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Valuation of forest carbon sinks in China within the framework of the system of national accounts 被引量:3
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作者 Ying Zhang Jiancheng Chen +1 位作者 Mingxing Hu Armin Offer 《Journal of Forestry Research》 SCIE CAS CSCD 2016年第6期1321-1328,共8页
To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national... To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national accounts (SNA) and data from the latest forest resources inventory in China. The study calculated the value of forest carbon stocks at a total of RMB 817.13 × 10^9 yuan in 2003 and RMB 839.93×10^9 yuan in 2008, with an average annual increase of 0.55 % from an increase in physical carbon sinks. The total value of forest carbon sinks in 2003 and 2008 was RMB 26.73×10^9 yuan and RMB 29.77×10^9 yuan, respectively, with an average annual growth of 2.18 %. From 2003 to 2008, both stock and flow value of forest carbon sinks increased, but the total net flow value of carbon sinks decreased. The growth rate for the environmentally adjusted Gross Domestic Product (eaGDP) for China's forest carbon sinks was 17.23 %, outstripping the average growth rate of 9.5 % for the GDP during the same period. The study alsoindicates that China's forest carbon sinks affects the GDP in the range of 0.25-0.26 %, and its economic potential is not relatively huge. 展开更多
关键词 Carbon sequestration market China Economic development system of national accounts VALUATION
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Social Accounting Matrix on the Base of the Mexican System of National Accounting
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作者 Dora Elena Ledesma-Carrion Lidia Hernandez-Hernandez Maria Teresa Leonor Mucino-Porras 《Economics World》 2016年第3期111-127,共17页
Links between institutional sectors and economic activities with National Accounting System of Mexico are studied used accounting multipliers. Key sectors had changed to strategic or leading as oil and gas extraction ... Links between institutional sectors and economic activities with National Accounting System of Mexico are studied used accounting multipliers. Key sectors had changed to strategic or leading as oil and gas extraction and dairy product manufacturing, i.e., Mexico went from a producer of goods to a service provider country, losing value added in their production chains. The mixed income is leading/independent economic activity for woman whose income is between 1 and 5 minimum wages. This is really important in the domestic economy through its impact on solidarity activities: providing care and support and providing food. Moreover, non-financial corporations and households of 10 or more minimum wages for income investing in strategic sectors such as retail trade and wholesale and manufacturing products derived from oil and coal. This is evidence of two Mexicos: the traditional and industrialized. 展开更多
关键词 social accounting matrix national accounting linkages accounting multipliers input-output tableau
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Principal Features of Building Social Accounts Matrix and Improving Statistical Database for Eco-countries
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作者 Vilayat Valiyev, Malik Mehdiyev +4 位作者 Arzu Suleymanov Elnur Alakbarov Rauf Musayev Elvira Nagoibaeva Natalya Zakharova 《Chinese Business Review》 2014年第10期611-623,共13页
