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A regional environmental management information system for Chinese EPA—the system analysis and design
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作者 Situ Wei, Cheng Shengtong, Zhang Xin, Long Peixiang and Liu HongbinDepartment of Environmental Engineering,Tsinghau University,Beijing,China 《Journal of Environmental Sciences》 SCIE EI CAS CSCD 1989年第2期91-97,共7页
REMIS is one of key research projects sponsored by the central government. It is recommended to regional EPAs as a main tool of the environmental management. REMIS simulates the functions of the regional EPAs and aime... REMIS is one of key research projects sponsored by the central government. It is recommended to regional EPAs as a main tool of the environmental management. REMIS simulates the functions of the regional EPAs and aimed to improve their management level. The national environmental management information system will base on REMIS.Functional analysis is the kernel of the REMIS system analysis. Data and data flow analysis are used to support the functional analysis.Investigations on the functions of the local EPAs of eight provinces and 12 cities have been taken. The functions were carefully sorted. Modular design method was used in system analysis and system design.The system analysis included functional analysis, data analysis and data flow analysis. The system design is based on the system analysis. HIPO diagram of each modular, data base structure, menu design, selection of hardware and software environment were the main items of the system design. 展开更多
关键词 environment management information system system engineering environmental management database.
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Problems on the application of geographic information systems to urban environmental management
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作者 何强 LONG +1 位作者 Tengrui 《Journal of Chongqing University》 CAS 2002年第2期50-53,共4页
Geographic information systems (GIS) are a widely used tool in urban planning and management. More and more cities and decision-makers require its attributes of promptness, precision and visualization. But the applica... Geographic information systems (GIS) are a widely used tool in urban planning and management. More and more cities and decision-makers require its attributes of promptness, precision and visualization. But the application of GIS in urban environmental management is still a new field and relevant researches are getting on tardily. As a subsystem of GIS, an urban environmental management geographic information system (UEMGIS) should be a complex multi-discipline and multi-objective tool to perform quantitative multi-dimension analysis and to transfer the results into an expression legible to an ordinary user. It should be a dynamic system of prompt functions based on upgradable databases, and be composed of many subsystems respectively specialized in items about water, air, waste and noise as well as relative standards and regulations. However, existing UEMGISs mostly rely on the basic GIS too much to design the actual requirements of applications and managements in themselves, and the unavailability of sufficient fundamental data has retarded their improvement. In the design of a UEMGIS, the standardization of data classification should be taken into consideration to make the data exchangeable and shareable among its subsystems and within every subsystem, and the applicable error limits for input data should be defined in accordance with the user抯 required precision of data out. Data acquisition can be easy and quick if remote sensing, global positioning system (GPS) and other technologies are combined with GIS. Rapidly progressing information technologies have been giving a bright prospect for the melioration of UEMGIS that will have great potential and wide application in environmental conservation. 展开更多
