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中国环境税专款专用制度探讨 被引量:7
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作者 徐艳茹 刘文洁 路红光 《财会月刊(中)》 2013年第12期39-41,共3页
根据不同的政策目标,环境税收入有不同的使用方向,但鉴于我国环境形势日趋严峻、环保投入不足与投入效益低下并存的现实,环境税的专款专用成为应然的选择。本文论述了环境税专款专用制度的必要性与可行性,着力探讨如何构建科学合理、契... 根据不同的政策目标,环境税收入有不同的使用方向,但鉴于我国环境形势日趋严峻、环保投入不足与投入效益低下并存的现实,环境税的专款专用成为应然的选择。本文论述了环境税专款专用制度的必要性与可行性,着力探讨如何构建科学合理、契合国情的环境税专款专用制度。 展开更多
关键词 环境经济学 环境税专款专用 环保基金 专项资金
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美国企业年金监管模式与方法借鉴 被引量:4
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作者 陈星 魏枫 《财会月刊(下)》 2014年第7期108-112,共5页
美国企业年金的监管体系成熟,根据美国《雇员退休收入保障法》的规定,企业年金计划的监管职责由劳工部下属的雇员待遇保障局、财政部下属的国家税务局和养老金待遇担保公司共同承担,那么如何保证三个机构责任分工明确又运作协调有效呢?... 美国企业年金的监管体系成熟,根据美国《雇员退休收入保障法》的规定,企业年金计划的监管职责由劳工部下属的雇员待遇保障局、财政部下属的国家税务局和养老金待遇担保公司共同承担,那么如何保证三个机构责任分工明确又运作协调有效呢?美国是使用反应式监管方法的典范国家之一,有哪些主要经验值得借鉴呢?本文围绕这两大问题,对美国企业年金监管实践展开研究分析。 展开更多
关键词 美国 企业年金 专业化监管 反应式监管
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知识产权教学与教师职业道德修养的培养
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作者 郭威 《中国校外教育(上旬)》 2014年第S2期16-16,共1页
高校教师职业道德不限于思想道德,还包括行为道德。知识产权教学与知识产权意识培养,无论是对科研道德的养成,还是科研技能的提升均有裨益。知识产权教学下的科研道德养成,不仅有个体意义,还具有社会意义。
关键词 高校教师 职业道德修养 知识产权教学
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Spatial Differentiation,Typological Structure,and Influencing Factors of A-grade Scenic Spots in China
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作者 YANG Yuanyuan YAO Yao 《Journal of Resources and Ecology》 2024年第5期1209-1218,共10页
Tourism scenic spots serve as direct attractions for tourists and crucial drivers for the transformation and upgrading of the tourism industry,so they play an irreplaceable role in the development of the tourism secto... Tourism scenic spots serve as direct attractions for tourists and crucial drivers for the transformation and upgrading of the tourism industry,so they play an irreplaceable role in the development of the tourism sector.The quantity and grades of A-grade scenic spots are the mainstay of competition in various tourism markets,and their spatial layout is very important for the development of regional tourism.Using 11970 A-grade scenic spots in China as the research sample,and methods such as the Nearest Neighbor Index Method,Kernel Density Estimation Method,and Grid Dimension Method,the spatial distribution,typological structure,and influencing factors of A-grade tourist attractions were analyzed to identify the main natural,economic,and social factors influencing the spatiotemporal pattern of A-grade scenic spots.The results indicated that China’s A-grade scenic spots exhibit clustering characteristics in their spatial distribution.The kernel density center shows a spatial pattern of“multiple cores,with secondary cores surrounding,and a gradual decrease”.The spatial structure is fractal and complex,with significant regional differences and a notable scale-free range.The types of tourist destinations and products exhibit distinct regional features,with a higher concentration of scenic spots in the regions in South China and East China,which are characterized by favorable natural and economic conditions and convenient transportation.A-grade scenic spots are densely distributed around the Beijing-Tianjin-Hebei region and the eastern regions such as Shanghai,Zhejiang,and Jiangsu provinces.Analyzing the spatial distribution characteristics of A-grade scenic spots in China contributes to our understanding of the complexity of scenic spot layout and spatial connections,which provides a basis for optimizing the layout of tourism development within regions,the rational allocation of resources,enhancing the quality and efficiency of the tourism industry,and promoting sustained and healthy regional economic development.It is conducive to the strategic work of tourism development and rural revitalization in China,and serves as a reference for decision-making. 展开更多
关键词 China’s A-grade scenic spots spatial differentiation types of scenic spots scenic features rural revitalization
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