Trade Liberalization and Environmental Taxation in Federal Systems

The literature on trade liberalization and environment has not yet considered federal structures. In this paper, we show how the design of environmental policy in a federal system has implications for the effects of trade reform. Trade liberalization leads to a decline in pollution taxes, regardless of whether pollution taxes are set at the federal (centralized) or local (decentralized) level, and it increases social welfare. The effect under a decentralized system is smaller than if these taxes are set by the federal government, and pollution emissions therefore decline in this case. Moreover, majority bias interacts with trade liberalization if federal taxes are used.     

低碳经济背景下现代企业的社会责任研究--基于环境资本依赖视角

中国的环境问题日益严峻，企业应承担主要责任，正是由于污染负外部性使企业依赖环境资本获得超级收益。文章从企业以利润最大化为最终目标的角度出发，首先基于柯布-道格拉斯生产模型，分析了环境资本对企业最高收益的影响，发现加入环境资本的三重路径依赖与传统双重路径依赖的资源最优化配置存在差异。其次文章依据污染强度区分行业异质性，运用DEA方法对产业全要素生产率进行了测算，发现考虑了环境资本的绿色全要素生产率普遍下降，进一步印证了环境资本对企业发展的额外贡献。研究发现企业的可持续发展必须克服典型的经济理性，内化环境污染成本，转变为“环境经济人”。同时政府需要实施环境规制，并防止企业发生寻租行为，从体制政策和市场调节多方面入手，提高现代企业主动承担环境社会责任的自觉性，以促进经济可持续发展。     

基于行业化的石油勘探开发项目监督管理体系研究

为了找出适宜行业发展的监督管理体制,在国内外相关研究成果的基础上,分析了我国石油勘探开发项目监督管理的现状。针对现行的甲方一体化监督存在的问题,提出了由三大石油公司联合,建立石油行业层面的勘探开发项目监督管理体系,对石油勘探开发项目实行全行业统一、规范的标准化监督管理。阐述了构建基于行业化的石油勘探开发项目监督管理体系的主要做法和监督管理机制的运行。     

炼化工程质量第三方检测实践与探讨

介绍了炼化工程传统的质量控制方法,重点论述了第三方检测在炼化工程质量控制中的运行模式与取得的效果,并提出了一些建议,可供其他炼化工程建设单位借鉴。     

股权分置改革视角下独立董事对议案事项监督机制研究

采用2005—2014年我国上市公司独立董事对议案事项意见的独特数据，从明确监管议案事项、非明确监管事项和股权分置改革等三方面深入考察其对独立董事出具否定意见的影响。研究发现，在我国上市公司中，对明确监管议案事项出具否定意见概率低，说明“逆淘汰”机制和“任人唯亲”董事会文化的存在使得监督效果大打折扣。同时发现，在股权分置改革后，独立董事对议案事项出具否定意见概率更低；出于规避法律风险的考虑，独立董事对明确监管事项出具否定意见的概率相对较高。因此,监管层应加强对各类议案事项检查力度而非仅仅明确监管事项；科学厘清独立董事在董事会决策中的责任边界，明确独立董事承担的法律风险。     

Voluntary disclosure,greenhouse gas emissions and business performance: Assessing the first decade of reporting

This study explores the empirical relationships between GHG emissions and an extensive range of business performance measures for UK FTSE-350 listed firms over the first decade or so of such reporting. Despite the popular and policy generated environmental imperatives over this period—along with growing evidence of the corporate added-value of having an ‘environmental conscience’, voluntary disclosure of emissions has been slow to adopt by firms. The leading contribution is to present clear evidence of a non-linear relationship, initially increasing with firm performance and then decreasing. An extensive pattern of non-reporting of emissions is also observed over time, and prior literature has introduced questions of endogeneity existing between firm performance and emissions. Steps are taken to ensure confidence/robustness of the results to these concerns. Accordingly, a two-stage (Heckman-type) selection model is used to analyse the emissions-performance nexus conditional upon the firm choosing to report (i.e. treating the choice to report as being endogenously determined with firm performance). From this—in addition to confirming the robustness of the non-linear relationship—it can be observed that the decision to report emissions is not directly influenced by wider social/governance disclosure attitudes of a firm, thus suggesting that firms disassociate environmental responsibility from social responsibility.     

浅谈中大型企业信息化监理的必要性

从中大型企业信息化建设的角度,结合信息化建设项目的特点,研究了信息化监理在中大型中大型信息化建设过程的重要作用及意义。     

项目招投标过程中的问题与对策研究

企业项目招投标管理是一种公平、公开、公正的交易方式,在我国社会主义市场经济不断完善的条件下,推行企业项目招标投标管理模式对健全市场竞争机制,提高社会资源的优化配置,提高政府执政能力,遏制不正当的竞争,有着十分重要的意义。但近些年来,我国现行的企业项目招投标管理中还存在一些不可忽视的问题和薄弱环节,本文对其中存在的问题进行了简要的介绍,并提出了相应的解决措施。     

建筑工程监理与施工技术创新的关系研究

建筑工程监理与施工技术这二者的关系并不是相互割裂,相互独立的,本文将对二者关系进行探究。