With common borders of the population, total area, and GDP (PPP-based) of Economic Cooperation Organization (ECO) member states are estimated as 416 million persons, 7.9 million m2, and US$2.7 trillion respective... With common borders of the population, total area, and GDP (PPP-based) of Economic Cooperation Organization (ECO) member states are estimated as 416 million persons, 7.9 million m2, and US$2.7 trillion respectively (2010 data). Although heterogeneous in the extent, there is economic development, overall, with serious energy and transport-transit relations among countries that is reflected in growing trade turnover year-by-year. However, there are still rather unused resources and capacity in such areas of cooperation among countries as exchange of energy, transport services, agricultural and industrial goods, use of opportunities for tourism, promoting investment and innovation processes and other areas. Certainly, maximum and optimal use of these resources calls for availability of analytical means capable of accounting for relations both within member states and among them. The implementation of computable general equilibrium (CGE) modeling in each member state would thus be of great significance in resolution of these problems both in terms of accounting for input-output linkages within the countries as well as enabling impact of main trading partners and goods and services among countries. The analysis carried out indicates that there are a number of problems in application of CGE model in most of the member states. As such, input-output tables are not compiled in some countries, while in others despite the fact that these tables are compiled, there are no attempts to build the model, yet in other countries, even if the CGE model is implemented, there are difficulties in taking into account the real results in the face of serious problems related to improving national accounts system database. Summarizing these problems, it is possible to conclude that to ensure the application of a CGE model,there is a great need to work out procedures of compilation of a social accounts matrix (SAM) that lies on the basis of this model, for which the relevant statistics of a member state must be improved. Considering the above-mentioned, the presented research, makes procedures and proposals on compilation of SAM, improves statistical data for researching the extent of application of CGE Model in ECO member states, and identifies the degree of availability and organization of relevant data to develop input-output tables and respective SAM. 展开更多
关键词 social accounts matrix (SAM) system of national accounts (SNA) input-output table CGE model ECO countries
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Implications of Declining Ground Water and Water Quality in the US Southeastern Coastal Plain Ecoregion and Areawide Environmental Impact Statement Required for Mining in the Greater Okefenokee Swamp Basin—Part 1
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作者 Sydney T. Bacchus Sergio Bernardes Marguerite Madden 《Journal of Geoscience and Environment Protection》 2023年第3期201-276,共76页