关键词 geographic information system urban environmental management global positioning system
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The Effectiveness of Blackboard System, Uses and Limitations in Information Management
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作者 Jamilah A. Alokluk 《Intelligent Information Management》 2018年第6期133-149,共17页
This paper presents a review of the literature on the effectiveness of Blackboard system, its uses and limitations in information management and highlights the ongoing debate of it. A critical evaluation of Blackboard... This paper presents a review of the literature on the effectiveness of Blackboard system, its uses and limitations in information management and highlights the ongoing debate of it. A critical evaluation of Blackboard system literature reveals a good number of academic views, studies, theories, models and experiences regarding the virtual learning environment. The extant literature shows that the world of information management is always in flux as it is being impacted on by the learning technology such as blackboard system. Blackboard system now has a recognised presence in the information management of the education system. Now the question is: how effective is this Blackboard system? The article will explore, in part, how blackboard is designed as suitable learning models in terms of learner cognitive engagement and constructivist perspective, resulting in the effective Blackboard system. It will further cover to review the effectiveness of Blackboard as an aid to pedagogy. Finally, the article will also present a comparison between Blackboard and other LMS such as Moodle to explore the effectiveness and limitations of the Blackboard for better academic information management. 展开更多
关键词 BLACKBOARD Virtual LEARNING Environment (VLE) PEDAGOGY LEARNING management system (LMS) information management
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On the Expansion and Realization of the Right to Environmental Information in Environmental Protection Supervision
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作者 吴昂 HU Liang 《The Journal of Human Rights》 2023年第2期307-327,共21页
As an innovation in the environmental governance system that breaks the traditional hierarchical structure,environmental protection supervision has not only played a significant role in protecting tangible environment... As an innovation in the environmental governance system that breaks the traditional hierarchical structure,environmental protection supervision has not only played a significant role in protecting tangible environmental rights but also expanded the basic scope of the right to environmental information—part of procedural environmental rights.In the supervision of environmental protection,the objects of the right to environmental information and the subjects of the obligation to provide environmental information have been both expanded,with the focus shifting from government information to Party information and from administrative organs to Party organs.This vividly demonstrates the Communist Party of China’s concrete efforts to protect human rights in the field of the endeavor to build an ecological civilization.At present,the realization of the right to environmental information in environmental protection supervision still faces problems such as insufficient standards and norms,disordered practice and operation,and lack of liability guarantee.In this context,based on renewing relevant subjects’cognition of the right to know in environmental protection supervision,we should further improve and specify the rule for disclosing information about environmental protection supervision,rationally distribute the obligations for information disclosure in environmental protection supervision,and clarify the accountability rules for violating relevant requirements for information disclosure,so as to promote the overall development of the environmental protection supervision system while guaranteeing the realization of the right to environmental information. 展开更多
