可持续发展成本理论及其应用思路

在经济发展过程中,由一个经济发展目标向另外一个经济发展目标转换的过程中必然会付出一些代价。这是可持续发展过程中的代价,即可持续发展成本问题。在新的历史条件下,可持续发展成本的出现改变了原有的成本视角,促使我们用全新的时空观来看待成本理论问题。本文采用规范分析的方法,通过分析可持续发展成本的理论现状和现实要求,探讨可持续发展成本理论的主要内容,进一步提出可持续发展成本理论的应用思路,为成本理论研究和成本管理实践提供新思路。     

可持续发展素质体系及评价

本文认为广义的可持续发展素质包括其内涵素质和外延素质的统一，并就可持续发展素质评价引入了“指标树”概念，继而在相应假定的变量属性上初步建立一种评价的期望方程，以及给出了一个关于最优可持续发展 的效益评价的动态理论模型。     

提升消费结构促进经济可持续发展

近几年来，我国经济发展遭遇到前所未有的通货紧缩的严重阻碍。不少论者把有效需求不足作为通货紧缩的主要原因。笔者认为，有效需求中的消费需求不足是导致通货紧缩的根本原因，而消费需求不足的背后实际是消费结构升级缓慢。因此，提升消费结构，对扩大内需、治理通缩、促进我国经济社会可持续发展是很有价值的。一、影响消费结构升级的因素影响消费结构升级的因素错综复杂，主要有下列几项：1．收入水平是影响消费结构升级的关键因素。参照钱纳里的有关研究结论，当人均GNP为100美元、200美元、500美元、800美元、1000美元（均为1964年…     

城市可持续发展评价模型的定量研究

本文根据可持续发展目标的多层次性的特点,把层次分析法运用于城市可持续发展评价当中,探讨一套可持续发展定量评价中指标体系建立、指标筛选、指标权重的确定及可持续发展程度定量判定模型的建立的思路和方法,以期为决策者制定可持续发展方案提供参考。     

区域可持续发展综合模型框架研究

目前,正确处理人口、资源、环境和经济发展之间的关系,走可持续发展之路,已成为世界各国的共识。然而,如何判别发展的可持续性仍然是一个悬而未决的问题,并已成为当前各国政府、国际金融组织和科研部门的研究重点。 一、可持续发展的实质 人是区域发展的组织者和调控者,可持续发展的实践主体是人,对区域发展成果的评价取决于人的价值观,因而必然要与价值判断发生关系。在此引入两个基本概念:(1)区域发展度(D)。D反映了实践主体对区域发展状况的价值判断,在此定义D越大越好。由于各地区自然环境条件和社会经济发展水平的差异,人们对发展有不同的理解,导致了对发展目标认识的时空差异,因此,同样的发展成果,在发展水平不同的地区,其对发展度的贡献是不同的。(2)区域发展因子集合。它包括了影响区域生存与发展的一切内部因素和外部因素。影响区域生存与     

西部可持续发展与绿色会计制度构建

可持续发展是当今世界经济发展的主旋律，在我国西部大开发中，面对西部业已脆弱的生态环境，如何贯彻区域可持续发展理念，是西部大开发乃至我国未来经济可持续发展的关键课题。笔者认为，实现西部可持续发展的关键环节是建立和实施绿色会计制度，本文就此作些分析和说明。     

对江西旅游可持续发展战略的思考

旅游业作为一个产业部门,是国民经济的重要组成部分,它的可持续发展必须是建立在生态环境承受之上,努力谋求旅游业与自然、文化和人类生存环境协调发展,并能造福于子孙后代的一种旅游经济发展模式。本文从可持续发展的内涵入手,分析了江西旅游可持续发展的现状,对江西旅游可持续发展战略进行深层次的思考,为下一步制定更加科学的发展战略提供依据。     

可持续发展与绿色会计

可持续发展的概念来源于生态学，最初应用于林业和渔业，指的是对于资源的一种管理战略。如何仅将全部资源中的合理部分加以收获，使资源不受破坏，而新成长的资源数量足以弥补所收获的数量。可持续发展的概念是从联合国环境与发展大会通过并被广泛接受的可持续发展的观念而来的，它“既满足当代的需求，又不危及后代，满足其需要的能力”我国学者对可持续发展作的定义：“不断提高人群生活质量和环境承载力的，满足当代人需求又不损害子孙后代满足其需求能力的，满足一个地区或国家的人群需求又不损害别的地区或别的国家的人群满足其需求能…     

基于数据包络分析（DEA）的建筑业可持续发展的研究

建筑业是我国国民经济的支柱产业，同时也是一个涉及面广，资源消耗多，涉及多项投入和产出的复杂系统。建筑业的低能辋可持续发展对我国经济发展调结构、保增长具有深远意义。本文利片数据包络分析法，以全国31个省市（自治区）为评价单元，对我国建筑业可持续发展进行综合评价，在投入和产出两方面为建筑业的i持续发展提出有益建议。     

企业集团财务可持续发展三维结构与评价指标体系

财务可持续发展模式由一个三维向量构成，其维度由财务方面的行为、制度和指标构成，对该向量的任何一个维度施加影响，都会导致其发生某些变化，从而影响财务可持续发展能力。     

企业可持续发展与可持续竞争的优势关系

1企业的可持续发展与可持续竞争优势的关系分析1.1企业可持续发展的含义企业可持续发展是指企业生命活力的持续性和成长性,我们可以把企业可持续发展定义为:     

Sustainable corporate entrepreneurship

Corporate entrepreneurship has, for a number of decades, been viewed as one approach for generating growth through new product, process, market, or strategy innovation. More recently, and largely in response to rising costs and stakeholder concerns, managers have begun to pay increasing attention to issues of sustainability and corporate social responsibility. This paper demonstrates how sustainability can be embedded into a corporate entrepreneurship framework. In addition, managers who embrace sustainability principles are providing a stimulus for corporate entrepreneurship that may result in the discovery or creation, assessment, and exploitation of entrepreneurial opportunities, an enhanced reputation, and, ultimately, a competitive advantage.     