Karst aquifers occur worldwide and exhibit groundwater flow responses that differ considerably from aquifers lacking fractures, bedding planes, and other karst conduits where significant and rapid groundwater flow can... Karst aquifers occur worldwide and exhibit groundwater flow responses that differ considerably from aquifers lacking fractures, bedding planes, and other karst conduits where significant and rapid groundwater flow can occur. The regional, karst Floridan aquifer system underlies the United States (US) Southeastern Coastal Plain Physiographic Region and exhibits hydrologic interconnections with overlying surficial aquifers and throughout other zones of the aquifer system, as is characteristic of other karst aquifer systems. Anthropogenic groundwater declines in this regional karst aquifer system have been documented in published literature for decades, but the impacts of those declines in this coastal plain region and the embedded ecosystems that provide essential and critical habitat for native, endemic, and federally endangered and threatened species have not been considered previously. Those anthropogenic groundwater declines reduce surfacewater levels and flows due to the capture of both groundwater and overland flow of surfacewater, resulting in induced recharge through semi-confining zones and interbasin flow through fractures and other karst conduits. This case study identifies examples from the Greater Okefenokee Swamp Basin study area and comparison areas of how those declines result in loss of historic base flow to surface waters and other capture of surface waters, ultimately increasing saltwater intrusion. Those results alter and degrade the physical, chemical, and biological integrity of the nation’s waters, in violation of the US Clean Water Act (CWA) of 1972. Historic groundwater declines from mining and other anthropogenic groundwater withdrawals from this regional karst aquifer system already threaten the survival and recovery of federally endangered and threatened species, as well as existing and proposed critical habitat for those species within this regional extent, in violation of the Endangered Species Act (ESA) of 1973. This case study and its companion publication (Part 2) appear to be the first to provide scientific support for this regional karst aquifer system as the unifying factor in habitat responses to irreversible groundwater impacts on aquatic and marine ecosystems. These adverse impacts strongly suggest that the extent of the regional Floridan aquifer system should be designated as the Southeastern Coastal Plain Ecoregion for the purpose of managing natural resources. Mining activities continue to expand in our study area, which is the Greater Okefenokee Swamp Basin. Despite that fact, no comprehensive Areawide Environmental Impact Statement (AEIS), similar to the AEIS required for phosphate mining within the Central Florida Phosphate District (CFPD) approximately a decade ago has been conducted for any of the numerous mining projects that are occurring and are proposed within the Greater Okefenokee Swamp Basin. This case study also provides examples of why a comprehensive AEIS is essential to consider all of the adverse direct, indirect, and cumulative impacts of those mining activities to the CWA, the ESA, and the irreversible losses to local economies, because federal agencies responsible for considering those adverse impacts rely on public comments to identify those adverse impacts. The mining activities authorized throughout the regional Floridan aquifer system under Category 44 Nationwide Permits (NWP) result in the same type of adverse impacts as the mining activities evaluated under Individual Permits in that region. Therefore, those Category 44 NWP mining activities also should be required to obtain Individual Permits and be evaluated under an AEIS in the Greater Okefenokee Swamp Basin. This case study also describes how Florida’s assumption of the CWA Section 404 regulatory authority in 2020 severs four sub-basins within the Greater Okefenokee Swamp Basin study area at the state line between Florida and Georgia. 展开更多