关键词 right to environmental information environmental protection supervision public participation information disclosure
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Exploring the Vietnamese Environment Accounting With an Introduction About the Green Accounting Information System
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作者 Pham Quang Huy 《Journal of Modern Accounting and Auditing》 2014年第6期675-682,共8页
Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the envir... Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the environment. For these reasons, the Vietnamese government issued the Law on Environmental Protection Tax in 2010 to prove this essential matter. Therefore, the organizations have utilized their tools to record the related transactions into the journals for taking an interest in the nature conditions for substantial development. Based on the accounting aspects, Vietnam has no theories about the environment accounting. Hence, this article will provide some basic information and a general picture of the green accounting information system in the environmental condition. Moreover, this paper will analyze the relationship between the environment and company's output by applying the environmental management system (EMS) in the accounting system. However, this paper only provides the overall contents about the environment accounting in Vietnam and this limitation will present this problem for further articles. 展开更多
关键词 green accounting environment accounting environmental management system (EMS) environmental information
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The application of the main-elements analysis technology based on GIS in the regional pollution source analysis and environmental quality improvement
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作者 MA Min-tao HAN Song QIN Xia GUO Jin 《Journal of Environmental Science and Engineering》 2008年第10期48-56,共9页
In order to improve the use efficiency of environmental data intbrmation which has existed and to be produced, correctly control the situation of the regional environmental pollution, and supervise the regional en... In order to improve the use efficiency of environmental data intbrmation which has existed and to be produced, correctly control the situation of the regional environmental pollution, and supervise the regional environmental pollution recovery and urban planning, the paper crests the main-elements analysis module based on Super-Map GIS, beyond which, using the information of environmental pollution discharge data of some typical areas of Beijing. The paper analyses those representative regional environmental discharge data by the systemic main-clements analysis module, speedily discoveries and explains the regional environmental major control factors in the studying region. According to the special points of social, economical and environmental in the region, the paper gives out the improvement policies of regional environmental quality and practicable environmental engineering disposed project. This research not only indicates the development direction of the urban environmental management, but also builds up a main frame of the urban environmental planning. This paper and its relative works provide an efficiently digital management tool for the urban regional environmental management and explore the feasible method and mode for the improvement of urban regional environmental quality. 展开更多
关键词 geography information system pollution source main-elements analysis environmental management
