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论企业碳会计信息披露体系的构建 被引量:10
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作者 王德发 王照 《会计之友》 北大核心 2013年第32期46-49,共4页
2012年召开的十八大提出了生态文明建设,以应对气候的变化,减少温室气体排放量。低碳发展已经成为全球经济发展的一个趋势。为了顺应时代发展和国家政策的要求,企业必须要开始关注低碳信息的披露。文章首先介绍了企业低碳会计信息内容... 2012年召开的十八大提出了生态文明建设,以应对气候的变化,减少温室气体排放量。低碳发展已经成为全球经济发展的一个趋势。为了顺应时代发展和国家政策的要求,企业必须要开始关注低碳信息的披露。文章首先介绍了企业低碳会计信息内容及披露的方式,然后分析我国现有企业低碳会计信息披露研究,最后为构建我国企业低碳会计信息披露体系提出参考建议。 展开更多
关键词 会计信息 会计信息披露 碳流量表 目计量表
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Organic carbon losses by eroded sediments from sloping vegetable fields in South China 被引量:1
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作者 QIAN Jing ZHANG Li-ping +1 位作者 WANG Wen-yan LIU Qiao 《Journal of Mountain Science》 SCIE CSCD 2017年第3期539-548,共10页
Soil Organic Carbon (SOC) is the most important component of soil. Though small, it determines soil fertility and prevents soil losses. In this study, we examined relationships between the Particle-Size Distribution... Soil Organic Carbon (SOC) is the most important component of soil. Though small, it determines soil fertility and prevents soil losses. In this study, we examined relationships between the Particle-Size Distribution (PSD) of the eroded sediment and SOC loss, and evaluated the effects of plant coverage ratios (0%, 15%, 30%, 45%, 60% and 90%), slope lengths (2 m, 4 m), fertilizer treatments (unfertilized control (CK), compound N-P-K fertilizer (CF), and organic fertilizer (OF)) on SOC loss and the SOC enrichment ratio (ERsoc) in the eroded sediments. The experimental results showed that longer slope length and lower surface cover ratios produced larger surface runoff and the eroded sediments, resulting in larger SOC losses. The average SOC loss was greatest in the OF treatment and SOC loss was mainly associated with the eroded sediment. Surface runoff, which causes soil erosion, is a selective transportation process, hence there were more clay- sized particles (〈2 μm) and silt-sized particles (2-50μm) in the eroded sediments than in the original soils. SOC was enriched in the eroded sediments relative to in the original soil when ERsoc 〉 1. ERsoc was positively correlated with ERclay (〈2 pro) (R^2 = o.68) and ERie at (2-20 μm) (R2 = 0.63), and from all the size particle categories of the original soil or the eroded sediments, more than 95% of SOC was concentrated in small-sized partieles (〈50 μm). The distribution of SOC in different-sized particles of the original soil and the eroded sediment is primarily associated with clay-sized part-ides and fine silt-sized particles, thus we eonelude that as the eroded sediment partieles became finer, more SOC was absorbed, resulting in more severe SOC loss. 展开更多
关键词 Fertilizer treatment Particle-sizedistribution Vegetation cover ratio Sediment yields Slope length Soil organic carbon Surface runoff
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