关键词 1994 Government Accountability Report for Ecosystem Management Abuse of Economics Environmental Laws and Regulations Okefenokee national Wildlife Refuge Resource Sustainability
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中国分享经济卫星账户框架设计
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作者 周南南 孙慧桐 李昊宁 《统计与决策》 CSSCI 北大核心 2024年第4期5-11,共7页
分享经济的飞速发展给传统国民经济核算带来了巨大挑战,为便于探究分享经济与国民经济各部门之间的关系,进一步分析分享经济的发展及其对国民经济的贡献,文章基于现行国民经济核算理论,从分享经济相关概念界定、分享经济产业和产品分类... 分享经济的飞速发展给传统国民经济核算带来了巨大挑战,为便于探究分享经济与国民经济各部门之间的关系,进一步分析分享经济的发展及其对国民经济的贡献,文章基于现行国民经济核算理论,从分享经济相关概念界定、分享经济产业和产品分类等方面入手,构建包含SESA供给表、使用表、资产负债表和就业表的分享经济卫星账户框架,并在框架设计的基础上,结合案例推介分享经济卫星账户的具体使用过程。 展开更多
关键词 分享经济产品分类 卫星账户 分享经济产业分类 国民经济核算
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全国统筹、延迟退休与企业养老基金平衡能力
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作者 余桔云 敖颖 +1 位作者 刘婕 朱强虎 《社会保障研究》 CSSCI 北大核心 2024年第4期50-61,共12页
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... 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。 展开更多
关键词 渐进式全国统筹 延迟退休 基本养老保险 统筹账户 基金平衡
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环境经济核算体系空间分解的国际经验、发展困境与政策举措
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作者 谷越 马晓君 +1 位作者 李奇琦 宋维玲 《调研世界》 CSSCI 2024年第9期87-96,共10页
环境经济核算体系(SEEA)是量化环境状况和环境与经济间复杂关系的有效统计工具,但其全国总量掩盖了地区差异。空间分解作为国际前沿的SEEA扩展方法,可显示SEEA数据的精确空间位置或详细行政区域,为环境治理和区域规划提供更为科学细致... 环境经济核算体系(SEEA)是量化环境状况和环境与经济间复杂关系的有效统计工具,但其全国总量掩盖了地区差异。空间分解作为国际前沿的SEEA扩展方法,可显示SEEA数据的精确空间位置或详细行政区域,为环境治理和区域规划提供更为科学细致的数据支持。国际标准明确了SEEA空间分解的相关方法,并有45个国家实践SEEA的空间分解,进而将此方法推广至国民账户体系(SNA)和其他数据,初步建设了环境、经济、社会三位一体的空间数据基础设施。我国已试编SEEA部分账户,但进一步开展SEEA空间分解工作面临空间单位库尚未建设、数据口径不一致、SEEA建设不完善的问题,导致我国难以准确划分各地环境治理的任务和收益,制约了地方政府环境治理积极性。为此确定空间分辨率,建立全面统一的空间单位库;收集和协调数据,建立空间数据基础设施;全面建设SEEA,提供充足总量数据供空间分解;分解SEEA、SNA和其他数据,绘制环境、经济、社会综合数据地图;完善空间数据管理方法,提升数据质量和使用便利程度。 展开更多
关键词 区域规划 生态系统核算 环境经济核算体系 国民经济核算
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生态系统服务的潜在供给与实际使用——以密云水库为例
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作者 沈钰仟 肖燚 欧阳志云 《环境保护科学》 CAS 2024年第5期18-22,共5页
以北京市重要水源地——密云水库为对象,采用影子工程法、替代成本法等方法核算了水源涵养、洪水调蓄、水质净化和气候调节的潜在供给与实际使用价值。结果表明:(1)2020年,密云水库潜在供给价值为671.42亿元,实际使用价值为303.42亿元。... 以北京市重要水源地——密云水库为对象,采用影子工程法、替代成本法等方法核算了水源涵养、洪水调蓄、水质净化和气候调节的潜在供给与实际使用价值。结果表明:(1)2020年,密云水库潜在供给价值为671.42亿元,实际使用价值为303.42亿元。2000—2020年,二者增幅分别为3.8%和76.6%;(2)2020年,密云水库生态系统服务平均利用率为45.2%,2000—2020年,上升了18.6%;(3)密云水库潜在供给与实际使用价值呈正相关,即生态系统服务的供应强度越大,人类对其使用程度越高;(4)2020年,密云水库以占密云区约6.3%的面积承担起了全区约35.1%的潜在供给价值和75.5%的实际使用价值。案例研究表明,潜在供给可为生态保护工程和措施的效益评估提供数据支撑,实际使用可纳入国民经济核算,为生态补偿和生态交易的标准制定提供决策支持和政策导向。 展开更多
关键词 生态系统服务 潜在供给 实际使用 密云水库 国民经济核算
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全国碳市场扩围下的电解铝行业低碳发展路径研究——以云南省为例
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作者 陈远翔 刘奕伶 +1 位作者 李润 瞿广飞 《有色金属(冶炼部分)》 CAS 北大核心 2024年第8期62-71,共10页
电解铝作为碳排放的重点行业,其碳达峰和深度降碳任务意义重大。在全国碳市场即将纳入电解铝行业的背景下,基于分析电解铝生产排放特征,梳理国际国内电解铝企业碳排放核算方法和碳配额分配方法,以云南省为例,分析了当下面临的电力碳排... 电解铝作为碳排放的重点行业,其碳达峰和深度降碳任务意义重大。在全国碳市场即将纳入电解铝行业的背景下,基于分析电解铝生产排放特征,梳理国际国内电解铝企业碳排放核算方法和碳配额分配方法,以云南省为例,分析了当下面临的电力碳排放重复计算、绿电优势未体现、电力供给能力不足、产品出口受“碳关税”影响等挑战。未来,尚需从政策制度、市场机制、技术创新等多维度发力,深化电解铝行业绿色低碳发展,锻造新的竞争优势。 展开更多
