban environment,safety and health. 展开更多
关键词 Urban environment Urban safety Healthy city RISK
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Investigation of China's Village Banks' Sustainable Development
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作者 Qiu Hui Du Zhonglian 《Review of Global Academics》 2014年第2期174-177,共4页
In order to address the plight of rural financing, the 2007 China Banking Regulatory Commission, China's State Council started rural banks in provinces, towns and villages. There are so many problems faced by rural b... In order to address the plight of rural financing, the 2007 China Banking Regulatory Commission, China's State Council started rural banks in provinces, towns and villages. There are so many problems faced by rural banks. The most pressing issue is the sustainability of targeting deviate due to restraints, shortage of funds, and loan risks. In order to effectively address these issues, this paper presents some solutions 展开更多
关键词 Village banks Financial reform Sustainable development
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Offsite Manufacturing: A Survey on the Current Status and Risks of Offsite Construction in Iran
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作者 Arman Hashemi 《Journal of Civil Engineering and Architecture》 2015年第2期141-152,共12页
Iran needs around 1.5 million residential homes to be constructed annually to answer its cumulative demand by 2025. Given the current situation of the Iranian construction industry, it seems almost impossible to achie... Iran needs around 1.5 million residential homes to be constructed annually to answer its cumulative demand by 2025. Given the current situation of the Iranian construction industry, it seems almost impossible to achieve this objective by using traditional methods of construction alone. Offsite manufacturing (OSM) can potentially increase the housing output in Iran thanks to its advantages over traditional methods of construction. However, OSM imposes a different set of risks which should be studied in the Iranian context. This study aims to investigate the readiness of the Iranian construction industry if offsite methods were to be introduced to the country in large industrial scales. To this end, a questionnaire survey was conducted to identify the risks and required actions in order to achieve successful application of these methods. Several subjects including costs, practicality, design and construction processes, demand, governmental policies, technology, and sustainability issues were investigated as the core research areas. The results revealed that, considering the current situations, it would be highly risky to introduce offsite methods of construction to Iran. Research findings highlight some key areas including design and construction processes, economies of scale, governmental supports, and education, which should be addressed to mitigate the identified risks. 展开更多
关键词 Offsite construction offsite manufacturing PREFABRICATION construction technology HOUSING Iranian construction industry.
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Regional Risks for Biogas Production in Germany by the Maize Pest Diabrotica v. virgifera?
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作者 Arno Deuker Walter Stinner +2 位作者 Nadja Rensberg Lucas Wagner Hans E. Hummel 《Journal of Agricultural Science and Technology(A)》 2012年第6期749-764,共16页
Caused by its multi purpose applicability in different areas of the energy system, biogas is an important source for the concept of "Energy Turnaround for Sustainability". To clarify the regional risks for biogas pr... Caused by its multi purpose applicability in different areas of the energy system, biogas is an important source for the concept of "Energy Turnaround for Sustainability". To clarify the regional risks for biogas production due to Diabrotica virgifera virgifera (Coleoptera: Chrysomelidae) (Dw) results from the questionnaire on the current situation of the biogas plants in Germany are compared to our Dvv monitoring experiences and literature data. Maize silage is the main source for biogas production in Germany. Dvv is the most important maize pest within the United States. It also was monitored in different German States during the last years. The Dvv infestation risk and consequent damages are closely linked to the percentage of maize within the regional crop rotations scheme. Maize cropping within a monocultural production can lead to a significant harvest reduction of 30% to 80% after the outbreak of Dvv, especially in dry years. A high risk to the biogas production based on silage maize especially in some areas in North West and in southern Germany has been detected. Further research is needed focusing on (1) strategies to control Dvv, (2) development in alternative energy crops regarding their susceptibility to Dvv and (3) development of technologies along the process chains for using alternative substrates, especially residues from plant production. 展开更多
关键词 Western corn rootworm BIOGAS crop rotation maize pest alternative substrates land use
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China's social security fund risk management and social supervision research
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作者 Li Keyan 《International English Education Research》 2015年第6期45-47,共3页
Social security fund is the key of social security system to run the important material. Policy implementation of social security funds, operation supervision of safety and risk prevention and control and management, ... Social security fund is the key of social security system to run the important material. Policy implementation of social security funds, operation supervision of safety and risk prevention and control and management, is to perfect social security system, to realize the sustainable development of the social security system important link. This paper expounds the basic status quo of China's social security fund risk control, risk prevention and control, the necessity of fund risk management, and analyzed the social power supervision in the way and the important significance. 展开更多
关键词 Social insurance the fund risk the fund management Social supervision.
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“We are all in the same boat”-ISEE leaders’ trip to China
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《Ecological Economy》 2007年第3期F0002-F0002,共1页
The motto of Tongji University, whose name literally means "we are all in the same boat, and must work together to reach common goals", describes the harvest of ISEE leaders' mission to China in May 2007. ISEE Pres... The motto of Tongji University, whose name literally means "we are all in the same boat, and must work together to reach common goals", describes the harvest of ISEE leaders' mission to China in May 2007. ISEE President Joan Martinez-Alier, President-Elect Peter May and the society's founder and first President, Robert Costanza as well as ISEE member Robert Ayres, participated in a series of events and meetings in Shanghai and Beijing with a view to build institutional collaboration. 展开更多
关键词 Sustainable Development institutional collaboration collaborative venture ecological ecnomic
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转型视域下的融资平台风险治理:政策评估与战略取向 被引量:9
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作者 郭玉清 刘俊现 姜晓妮 《财政研究》 CSSCI 北大核心 2021年第6期55-69,共15页
本文利用2011—2017年融资平台和发债国企微观财务数据,基于倾向得分匹配倍差方法,量化评估了《国务院关于加强地方政府性债务管理的意见》引领的战略转型对融资平台风险的治理效应。计量结果表明,战略转型缓解了融资平台的中长期偿债压... 本文利用2011—2017年融资平台和发债国企微观财务数据,基于倾向得分匹配倍差方法,量化评估了《国务院关于加强地方政府性债务管理的意见》引领的战略转型对融资平台风险的治理效应。计量结果表明,战略转型缓解了融资平台的中长期偿债压力,改善了融资平台流动负债的偿付能力,但治理成效集中体现于转型政策发挥的减债而非增资效应。进一步中介效应检验表明,战略转型的风险治理贡献主要归因于一揽子减债政策中甄别剥离存量负债的直接减债政策,承诺取缔信用背书的间接减债效应有待伴随融资平台市场化转型逐步释放。本文研究为推进新时代融资平台风险治理,提供了资产核实、转型发展、风险控制等战略取向。 展开更多
关键词 流动性风险 可持续风险 战略转型 政策评估
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Research on the financial risk management system of listed corporations in China
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作者 XIAO Pengwen 《International English Education Research》 2015年第12期57-59,共3页
In recent years, the number of the listing corporations in China is increasing, and the promotion of the national economic development is also more obvious. But in the process, because of the short time onto the marke... In recent years, the number of the listing corporations in China is increasing, and the promotion of the national economic development is also more obvious. But in the process, because of the short time onto the market and the lack of the expvrience, some of the listed companies also cannot be compared with the enterprises in the western developed countries in a large extent. Especially in the aspect of the financial management, there are many defects. For example, the control efforts of the financial risks arc inadequate, and the awareness of the management personnel and the employees on the risks is weak, and so on In this case, the listed corporations must strengthen the management of the company's financial risks, develop the more comprehensive financial risk managernent system, and thus ensurc that the companies can have the healthy, stable and sustainable development. 展开更多
关键词 Listed corporations financial risk management PROBLEM
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