Government's Responsibility for Control of Agricultural Environmental Pollution in China

In this paper,the current situation of agricultural environmental pollution caused by the increase of chemicals input in agriculture in China was analyzed,and it is found that agricultural pollution is related to agricultural industrial policies,urban-rural economic structure,funds input in pollution control,comprehensive environmental management,laws of pollution control,and so forth. To control agricultural pollution effectively,it is needed to implement integration of agricultural and environmental policies,establish environmentally friendly agricultural technology popularizing system,implement integrated planning and management of a basin,and set up and improve legislation to protect agricultural environment.

The Transformation of Environmental Governance from the Point of the Interaction between Government and National People's Congress

Taking cadmium pollution in X River as an example, the interaction between National People＇s Congress and local government was de- scribed. How the local government transforms its role in environment protection with the help of several deputies to National People＇s Congress was expounded from the angle of social construction, which also enlightened the way to build an environment protection road with Chinese characteristics.

From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting

Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.

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

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.

环境报告下沃尔财务综合分析体系的构建——以日本Epson公司为例

随着企业可持续发展观念的深入,如何将环境因素作为财务评价体系的一部分以考核企业真实经营状况变得日益重要,本文拟以日本Epson公司环境报告的财务分析为例将环境会计运用于财务分析之中,在目前的企业财务评价体系中引入环境会计的思想和方法,以更为系统地对企业整体财务状况和经营成果做出全面的评价,并以期能对实务有所指导。

基于SD模型的环境会计信息披露演化博弈分析

社会环境的不断恶化是当今社会面临的一个主要问题。上市公司披露环境会计信息可以向社会展示其生产过程中的资源使用和污染控制情况,有助于治理突出的环境问题。通过进行上市公司与监管者之间的演化博弈分析,利用系统动力学建立SD模型对博弈进行仿真,能够直观地看出双方的博弈演化状态,并从减少对社会造成的危害、加大对违规企业的处罚力度以及降低监管成本三个方面提出建议,促进生态环境的可持续发展。

Korea＇s Future Policy Recommendation for the Promotion of Eco-Friendly Vehicles in Metropolitan Area

This paper introduces and analyzes Korea＇s NGV （natural gas vehicles） policy for soot-free bus fleet which intends to promote CNG （compressed natural gas） bus in metropolitan area for the reduction of air pollution from road sector. At the early stage, Korean goverrmaent established various supporting policy systems to encourage public transportation companies to purchase CNG buses as a means to replace diesel buses. It was evaluated as very successful with making net economic benefit of CNG bus promotion policy. During the 2nd stage, Korean government implemented CNG hybrid bus promotion policy to further reduce both air pollution and greenhouse gas. Now, a new social demand for the vehicles is zero-emission vehicles. The author asserts that current FCEV （fuel cell electric vehicle） should be considered as an alternative to zero-emission vehicles in Korea and suggests policy recommendation for the promotion of FCEV by referring the current CNG bus promotion policy in public transportation sector.

Who Drives Environmental Governance of Enterprise:Official Tenure Evaluation or Five-Year Plan Target Assessment?

Based on the non-financial listed enterprises data from 2000 to 2014,this paper calculates the level of environmental governances of enterprises with environmental investment,and empirically analyzes the impact of provincial official tenure and Five-Year Plan target assessment on the environmental governance of enterprises.The results show that the enterprise environmental investment presents a significant periodic trend in the Five-Year Plan,while the trend is not significant in official’s tenure.The further test suggests that with the clear requirement of“environmental performance”incorporated into the performance evaluation system of local government officials,it has become significant in the periodic trend in the impact of officials’tenure on environmental investment.In contrast,the trend has become less prominent in the Five-Year Plan,which indicates that there is a substitute relation between the two evaluation systems.The mechanism test also finds that both environmental subsidies and pollution abatement expenditures present a significantly periodic trend in the Five-Year Plan.And official’s tenure plays a regulatory role in the Five-Year Plan periodic trend in the environmental governance of enterprise,showing that it is more significant when the time about officials’tenure evaluation is earlier than Five-Year Plan target assessment.The above results indicate that it is beneficial to improve local environment governance from the perspective of top institutional design by both strengthening the environmental evaluation.