关键词 电解铝 全国碳市场 碳核算 碳配额 可再生能源电力 碳足迹
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南岭国家公园生态产品价值核算与管理策略研究
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作者 王一超 朱璐平 +3 位作者 张晓君 杨晓 王欣 周丽旋 《生态经济》 北大核心 2024年第8期178-182,共5页
论文以拟建的南岭国家公园为例,开展生态产品价值核算与管理策略研究,以期对南岭国家公园的自然生态保护提供参考建议。研究结果表明:南岭国家公园的主导生态产品是生物多样性保护服务,价值远高于其他类型的生态产品,说明生物多样性保... 论文以拟建的南岭国家公园为例,开展生态产品价值核算与管理策略研究,以期对南岭国家公园的自然生态保护提供参考建议。研究结果表明:南岭国家公园的主导生态产品是生物多样性保护服务,价值远高于其他类型的生态产品,说明生物多样性保护是南岭国家公园核心管理目标。横向对比研究发现,不同国家公园的生态产品总值和单位面积价值差异较大。总体上,南岭国家公园等南方地区国家公园的单位面积价值要明显高于北方地区。为促进南岭国家公园自然生态系统的保护,建议提升生态环境要素综合监测能力和水平,定期开展综合科学考察、完善监测站点平台建设,建立健全横向生态补偿机制。 展开更多
关键词 南岭 国家公园 生态产品 价值核算
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课程思政视域下专业课教学体系设计探究——以《国民经济核算》课程为例 被引量:1
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作者 李丽 《沧州师范学院学报》 2024年第1期128-132,共5页
《国民经济核算》课程作为一门专业课,有其独特的思政建设优势,但该课程在教学内容及教师教学两方面仍存在普遍性问题.依托专业课程内容,从人才培养方案出发,以《高等学校课程思政建设指导纲要》为建设规范,以“整体化”设计原则、“个... 《国民经济核算》课程作为一门专业课,有其独特的思政建设优势,但该课程在教学内容及教师教学两方面仍存在普遍性问题.依托专业课程内容,从人才培养方案出发,以《高等学校课程思政建设指导纲要》为建设规范,以“整体化”设计原则、“个性化”推进原则为指导,构建统一协调、“点—线—面—体”层层深入的教学体系.在课程具体实施的过程中,完善的教学体系使得课程教学在多个方面得到改进,更好地落实了立德树人的根本任务,确保了学生能够学有所得、学有所感、学有所悟. 展开更多
关键词 国民经济核算 课程思政 教学设计 教学实施
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RTK在全国林草生态综合监测森林样地调查中的应用
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作者 高林 樊骥善 汤明华 《林业调查规划》 2024年第4期141-146,共6页
RTK定位技术是目前使用最为广泛的高精度定位技术,应用RTK技术,通过硬件主机、手薄、平板电脑、测量软件、CORS通信技术与全国林草生态综合监测外业采集系统有机结合,能相互补短,快速精准测量定位样地和样木。文中阐述RTK系统组成、测... RTK定位技术是目前使用最为广泛的高精度定位技术,应用RTK技术,通过硬件主机、手薄、平板电脑、测量软件、CORS通信技术与全国林草生态综合监测外业采集系统有机结合,能相互补短,快速精准测量定位样地和样木。文中阐述RTK系统组成、测量定位基本原理、工作模式及其与林草生态综合监测APP的关联应用,包括CORS账号的应用、Hi Survey软件的应用、RTK连接平板电脑后对样地和样本的定位。该技术提高了定位精度,使森林样地监测信息更加精准可靠。 展开更多
关键词 RTK 森林样地调查 样地样木定位 CORS账号 Hi Survey 全国林草生态综合监测
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国家治理转型、基层超载与基层干部“行为悖论”
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作者 王向阳 《党政研究》 北大核心 2024年第3期113-122,M0008,共11页
近年来,一些地方部分基层干部日趋忙碌且避责行为日益常见,消极主义倾向明显,这已是不争的治理事实。既有研究的个体视角和抽象的结构视角,难以对十八大以来广大基层干部“行为积极而心态消极”这一行为悖论做出充分解释。引入“国家治... 近年来,一些地方部分基层干部日趋忙碌且避责行为日益常见,消极主义倾向明显,这已是不争的治理事实。既有研究的个体视角和抽象的结构视角,难以对十八大以来广大基层干部“行为积极而心态消极”这一行为悖论做出充分解释。引入“国家治理转型”视角,基于各地基层治理实践考察,研究发现:当前阶段,国家治理转型明显,集中体现在治理目标全面提高、治理事务密集下沉和治理过程高度规范上,与位于科层体制末梢、权责倒挂明显和干部分化严重的基层治理体系张力较大,基层超载问题突出。为了推动各项工作落实,“问责推动”日益成为常态化工作推动手段和机制。适度的工作推动,可较好调动广大基层干部积极性;滥用问责却极大挫伤基层干部主体性,影响工作落实,反而助长了基层干部消极行为再生产。基于此,亟待建立健全权责相当的基层治理事务清单制度、面向工作内容和工作形式的合理性识别机制以及面向基层干部的精准问责机制。 展开更多
关键词 国家治理转型 基层超载 基层干部 消极行为 问责推动
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Extending the production boundary of the System of National Accounts (SNA) to classify and account for ecosystem services 被引量:1
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作者 Mark Eigenraam Carl Obst 《Ecosystem Health and Sustainability》 SCIE 2018年第11期19-32,共14页
There is a broad acceptance to depicting the relationship between ecosystems and human well-being using the concept of ecosystem services,emanating in large from the findings and research published in the Millennium E... There is a broad acceptance to depicting the relationship between ecosystems and human well-being using the concept of ecosystem services,emanating in large from the findings and research published in the Millennium Ecosystem Assessment in 2005.While the generic concept of ecosystem services provides an excellent platform for discussion,the ongoing lack