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Information Security Management Measures for College Archives Under the Network Environment
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作者 Litao Cui 《Journal of Electronic Research and Application》 2022年第6期15-19,共5页
The construction of archives in colleges and universities in China is in the process of development and improvement.With the development information technology,the informatization of college archives has been accelera... The construction of archives in colleges and universities in China is in the process of development and improvement.With the development information technology,the informatization of college archives has been accelerated.Network technology is developing rapidly in our country,and the number of network users has increased significantly.The use of network technology in university archives management can improve the management efficiency and quality of archives,but the safety factor has dropped significantly.For example,the archival system may face many problems such as virus infection,system paralysis,or cyberattacks,which affects the security of the university archives.Therefore,this paper presents an analysis of these problems in detail,and proposes corresponding solutions,so as to optimize and improve the information security management of college archives. 展开更多
关键词 Network environment University archives information security management
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Intelligent Biometric Information Management
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作者 Harry Wechsler 《Intelligent Information Management》 2010年第9期499-511,共13页
We advance here a novel methodology for robust intelligent biometric information management with inferences and predictions made using randomness and complexity concepts. Intelligence refers to learning, adap- tation,... We advance here a novel methodology for robust intelligent biometric information management with inferences and predictions made using randomness and complexity concepts. Intelligence refers to learning, adap- tation, and functionality, and robustness refers to the ability to handle incomplete and/or corrupt adversarial information, on one side, and image and or device variability, on the other side. The proposed methodology is model-free and non-parametric. It draws support from discriminative methods using likelihood ratios to link at the conceptual level biometrics and forensics. It further links, at the modeling and implementation level, the Bayesian framework, statistical learning theory (SLT) using transduction and semi-supervised lea- rning, and Information Theory (IY) using mutual information. The key concepts supporting the proposed methodology are a) local estimation to facilitate learning and prediction using both labeled and unlabeled data;b) similarity metrics using regularity of patterns, randomness deficiency, and Kolmogorov complexity (similar to MDL) using strangeness/typicality and ranking p-values;and c) the Cover – Hart theorem on the asymptotical performance of k-nearest neighbors approaching the optimal Bayes error. Several topics on biometric inference and prediction related to 1) multi-level and multi-layer data fusion including quality and multi-modal biometrics;2) score normalization and revision theory;3) face selection and tracking;and 4) identity management, are described here using an integrated approach that includes transduction and boosting for ranking and sequential fusion/aggregation, respectively, on one side, and active learning and change/ outlier/intrusion detection realized using information gain and martingale, respectively, on the other side. The methodology proposed can be mapped to additional types of information beyond biometrics. 展开更多