中央生态环境保护督察党政问责实证研究-——以第二轮问责公布结果为研究素材

环保督察是我国现代化治理的创新制度,具有行政督察和党内督察的双重性质。中央生态环境保护督察党政问责是落实环保督察的有效手段。学界对中央生态环境保护督察及其党政问责机制做了深入研究,主要集中其制度特征、优势,但鲜有以中央生态环境保护督察中的问责为研究对象。通过公开信息渠道获取第二轮中央生态环境保护督察问责数据,从问责对象、级别人数、问责情形等方面进行量化评估,有助于总结实践经验,提高问责效率。运用实证方法评估问责级别与问责情形之间是否存在相关性。研究证明,部分问责情形与问责级别存在相关性。根据研究结论,可知中央生态环境保护督察问责对生态环境治理的影响以及对生态环境治理制度建设的影响。

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

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。

官员生态问责对河长制政策成效的影响及作用机制

根据环保权责在纵向政府之间的配置趋向,可划分为环保监管集权和环境治理分权两种实践模式;其各自呈现鲜明治理优势,却又分别存在难以规避的内在体制困境。河长制政策统一了自上而下的压力型体制和官僚控制、自下而上的治理责任明确与治理任务分工,一方面在权能下放、责任划分、社会公开等治理过程中呈现出典型的分权化治理逻辑,另一方面又以治理权责分级分域、党政领导直接定责以及地方官员显性责任即时惩戒等集权化环保监管为条件。正是因为河长制政策兼具监管集权与治理分权两种机制优势,因此成为该研究解析环保集权-分权悖论的可行政策工具。该研究以7大流域中由地级市主要官员担任河长的河流为样本,基于多期双重差分模型,实证检验了官员生态问责纠正、补充区域环保政策的效应机制。研究发现:①河长制政策施行显著降低了河流污染物浓度,实现了流域环境的整体改善;②晋升激励能够对河长制政策成效产生显著影响,即相较于以经济增长为目标的官员激励,强化官员考核中的生态问责更能提升河长制这一分权化环境治理模式的治理效能;③生态问责对河长制治理成效的促进作用,在政府环保注意力配置更低、环境治理财政投入与监管能力相对不足的区域中更为明显,表明环保集权能够在一定程度上修正和纠补治理分权下的区域间政策落差与偏差,进而能够克服地方环保治理中的政绩偏好替代、生态政策执行低效、环境治理碎片化与“搭便车”等问题。该研究发现调和了环保监管集权与环境治理分权之间的理论冲突,指出两者环境治理实践中可以呈现为互为条件、相互支撑的补充关系。

生态文明背景下政府环境责任审计与问责路径研究

近年来,环境污染事件频繁发生,生态环境的恶化开始制约中国经济的可持续发展。党的十八大提出"五位一体"的发展战略,生态文明建设被提高到更高的战略高度。生态环境问题与领导干部任期环境责任不清、环境治理不作为和环境责任追究不力存在很大的关系。在生态文明背景下,依托生态文明建设的顶层设计,文章首先探讨了政府环境责任审计的理论基础和构成要素。在此基础上,明确提出政府环境责任审计及环境责任问责的实施路径,即细分环境责任、明确审计内容、规范审计实施,多元化审计主体和问责主体、完善环境责任问责机制,优化政府环境责任审计方法。

政府竞争与分权通道的交互作用对环境质量的影响研究

本文基于我国2005—2012年的省际面板数据,分析政府竞争是否会影响环境质量,同时进一步研究财政分权框架下的政府竞争与环境质量的内在联系,检验政府竞争以及政府竞争通过分权通道对中国省际环境质量的传导机制。本文提出单位污染"政府处理"这一概念,通过广义系统GMM方法进行实证,发现政府竞争对不同类型的环境质量的作用机制不同。最后给出了采取市场化环境污染补偿机制等政策建议。

环境问责与投诉对环境治理满意度的影响机制研究

近年来,自上而下的环境问责和自下而上的环境投诉之间的良性互动已成为中国当前环境治理创新的显著特征。这种良性互动不仅改善了环境治理的客观绩效,还影响了公众环境满意度,提升了环境治理的主观绩效。文章利用CGSS(2015)调查数据实证检验了社会公众对环境问责是否有力和环境投诉是否有效的认知或判断,对其环境治理满意度的影响,并运用中介效应模型,检验了公众对环境问责的认知是否强化了其对环境投诉的判断,从而进一步提升了环境治理满意度。研究发现:①公众认为环境问责越是有力,环境治理满意度越高,认为环境投诉越是有效,环境治理满意度也越高。②公众对环境投诉是否有效的判断,还在其对环境问责是否有力的认知与环境治理满意度之间发挥着部分中介效应。③进一步的分析还发现,前述中介效应在城乡居民间存在差异性。相对于城市居民而言,农村居民的环境治理满意度更直接依赖于政府的环境问责机制,环境投诉有效性的判断未发挥中介作用,这或许与农村居民环境投诉经验不足有关。文章建议在提升环境治理客观绩效、加强环境问责力度的同时,还应引进柔性治理技术,推进公众环境参与。特别是在农村地区,进一步增强国家监督与社会监督的良性互动,提升公众环境满意度,改善环境治理主观绩效。文章还建议,中国在环境治理、反腐败斗争等领域探索出的国家监督与社会监督良性互动的经验,还可以推广至社会治理的其他领域,实现共商共建共享的良好局面。