of clarity surrounding the definition,clas sification and measurement of ecosystem services,is emerging as a barrier to more extensive collaboration across disciplines.This paper applies the principles of national accounting to bring additional rigor and consistency to the discussion on ecosystem services.In this paper we revisit four fundamental aspects of the System of National Accounts(SNA)that underpin the measurement of the economy,namely,the definition of economic units;the definition of production;the recording of transactions and the recording assets.By considering each of these aspects in the context of the United Nations'System of Environmental-Economic Accounting,the paper presents a framework to describe the relationship between ecosystems and human aativity that can then be used to consistently define,classify,measure and account for ecosystem services. 展开更多
关键词 Ecosystem accounting system of national accounts ecosystem services ecosystem asset environmental accounting
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Discussion on the Long-term Target of Protected Area Coverage in China
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作者 Yang Rui Cao Yue 《中国园林》 北大核心 2018年第7期11-12,共2页
The creation of China's National Parks and Protected Areas System is at a critical stage,and it is imperative to discuss the long-term target for China's protected areas coverage.In other words,how much of the... The creation of China's National Parks and Protected Areas System is at a critical stage,and it is imperative to discuss the long-term target for China's protected areas coverage.In other words,how much of the national land area should be dedicated to or used for nature conservation,can it truly protect species and their habitats,and can it provide essential ecosystem services for the sustainable development of China's economy and society?1 Why Study the Long-term Target of Protected Area Coverage in China?The biodiversity crisis has become one of the biggest challenges faced by all countries in the world.China's rate of species extinction and ecosystem degradation are also a cause for concern.One of the most effective measures to deal with these crises is to establish an efficient and effective protected area network[1-4]. 展开更多
关键词 china's national Parks LONG-TERM THEIR HABITATS
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海洋生态产品卫星账户框架设计 被引量:2
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作者 王涛 辛冰 +1 位作者 刘存骥 邓丽静 《统计与决策》 CSSCI 北大核心 2023年第2期30-34,共5页
卫星账户是综合兼顾国民账户体系严谨性与核算主题灵活性的产物。海洋生态产品作为衡量海洋生态系统对人类福祉贡献的度量指标,构建海洋生态产品卫星账户是探索海洋生态产品价值实现路径的重要基础。文章基于卫星账户编制的基本原理,系... 卫星账户是综合兼顾国民账户体系严谨性与核算主题灵活性的产物。海洋生态产品作为衡量海洋生态系统对人类福祉贡献的度量指标,构建海洋生态产品卫星账户是探索海洋生态产品价值实现路径的重要基础。文章基于卫星账户编制的基本原理,系统梳理了海洋生态产品卫星账户的编制思路与框架;构建出海洋生态产品目录清单;识别海洋生态产品“生产者”和“使用者”,并设计出供给使用表;基于供给使用关系,构造海洋生态系统生产总值、海洋产业生态化贡献度及海洋生态产业化增加值等指标,并对海洋生态产品卫星账户的编制应用提出建议。 展开更多
关键词 卫星账户 供给使用表 国民账户体系 海洋生态产品
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The Idea of“Codification”of Human Rights to Environment
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作者 吕忠梅 张宝 SHEN Jinjun 《The Journal of Human Rights》 2022年第2期307-326,共20页