Sustainable procurement practice

Procurement has a key role in sustainability as policies and practices need to extend beyond organisations' boundaries incorporating their whole supply chains. Guidelines on sustainability encourage procurement to make decisions that encompass the environmental, economic and social elements of the Triple Bottom Line (TBL). Taking a supply chain perspective, procurement also need to analyse how decisions impact on the TBL in respect of suppliers. The results of a survey of sustainable procurement practices in 44 English‐based UK Housing Associations (HAs), who are responsible for the provision of social housing, confirms prior research of other sectors that suggests 1) a failure to overcome inertia in relation to sustainable procurement; and 2) in the few examples where practices have been established, only the environmental element of the TBL is considered. The organisations surveyed have sustainability‐related issues in their missions and external and internal pressures to embed sustainability, yet this has not translated into widespread establishment of sustainable procurement. Recommendations to neutralise inertia are: firstly, take the experiences from other areas, e.g. innovation management, which stress the importance of inter‐organisational relationships; secondly, develop a small number of sustainable development indicators for procurement and, to take advantage of the relatively more‐advanced environmental practices to show how these elements have socio‐economic impacts; and finally, rather than focus on just the pressures and drivers of sustainability (as suggested in strategic models of sustainability), emphasise the triggers that overcome inertia and lead to changes in behaviour amongst procurement staff i.e. the establishment of ethical pricing models. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment.     

慢城的可持续发展

慢城建设土地利用模式创新对城乡可持续发展具有重要借鉴意义。慢城运动倡导"慢"城市发展哲学,旨在快速城市化和全球化浪潮中能够保持传统和本地化、多元化、实现可持续发展、倡导鼓励新的土地利用模式。首先介绍慢城及其建设土地利用方面的标准,然后选取国内外慢城德国赫斯布鲁克和江苏高淳桠溪为案例,对其建设模式进行了对比分析,最后为我国慢城的可持续发展提出了建议。     

基层图书馆的可持续发展

文章在分析基层图书馆出现的背景以及发展现状的基础上,对我国基础图书馆的可持续发展进行了相关探讨。     

Transdisciplinary Study of Sustainable Enterprise

Our research explores more holistic ways of understanding and creating sustainable enterprises. Enterprises and business school scholars are two primary actors in this research endeavor. Enterprises are moving towards sustainability but with a partial and selective understanding of global sustainability. Business school scholars generally study sustainability in their respective functional areas, such as management, accounting, finance and marketing, with some notable exceptions. We suggest that transdisciplinarity offers a unique real‐world problem‐solving framework that crosses disciplinary boundaries and the academic–practitioner divide. We explore the nature of transdisciplinarity and its application to corporate sustainability. We argue that enterprise sustainability requires trans‐functional, trans‐disciplinary, trans‐stakeholder, trans‐aesthetic and trans‐human knowledge that is possible through transdisciplinarity. We provide an example of transdisciplinary work in art and sustainable enterprise. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

Measuring Retailers' Sustainable Development

This study aimed to develop a framework and measurement items for retailers to assess sustainability while avoiding potential subjectivity by combining top‐down and bottom‐up approaches, and verifying their validity based on consumer perceptions of sustainable retailing. The framework consisted of 54 measurement items categorized into a three‐order hierarchical model. At the top level of the model, there were three third‐order dimensions respectively related to consumers, retailers, and society. At the middle level, eight second‐order sub‐dimensions associated with retailing mix were classified into the aforementioned third‐order dimensions. At the bottom level, there were 21 first‐order sub‐dimensions related to the sustainable retailing activities. The development of sustainability assessment by combining top‐down and bottom‐up approaches and including consumer perceptions will allow retailers to assess their sustainability more strategically, as it will reduce the subjectivity and increase consumers' recognition of sustainable retailing. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment     

论可持续城市

现如今,中国城市普遍出现了"城市病"现象,建设可持续城市是应对"城市病"蔓延、治理"城市病"的重要战略。在对国内外可持续城市相关研究成果进行评述基础上,提出可持续城市的全新内涵,从空间结构、交通结构、生态环境、经济支撑、文化传承五个维度论述构建可持续城市的主体框架具有重要意义。对此提出建设可持续城市的五大核心要件,即构建"分散紧凑型"多中心城市格局,建设以轨道交通为主导的公共交通体系,建设大尺度绿色生态空间,夯实支撑城市发展的实体经济基础,注重城市文脉延续,以留存城市特色与魅力。     

论可持续活动管理

节事活动由于其高关注度和临时性的特性,对社会、经济和环境有着重大的影响。本文梳理了可持续活动管理的定义,分析其内涵和必要性,介绍了主要的相关国际标准和测量工具,并提出推行可持续活动管理的途径。     

Sustainable valley entrepreneurial ecosystems

This research examines the applicability of the entrepreneurial ecosystem literature to the development of a ‘ustainable valley’, whereby a community becomes a centre for entrepreneurial innovations. Specifically, this research explores how components of the formal and informal network, physical infrastructure and culture within a community could contribute to a sustainable entrepreneurial ecosystem. One community, Victoria, British Columbia, is utilized to lay out the framework for the infrastructure necessary to create such a system. Copyright © 2005 John Wiley & Sons, Ltd and ERP Environment.