企业可持续发展与环境会计研究

企业可持续发展是我国实施可持续发展战略的组成部分。在企业实施可持续发展战略的前提下,研究环境会计理论具有重要理论和实际意义。本文分析了企业可持续发展与环境会计研究的关系,阐述了可持续发展理论对环境会计目标、利益关系人、环境会计基本理论的影响。     

THE BENEFITS AND COSTS OF MONETARY UNION IN SOUTHERN AFRICA: A CRITICAL SURVEY OF THE LITERATURE

Abstract.  With the 14 members of the Southern African Development Community (SADC) having set the objective of adopting a common currency for the year 2018, an expanding empirical literature has emerged evaluating the benefits and costs of a common-currency area in Southern Africa. This paper reviews that literature, focusing on two categories of studies: (1) those that assume that a country's characteristics are invariant to the adoption of a common currency and (2) those that assume that a monetary union alters an economy's structure, resulting in trade creation and credibility gains. The literature reviewed suggests that a relatively small group of countries, typically including South Africa, satisfies the criteria necessary for monetary unification. The literature also suggests that, in a monetary union comprising all SADC countries and a regional central bank that sets monetary policy to reflect the average economic conditions (e.g. fiscal balances) in the region, the potential losses (i.e. higher inflation) from giving up an existing credible national central bank, a relevant consideration for South Africa, could outweigh any potential benefits of trade creation resulting from a common currency.     

关于城市发展定位研究的探索——以大连西部地区为例

以大连西部地区的规划实践为基础,对如何进行城市发展定位进行了探索,并从理论和方法论角度总结出了研究城市发展定位的程序和技术路线,旨在把城市发展定位研究引向深入.     

国外地下空间开发利用的经验借鉴

城市地下空间开发在缓解城市土地供需矛盾、改善交通和城市环境、增加城市功能、促进城市可持续发展等方面具有重要价值,是现代城市建设的重要内容和可持续发展的方向。系统地梳理欧美日等国家在开发利用城市地下空间的做法和经验,可以为我国科学开发利用城市地下空间提供有益借鉴。     

试论农业科技发展的规律性

本文从逻辑和历史相结合的角度,论述了农业科技发展作为一个过程所具有的三个方面的规律性,即：①生活资料需求、生产资料需求、生态环境需求和社会文化需求等多样化的社会需求是推动农业科技发展的主要动力;②清除或缓解生产要素配置中的“瓶颈”制约,是农业科技发展的突破口;③提高由社会生产力和自然生产力构成的农业生产力的整体水平,是它业科技发展的落脚点。     

Coupling relationship between environment and economyof metropolis：a case study of Chongqing, China

City is a coupling system of economy, society and environment. The urban environment is a supporting systemto the sustainable development of city. Taking the urban area of Chongqing as an example, this paper establishes theindicator system for assessment of the coordination between urban environment and economy according to the resultfrom principal component analyses by software SPSS11.0. Meanwhile, the weight was assigned for each indicator basedon the load of the first proper principal components. Through computation of the coordinated development model set upaccording to the knowledge of statistics, the paper draws the conclusion that the situation of the coordination betweenenvironment and economy in Chongqing developed well from 1996 to 2004. Finally, countermeasures for the coordina-tion in the coming years are proposed.     

渝台农业合作的现状、问题与发展路径

目前,两岸经济合作框架协议（ECFA）已经正式签署,国家高度重视农业问题并对于重庆农业发展提出了具体要求和目标,同时也给予了一系列的优惠政策,渝台农业合作面临前所未有的发展机遇。本文在实地调研的基础上就渝台农业合作的现状、存在的问题进行了总结和分析,分析表明渝台农业合作处于起步阶段,发展势头良好,但在相关政策的制定、实施方面存在不少问题;就这些问题,本文从资源整合、财政和土地政策扶持、政策的针对性和可操作性以及任何解决农民创业园失地农民的就业和收入问题等方面提出了一些政策建议,并对渝台农业合作的模式进行了探讨。     

Accounting for breakout in Britain: The industrial revolution through a Malthusian lens

This paper introduces a simple dynamic model to examine the breakout from a Malthusian economy to a modern growth regime. It identifies several factors that determine the fastest rate at which the population can grow without engendering declining living standards. We then apply the framework to Britain and find a dramatic increase in sustainable population growth at the time of the Industrial Revolution, well before the beginning of modern levels of income growth. The main contributions to the British breakout were technological improvements and structural change away from agricultural production, while coal, capital, and trade played a minor role. In addition to solidifying the link between the Industrial Revolution and rising living standards, this research reconciles the gradualist and limited Crafts–Harley view of the Industrial Revolution with a dramatic and rapid change in Britain’s macroeconomic character.     

产业结构调整与增进城乡收入实证研究

经济发展应实现国民产出增长、产业结构优化,更应实现人民收入水平的提高和社会的普遍进步。由此而来的一个问题是,如何让全体人民在改革发展中共享成果？从经济学的视野看,普遍提高人民的收入水平,最终实现共同富裕无疑是一个重要的标杆。在考察各省区市城乡收入结构与产业结构之间的关系后发现,通过产业结构调整、产业转移与承接进而促进区域经济协调发展是弥合区域收入水平差距的重要途径,适当调整收入分配政策、提高公共财政在农村的覆盖面、建立社会主义新农村是缩小城乡收入差距的合理性制度选择。     

非均衡协同发展战略下的我国城市商业银行发展研究

城市商业银行发展应与我国初等发达时期非均衡协同发展战略相适应。建立和发展多层次发展极是我国初等发达时期非均衡协同发展的战略重点,城市商业银行发展的战略使命应为该战略重点提供金融支撑。符合条件的地方发展极都应有城市商业银行,只有处于特定层次和发展阶段发展极的城市商业银行才可能跨区经营和引进境外战略投资者。