大数据背景下政府环境责任审计监督全覆盖的路径研究

近年来,环境问题受到越来越多关注的同时,领导干部环境责任的履行情况也日益得到社会各界的重视,对政府环境责任进行审计监督全覆盖是经济社会发展的必然要求。本文立足于大数据这一时代背景,以受托环境责任观为依据,分别从政府环境治理系统与政府环境责任视角出发,探讨政府环境责任审计监督全覆盖的对象与内容,分析大数据技术对政府环境责任审计的影响,提出了大数据背景下政府环境责任审计的实施路径:建立环境决策信息系统,加强环境决策责任审计;构建环境审计信息平台,加强环境执行责任审计和环境监管责任审计;提高大数据背景下环境责任审计监督全覆盖能力;建立健全大数据背景下的审计法律法规与审计指南。

大气污染何以治理?——基于政策执行网络分析的跨案例比较研究

如何推进大气污染治理是当前理论界与实践界共同面临的现实难题,而揭示地方环境“运动式治理”实践背后的深层机理对于解决该问题具有重要意义。本文采用基于文本分析的社会网络分析方法对X市三项大气污染治理运动进行了跨案例比较分析,识别出探索型、协同型和突击型等运动式环境治理类型。研究发现,环境领域运动式治理具有相对稳定的发生机制,其呈现类型主要受地方政府的合法性授权和问责压力影响。渐进式绩效改进、跨部门协同以及政策措施“工具箱”是环境运动式治理效果显著且地方政府持续采用的重要动因,而合法性授权和问责压力改变是导致环境治理运动分型的重要因素。研究认为,运动式治理在地方环境治理实践中具有积极作用,且能与常规治理手段形成有益互补,但要通过完善地方环境治理的合法性授权与绩效问责制度来合理使用这一治理工具。与以往对环境治理实践轮廓的“白描式”研究不同,本研究通过纵贯式历时观察地方政府环境运动式治理实践,从呈现类型、影响因素、持续原因与制度成因的维度由浅入深的揭示了地方政府大气污染治理实践所蕴含的因果逻辑,逐步打开了地方政府环境运动式治理的“黑箱”。本研究不仅为解析地方政府组织运作过程提供了新的思路,也为构建环境治理的政治和技术影响因素中层理论提供了经验证据。

基于委托代理模型的环境治理公众参与研究

公众参与是我国环境治理中的热门话题,尤其是近年来环保事故频出和极端天气频现后,社会各界对公众参与寄予厚望,因此对公众参与环境治理效果的研究具有适时性和重要性。本文基于新制度经济学中有关监督和激励理论,对公众参与环境治理构建了P-S-A(委托人政府;监察者公众;代理人企业)三层委托代理分析模型,对我国环境治理中没有公众参与、公众事后参与、公众事前参与和赋予公众环境损害赔偿权等不同参与模式的治理效果进行了对比分析。研究结果表明:灵活的激励制度和治理技术水平的提升是提高环境治理效能的必要条件;公众事后对企业实施低技术类型的监督,如举报企业偷排漏排行为等,反而会产生对政府监督的挤出效应,最终社会整体的环境治理效果不一定最佳;公众事前参与对企业或项目环境决策实施高技术类型的监督,如公众参与环评等举措,则会更有效地提高社会整体环境治理效果;而赋予公众环境损害索赔权,则是改变目前我国环境"软治理"约束的根本性举措。

环境机会主义、问责需求和环境审计

通过分析环境机会主义行为的产生和控制,认为环境机会主义行为的存在和污染容忍度的下降产生了环境问责需要,问责需求产生环境审计。收集环境投资、水环境治理和能源消耗数据,分析其与相关环境审计结果公告之间的关系,发现环境保护的投资问责驱动环境部门的预算执行审计,水环境污染及治理问责驱动水环境审计,节能减排的问责需求驱动节能减排审计,验证了环境审计由环境问责需求产生和变迁的理论构想。

能源和矿产资源资产负债表编制及应用探讨

环境承载能力的限制和能源矿产资源储量的约束,使得良好有效的能源管理和环境治理手段的重要性愈发凸显。联合国和澳大利亚实施的环境经济核算体系(SEEA,AEEA)能清晰地分析一国或一个地区能源矿产资源的"来龙去脉",并通过"供给=使用"的平衡关系展现国家现有能源矿产资源管理的重点及后续发展应关注的焦点。为此,我国也应在联合国和澳大利亚实践的基础之上,编制完整、全面的能源矿产资源资产负债表,既包括流量和存量表,又包括实物量和价值量表,同时以复式表格为核心,辅之以单式表格,以完善我国能源管理和环境治理路径。