关键词 Authentication Biometrics Boosting Change DETECTION Complexity Cross-Matching Data Fusion Ensemble Methods Forensics Identity management Imposters Inference INTELLIGENT information management Margin gain MDL Multi-Sensory Integration Outlier DETECTION P-VALUES Quality Randomness Ranking Score Normalization Semi-Supervised Learning Spectral Clustering STRANGENESS Surveillance Tracking TYPICALITY Transduction
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绿色信贷贴息政策与企业环境信息披露质量——基于自愿性与强制性披露动机下的机制分析
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作者 高玉强 周宝琳 《工业技术经济》 北大核心 2025年第1期131-139,共9页
披露高质量的环境信息不仅是企业环境管理制度的制订基础,也是推动生态环境治理体系和治理能力现代化的重要举措。本文基于2008~2023年上市公司样本,使用渐进双重差分法,实证检验了绿色信贷贴息政策对企业环境信息披露质量的激励效应及... 披露高质量的环境信息不仅是企业环境管理制度的制订基础,也是推动生态环境治理体系和治理能力现代化的重要举措。本文基于2008~2023年上市公司样本,使用渐进双重差分法,实证检验了绿色信贷贴息政策对企业环境信息披露质量的激励效应及其作用机制。研究发现:(1)财政与金融相协调的绿色信贷贴息政策能显著改善企业环境信息披露质量;(2)核心机制在于自愿性披露机制和强制性披露机制,前者主要是通过降低债务融资成本和增加高管绿色认知得以实现,后者表现为通过政府监管水平提升引致的合规效应强制企业提高环境信息披露质量;(3)政策在非国有企业、劳动密集型企业和市场化程度高的地区存在更强的激励效应。本文结论为其他激励性绿色金融政策的制定与完善提供理论依据与决策参考。 展开更多
关键词 绿色信贷贴息政策 环境信息披露 债务融资成本 高管绿色认知 政府监管 合规效应 激励性绿色金融政策 环境污染
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企业碳排放、碳信息披露与盈余操纵
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作者 桂良军 王暖欣 《南京审计大学学报》 北大核心 2025年第1期66-77,共12页
“双碳”背景下,企业碳排放对财务表现的消极影响逐渐增强,成为盈余操纵的新驱动因素。以2013—2022年中国沪深A股披露社会责任报告等相关信息的上市企业为研究样本,实证研究碳排放对企业盈余操纵行为的影响及作用路径。研究发现:碳排... “双碳”背景下,企业碳排放对财务表现的消极影响逐渐增强,成为盈余操纵的新驱动因素。以2013—2022年中国沪深A股披露社会责任报告等相关信息的上市企业为研究样本,实证研究碳排放对企业盈余操纵行为的影响及作用路径。研究发现:碳排放显著加剧了企业盈余操纵行为;碳排放信息披露数量作为调节变量,能够加剧碳排放与盈余操纵的正向联系;路径检验结果表明,碳排放通过增加环保费用与绿色转型费用加剧企业盈余操纵程度;异质性分析结果表明,政府环保补贴、市场绿色资助、机构投资调研以及较高的审计质量均能缓解碳排放对盈余操纵的加剧作用。上述结论在经过内生性处理和稳健性检验后仍成立。研究为缓解碳排放对企业经营的负面影响,提升盈余信息质量提供了参考。 展开更多
关键词 企业碳排放 碳信息披露 盈余操纵 环保费用 绿色转型 政府绿色补助
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Borland C^(++)for Windows下应用程序展示屏幕的设计与实现
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作者 王新余 郑舜生 《计算机应用》 CSCD 1997年第4期30-32,共3页
本文介绍了用BorlandC++开发Windows应用程序创建展示屏幕的一种通用方法,对实现展示屏幕有关的重要知识(如:位映像图等)也作了介绍。并给出了与创建展示屏幕有关的BorlandC++源程序清单,对读者用C+... 本文介绍了用BorlandC++开发Windows应用程序创建展示屏幕的一种通用方法,对实现展示屏幕有关的重要知识(如:位映像图等)也作了介绍。并给出了与创建展示屏幕有关的BorlandC++源程序清单,对读者用C++开发Windows应用程序界面具有重要意义。 展开更多
关键词 展示屏幕 应用程序 C^++ WINDOWS
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GIS-and RS-based spatial decision support:structure of a spatial environmental information system(SEIS)
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作者 G.Bareth 《International Journal of Digital Earth》 SCIE 2009年第2期134-154,共21页
The development of spatial decision support for environmental resource management,e.g.forest and agroecosystem management,biodiversity conservation,or hydrological planning,started in the 1980s and was the focus of ma... The development of spatial decision support for environmental resource management,e.g.forest and agroecosystem management,biodiversity conservation,or hydrological planning,started in the 1980s and was the focus of many research groups in the 1990s.The combined availability of spatial data and communication,computing,positioning,geographic information system(GIS)-and remote sensing(RS)-technologies has been responsible for the implementation of complex SDSS since the late 1990s.The regional GIS-based modelling of environmental resources,and therefore ecosystems in general,requires setting-up an extensive geo and model database.Spatial data on topography,soil,climate,land use,hydrology,flora,fauna and anthropogenic activities have to be available.Therefore,GIS-and RS-technologies are of central importance for spatial data handling and analysis.In this context,the structure of spatial environmental information systems(SEIS)is introduced.In SEIS,the input data for environmental resource management are organised in at least seven subinformation systems:base geodata information system(BGDIS),climate information system(CIS),soil information system(SIS),land use information system(LUIS),hydrological information system(HIS),spatial/temporal biodiversity information system(STBIS),forest/agricultural management information system(FAMIS).The major tasks of a SEIS are to(i)provide environmental resource information on a regional level,(ii)analyse the impact of anthropogenic activities and(iii)simulate scenarios of different impacts. 展开更多
