我国构建绿色税制问题探析

我国环境污染问题日益严重,令人担忧.绿色税制作为政府宏观调控的重要手段,在许多国家的环境保护过程中发挥了重要作用,如法国、美国等均建立了比较完善的绿色税制.目前,我国的税制框架中虽然包含了一些绿色税种,如资源税、消费税等,但在设计、征收与管理过程中仍然存在很多问题,政府和公众还没有充分认识到绿色税制在环境保护中的重要性,因此,树立新的税收观念,建立与完善我国绿色税制势在必行.     

淮河流域污染治理需要企业实施绿色营销

作为我国重要的农产区和传统工业生产基地,淮河流域污染严重,治理污染刻不容缓。由于淮河最主要的污染源来自工业企业,本文着重从工业企业这一微观角度出发,引入绿色营销的概念,分析了企业加强环保意识的重要性,并通过对企业实施绿色营销的博弈分析,指出绿色营销是企业保证可持续发展的必然选择。     

Double Dividend with Involuntary Unemployment: Efficiency and Intergenerational Equity

This paper analyzes the double dividend and distributional issues within an overlapping generations model framework with involuntary unemployment. We characterize the necessary conditions needed to obtain a double dividend, when the revenue of the environmental tax is recycled by a variation of the labor tax rate. We show that an employment dividend may occur without any efficiency dividend and that the young generation is not always harmed by the fiscal reform, even without any intergenerational transfers. Therefore, three dividends (environmental, efficiency and intergenerational equity) can occur simultaneously.     

基于循环经济理念的珠江三角洲环境保护规划战略探讨

环境保护规划的可持续发展需要有先进理念的指导,应用循环经济理论框架来指导环境保护规划对区域可持续发展具有重要意义。本文通过分析循环经济的内涵、原则及其层次性,并结合我国珠江三角洲地区环境保护规划目标和对策进行了深入研究和探讨。分析得出,应用循环经济理念框架来指导环境保护规划是一种适宜的选择,与传统环境保护规划相比,基于循环经济理论框架指导下的区域环境保护规划更强调污染废气物排放减量化、企业生产清洁化、工业生态化以及区域固体废物的循环再利用。     

清洁生产评价在造纸行业环境影响评价中的应用研究

造纸工业是我国的重要产业之一,但同时又是污染较为严重的行业,造纸行业是环境影响评价关注的重要类别。为此,本文从清洁生产的角度,通过对某造纸企业的生产从原材料、产品、资源消耗和污染物排放为指标的清洁生产全过程进行综合评价,定量分析与评定出企业清洁生产的总体水平。以此为例,探讨和研究了造纸企业清洁生产评价方法、一般程序和评价内容。     

An Empirical Investigation of the Resource-based Antecedents of Customer Value in Turbulent Environments in China

With the increasingly turbulent environment and the significant role of customers in business success, creating and delivering superior customer value by deploying unique competences of a firm has been winning more attention. However, studies of customer value seem rather divergent and fragmented, and few studies, if any, have been conducted to identify the distinctive capabilities that determine the effective and efficient creation and delivery of customer value. This paper tries to bridge such gaps and explores the fundamental antecedents of customer value in turbulent environments in perspective of a resource-based theory. Based on the structural equation models developed, we find that technological competences, integrative competence and strategic flexibility are the key resource-based antecedents of customer value while no evidence is found to support the impact of marketing competences on customer value. Furthermore, only the moderating role of marketing turbulence in the relationship between customer value and strategic flexibility is detected and supported.     

Information Disclosure as Environmental Regulation: A Theoretical Analysis

Governments around the world are beginning to embrace a new form of environmental regulation – mandatory disclosure of information. While information disclosure programs appear to have an impact on subsequent firm behavior – often resulting in lower levels of pollution – little is known about the costs and benefits of these programs and whether or not they enhance social welfare. This paper presents a simple bargaining model where mandatory information disclosure is used to overcome a lack of information on the part of the public. We characterize the conditions under which information disclosure will lead to a reduction in emissions, and ultimately, the conditions under which it will enhance social welfare. Several extensions of the model are briefly explored, including the effect of two sources of pollution – only one of which is subject to information disclosure. This paper was prepared while V. Santhakumar was a Visiting Scholar at the Vanderbilt Center for Environmental Management Studies, Vanderbilt University.     

刍议环境保护固定资产的核算

文章结合我国企业会计制度的特点和环境保护法律法规的要求,从不同的角度对环境保护固定资产进行分类,并对环境保护固定资产的折旧、减值及报废等核算事项进行了初步的讨论。     

我国企业环境信息披露问题初步研究

本文对国际上企业环境信息披露问题做了简要归纳。在此基础上,从环境信息披露立法和实践两个方面分析了我国企业目前进行环境信息披露的现状,针对存在的主要问题提出了促进我国企业进行环境信息披露的几点建议。