As China has embarked on a new journey to comprehensively build a modern socialist country and marches toward the Second Centenary Goal,improving the protection of human rights in environmental protection has become a... As China has embarked on a new journey to comprehensively build a modern socialist country and marches toward the Second Centenary Goal,improving the protection of human rights in environmental protection has become a key task to meet people's growing demand for a better life.The international community has reached a consensus on the human rights attribute of environmental rights,and China has also recognized it in its National Human Rights Action Plan of China(2021-2025).Early claims for environmental human rights gave birth to modern environmental law at the international level,while the global consensus on sustainable development promoted the new development of environmental human rights.In China,the construction of a"beautiful China"has become the national goal confirmed by the Constitution.The confirmation of environmental rights in the planned environmental code can further clarify the connotation of the value system of the code and help clarify the institutional structure and attribution logic of the code.Based on the subjective right and objective value of environmental rights,the specific scheme for the"codification"of environment rights is to construct the system from three levels of ontological provision,guarantee provision and reliefprovision. 展开更多
关键词 environmental human rights compilation of china's environmental code national obligation of protecting human rights construction of the system of environmental rights
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国家治理现代化视阈下我国环境会计改革与发展策略研究 被引量:1
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作者 周信君 杨小芳 张婧婷 《重庆理工大学学报(社会科学)》 CAS 2023年第11期91-100,共10页
环境会计的本质是向政府管理机构、投资者、债权人等环境利益关系人提供有关报告主体对其环境受托责任的履行情况以及其他有用的决策信息。环境会计作为生态文明建设的基础工具,不仅影响到生态文明建设的进程,也会对国家治理产生重要影... 环境会计的本质是向政府管理机构、投资者、债权人等环境利益关系人提供有关报告主体对其环境受托责任的履行情况以及其他有用的决策信息。环境会计作为生态文明建设的基础工具,不仅影响到生态文明建设的进程,也会对国家治理产生重要影响。基于国家治理现代化的视角,以受托责任观为切入点,阐述环境会计通过市场、社会和政府三种治理模式影响国家本体维度、横向维度和纵向维度治理的作用机制;依托生态文明治理理论,分析环境会计对国家治理现代化的影响机理,并在此基础上提出环境会计改革的思路和发展路径,丰富和补充了国家治理的相关研究,拓展了环境会计的研究范围,对指导生态文明建设和未来环境会计改革和发展具有重要的理论和实践意义。 展开更多
关键词 环境会计 国家治理现代化 环境会计信息 生态文明 受托责任
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生态空间视角下生态系统生产总值核算——以国家重点生态功能区遂川县为例 被引量:1
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作者 徐步朝 曾婷婷 +2 位作者 彭永樟 孙园 黄国华 《东华理工大学学报(社会科学版)》 2023年第2期135-142,共8页
以国家重点生态功能区遂川县为研究对象,从生态空间着手,将生态系统分为五类,对2016年和2020年的生态系统生产总值(GEP)进行核算。核算结果表明,2016年、2020年全县GEP分别为258.57亿元、318.16亿元。研究发现,从五类生态系统价值量看,... 以国家重点生态功能区遂川县为研究对象,从生态空间着手,将生态系统分为五类,对2016年和2020年的生态系统生产总值(GEP)进行核算。核算结果表明,2016年、2020年全县GEP分别为258.57亿元、318.16亿元。研究发现,从五类生态系统价值量看,森林生态系统对GEP影响最大;从三类服务功能价值量看,物质产品中森林和农田生态系统影响较大,调节服务中森林生态系统影响较大,文化服务中农田、湿地和城市生态系统影响较大。研究结果可为制定区域内不同生态系统均衡或非均衡发展战略、区域间差异化发展战略和其他县域国家生态功能区开展GEP核算提供借鉴参考。 展开更多
关键词 GEP核算 价值量 国家重点生态功能区 生态资源利用
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中美跨境会计审计冲突:根本诱因、基本表现与应对措施 被引量:1
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作者 韩洪灵 陈帅弟 陈汉文 《烟台大学学报(哲学社会科学版)》 CSSCI 2023年第5期29-38,共10页
中美跨境会计审计冲突为中概股企业的海外上市和跨境监管带来了现实难题,冲突背后的重大问题和深层逻辑亦成为实务界和学术界的重要研究焦点。构建中美跨境会计审计冲突的系统研究架构,应遵循“根本诱因—基本表现—应对措施”这一逻辑... 中美跨境会计审计冲突为中概股企业的海外上市和跨境监管带来了现实难题,冲突背后的重大问题和深层逻辑亦成为实务界和学术界的重要研究焦点。构建中美跨境会计审计冲突的系统研究架构,应遵循“根本诱因—基本表现—应对措施”这一逻辑主线。冲突的根本诱因源于主权原则与国家安全观的分歧,受到文化背景、法律制度差异、市场发展水平差距以及系列“中概股”财务信息质量问题等要素共同作用的影响。冲突的基本表现则体现在信息披露问题及跨境监管上,前者聚焦于审计底稿披露和数据安全问题,后者关注中美跨境监管的执法障碍及跨境监管的合作困境。冲突的应对措施则主要围绕“合作”与“提升”两个视域展开。“合作”主要关注未来中国能否更大程度融入多边监管合作体系以及完善中美双边监管合作框架,“提升”则更多从中国资本市场自身发展出发,强调提升自身的监管水平。 展开更多
关键词 中美跨境会计审计 跨境监管 中概股 国家安全
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