关键词 environmental information system GIS regional modelling remote sensing resource management spatial decision support system
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Developing a Comprehensive Regime for Personal Information Protection in Networked Chinese Public Sectors
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作者 Xiaomi An Shuyang Sun Wenlin Bai Bin Zhang Xiaoyu Huang Hepu Deng 《Management Studies》 2015年第1期13-20,共8页
With the increasing sharing and reuse of personal information resources for better public services, the effective protection and management of personal information as organizational and individual assets as well as so... With the increasing sharing and reuse of personal information resources for better public services, the effective protection and management of personal information as organizational and individual assets as well as social resources are becoming more and more important in networked Chinese public sectors. Existing studies of personal information protection in China is mainly conducted from the legal perspective with a focus on the development of appropriate legislation and policies at the national level. There is little research on how specific legislation and polices can actually be implemented in an effective manner and what impacts such legislation and policies have on individuals, organizations, and the society. To adequately address this issue, this study investigates the legal requirements for personal information protection based on the relevant laws, regulations, and standards in China. It proposes a comprehensive regime for personal information protection in the networked public sectors in China. Such a regime takes the advantages of existing discipline-based approaches, legal requirements, and control mechanisms for personal information protection. It can be used to facilitate the provision of public services in the networked Chinese public sectors through the adequate protection of personal information and the effective management of personal information. 展开更多
关键词 information resources management personal information personal information protection public sector networked environment China
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基于血站管理信息系统的业务全流程监督管理体系构建 被引量:2
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作者 贺韦东 戎志全 +7 位作者 肖晨 黄均磊 呼娜 梁雪峰 蒋丽玥 李彩娜 魏炜 刘燕 《中国输血杂志》 CAS 2024年第4期455-461,共7页
目的 血站管理者可以实时对血站全流程关键业务运行态势进行全流程掌握,实现对血站业务全流程的监督管理,提升业务工作效率和保障血液质量。方法 从编制依据、血站业务范围、岗位监督管理内容、总体框架设计、管理系统和监督管理界面设... 目的 血站管理者可以实时对血站全流程关键业务运行态势进行全流程掌握,实现对血站业务全流程的监督管理,提升业务工作效率和保障血液质量。方法 从编制依据、血站业务范围、岗位监督管理内容、总体框架设计、管理系统和监督管理界面设计、物理数据库设计、程序开发和上线调试等多个方面,建立业务全流程监督管理体系,并将其与血站管理信息系统进行对接,及时、全面地记录从采血到供血全过程的业务流程关键指标信息,通过手机APP的方式进行展示和管理,于2023年投入血站使用后对2023年和2022年总采集量、总制备量、总供应量,以及检验不合格报废率和非检验不合格报废率(不含乳糜)进行统计分析。结果 建立了基于血站管理信息系统的业务全流程监督管理体系的手机APP,实现了“移动办公”式监督管理,2023年正式投入使用后,2023年总采集量、总制备量和总供应量均高于2022年,分别增长5.88%(13 247/225 454 U)、4.73%(24 156/510 698 U)、6.70%(34 814/519 914 U),检验报废率(0.54%,2 868/534 854 U)显著低于2022年(0.60%,3 047/510 698 U)(P<0.01),非检验报废率(不含乳糜)(0.12%,649/534 854 U)显著低于2022年(0.19%,991/510 698 U)(P<0.01)。结论 基于血站管理信息系统的业务全流程监督管理体系的构建,可以满足血站不同管理者不限时间和地点的标准化管理服务需求,实现对业务全流程的监督管理,还可以持续提升血站业务工作和血站管理的规范化、科学化水平,保障血液资源供应。 展开更多
关键词 血站 血站管理信息系统 业务流程 监督管理
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Study on Effective Approaches of Funds Gap Management in Commercial Banks
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作者 Xu Wang Jiuzhan Zhao 《Chinese Business Review》 2005年第8期58-62,共5页
Funds gap management, as the key point of interest rate management, has become a major approach to prevent financial crisis. This paper presents three ways of how to control the funds gap from the points of improving ... Funds gap management, as the key point of interest rate management, has become a major approach to prevent financial crisis. This paper presents three ways of how to control the funds gap from the points of improving exterior environment, enhancing the supervision for central government to commercial banks and improving the internal control of the commercial banks. 展开更多
关键词 funds gap management exterior environment supervision internal control
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医院管理建设中智慧医保的SWOT分析 被引量:2
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作者 王珊珊 林振吕 卓生元 《中国卫生标准管理》 2024年第4期5-9,共5页
采用SWOT分析智慧医保在医院建设中的优势、劣势、机遇和威胁,了解智慧医保对于医院医保建设的影响,为医院医保精细化管理和便捷医保服务提供参考。依托信息平台给医院建设智慧医保服务和医保基金监管带来机遇,同时给医院医保“粗放型... 采用SWOT分析智慧医保在医院建设中的优势、劣势、机遇和威胁,了解智慧医保对于医院医保建设的影响,为医院医保精细化管理和便捷医保服务提供参考。依托信息平台给医院建设智慧医保服务和医保基金监管带来机遇,同时给医院医保“粗放型管理”转换为“精细化管理”带来挑战。医疗机构需牢牢抓住时代趋势,依靠自身优势以及信息技术的加持,不断加强医疗实力同时,注重智慧医保的机遇与威胁。医疗机构在享受智慧医保带来福利的同时,也要通过智慧医保更规范医院医保基金监管,通过优化信息系统让患者在实处体验到智慧医保带来的便民服务。 展开更多
关键词 SWOT 智慧医保 医保管理 信息系统 基金监管 信息安全
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环境问责风险与重污染企业审计费用——基于中央生态环境保护督察的准自然实验研究
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作者 郭雪萌 马佳欣 《审计研究》 CSSCI 北大核心 2024年第3期113-124,共12页
本文以2008-2017年我国A股上市制造业企业为样本,以中央生态环境保护督察组进驻为准自然实验,以重污染制造业企业为实验组、非重污染制造业企业为对照组,构建多期双重差分模型,检验环境问责制对重污染企业审计费用的影响。研究发现,环... 本文以2008-2017年我国A股上市制造业企业为样本,以中央生态环境保护督察组进驻为准自然实验,以重污染制造业企业为实验组、非重污染制造业企业为对照组,构建多期双重差分模型,检验环境问责制对重污染企业审计费用的影响。研究发现,环境问责制显著降低重污染企业的审计费用;机制检验发现,环境问责制通过提升重污染企业绿色治理水平、会计信息质量和管理层语调可靠度,来降低重污染企业审计费用;异质性检验发现,在政企关联强、风险承担水平低、地区公众环境关注高的企业,环境问责制对重污染企业审计费用的影响更显著。本研究拓展了中央生态环境保护督察的微观后果,为规范环境风险挑战下重污染企业的审计定价、优化环境规制体系提供理论与决策依据。 展开更多
关键词 中央生态环境保护督察 审计费用 绿色治理水平 会计信息质量 管理层语调操纵
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地理信息技术赋能流域环境检察监督的路径与实践研究
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作者 鄢斌 王喆曈 张亚鹏 《地理空间信息》 2024年第7期114-118,共5页
近年来,湖北省各检察机关在应用地理信息技术赋能自身履职方面取得了诸多成效。相关技术不仅改善了检察监督的工作效率,提高了办案人员的调查取证能力,还推动了法律监督窗口的适当前移,有利于流域治理主体间的协同配合。理论上,地理信... 近年来,湖北省各检察机关在应用地理信息技术赋能自身履职方面取得了诸多成效。相关技术不仅改善了检察监督的工作效率,提高了办案人员的调查取证能力,还推动了法律监督窗口的适当前移,有利于流域治理主体间的协同配合。理论上,地理信息技术赋能流域环境检察监督的主要路径可概括为数据收集共享、算法自动分析、人工核查研判、模型优化更新4个步骤。实践中,当前流域检察监督对地理信息技术的应用尚处于初级阶段,因此检察机关今后可考虑在参与地方时空数据平台建设、健全外聘技术专家库等方面发力,不断提升自身数字化水平。 展开更多
关键词 数字检察 地理信息技术应用 流域治理 法律监督
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绿色信贷指引对重污染企业环境信息披露的影响
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作者 徐维东 刘波 黄文萱 《华南理工大学学报(社会科学版)》 2024年第1期42-62,共21页
在可持续发展战略背景下,国家和民众对环保问题的关注程度日益提高。国家从多方面出台环保政策规制企业行为,绿色信贷便是从银行金融业出发,通过限制金融机构对企业的放贷行为,促使企业经营更低碳环保。基于我国A股上市公司数据,使用双... 在可持续发展战略背景下,国家和民众对环保问题的关注程度日益提高。国家从多方面出台环保政策规制企业行为,绿色信贷便是从银行金融业出发,通过限制金融机构对企业的放贷行为,促使企业经营更低碳环保。基于我国A股上市公司数据,使用双重差分法探究2012年颁布的《绿色信贷指引》对重污染企业环境信息披露的影响,使用词典法和文本分析法对企业年报中“管理层讨论与分析”模块环境信息叙述性披露进行了分析。研究结果显示,绿色信贷政策的颁布确实对重污染企业的环境信息披露有积极影响。具体表现在企业年报的“管理层讨论与分析”模块中有关环保的叙述性披露更多,更具体且更具有可读性;这一结论经过内生性检验、安慰剂检验后依然成立。还探究了该影响的中介效应,发现绿色信贷政策既能直接影响重污染企业环境信息披露,也能通过提高企业融资约束以及环境代理成本使企业加强环境信息披露。此外,企业的所有权性质会对该过程起到调节作用,国有重污染企业会披露更多、更具体的环境信息;股权集中度高的公司倾向披露更少的环境信息,但披露的可读性更高。最后基于以上结论,提出相应的对策建议。 展开更多
关键词 绿色信贷政策 环境信息披露 管理层讨论与分析 文本分析 重污染企业
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基于高职院校现代化治理的内部控制体系优化研究
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作者 陈乙江 《黄河水利职业技术学院学报》 2024年第2期72-75,共4页
以G高校为例,对高校内部控制体系建设和运行存在的内部控制意识不强、内部治理结构僵化、内部治理风险评估机制落后、内控体系信息化建设薄弱、内部控制体系建设专业人才缺乏等问题进行分析。从优化内部治理结构、加强风险管理、推进内... 以G高校为例,对高校内部控制体系建设和运行存在的内部控制意识不强、内部治理结构僵化、内部治理风险评估机制落后、内控体系信息化建设薄弱、内部控制体系建设专业人才缺乏等问题进行分析。从优化内部治理结构、加强风险管理、推进内部控制信息化建设、健全内部控制监督机制等方面提出基于现代化治理的高校内部控制体系优化路径,以期有助于提升高校治理现代化水平。 展开更多
关键词 高校现代化治理 内部治理结构 内部控制体系 信息化建设 优化路径 风险管理 监督机制
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