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61.
关于社会责任会计的辨析 总被引:1,自引:0,他引:1
随着许多社会问题越来越严重,人们要求企业在追求微观利益的同时,也要承担相应的社会责任。社会责任会计应运而生,并成为会计关注的热点问题。本文主要对社会责任会计与传统企业会计、社会会计、责任会计和环境会计之间的关系进行分析,以期为更准确的理解社会责任会计提供参考。 相似文献
62.
森林与环境保护 总被引:1,自引:0,他引:1
宋宗水 《生态经济(学术版)》1994,(3):11-14
森林在环境保护中的不可替代的作用与国家对林业政策支持之间尚有一定距离,需要国家采取扶持保护政策。 相似文献
63.
彭璧玉 《生态经济(学术版)》1993,(3):8-10
本文以现代产权经济理论为基础,以排污权交易为主要对象,论述了环境经济市场机理的形成基础、作用特点及交易边界等方面的问题。 相似文献
64.
Technology-forcing through environmental regulation 总被引:1,自引:0,他引:1
Andries Nentjes Frans P. de Vries Doede Wiersma 《European Journal of Political Economy》2007,23(4):903-916
This paper analyzes the demand characteristics of innovation in pollution abatement and the interaction between a regulator and a polluter under a technology-forcing policy. Important demand-driven determinants of innovation in pollution control are examined, such as uncertainties surrounding unexplored technologies, the length of the compliance period and the maximum abatement costs the regulator is willing to accept. We derive the formal condition that the regulator balances the marginal utility of emissions reduction against the marginal disutilities of a longer compliance time and the increased uncertainty about the feasibility of a more stringent standard. 相似文献
65.
J. Peter Neary 《Environmental and Resource Economics》2006,33(1):95-118
I review and extend three approaches to trade and environmental policies: competitive general equilibrium, oligopoly and monopolistic
competition. The first two have surprisingly similar implications: deviations from first-best rules are justified only by
constraints on policy choice (which motivates what I call a “single dividend” approach to environmental policy), and taxes
and emissions standards differ in ways which reflect the Le Chatelier principle. I also show how environmental taxes may lead
to a catastrophic relocation of industry in the presence of agglomeration effects, although not necessarily if there is a
continuum of industries which differ in pollution intensity.
*An earlier version was presented as an invited plenary lecture to the European Association for Environmental and Resource
Economics Conference, Oslo, 1999. 相似文献
66.
Most of the literature on transboundaryenvironmental problems treats population ineach country or region as constant, ignoringpopulation mobility. We showed previously thatif there is perfect population mobility betweenregions, and populations are homogeneous, asocially efficient outcome can be supported asa Nash equilibrium of the game of uncoordinatedpolicy setting, even without any internationalenvironmental agreement. In the present paperwe introduce heterogeneous population, and showthat when people differ, a non-cooperativeoutcome is generally inefficient. We alsodemonstrate that for a particular set ofobjective functions for the regionalgovernments, there is an equilibrium of thegame of uncoordinated policy setting that isefficient. Finally, we give an example wherethe decentralized outcome is efficient whenthere is no population mobility, butinefficient when there is population mobility. 相似文献
67.
Jointness in production and farmers' willingness to supply non-marketed ecosystem services 总被引:1,自引:0,他引:1
This paper highlights how farmers' willingness to supply non-marketed ecosystem services (ES) is influenced by whether or not the non-marketed ES are produced jointly with agricultural products. When marketed products and non-marketed ES share some production inputs the production relationships between the two may be complementary, competitive or substitutive. Using a cost minimization framework, it is shown how complementary relationships lead to costless voluntary provision of non-marketed ES (typically the case for ES that are supportive of provisioning ES for marketed farm products). It is also shown how competitive production relationships lead to provision of non-marketed ES at lower cost than when non-marketed ES are direct substitutes for farm products or are produced outside of agriculture. The paper closes by showing how the minimum willingness to accept (WTA) payment for ES that are complementary/competitive is less than or equal to the minimum WTA for the same ES produced in substitute or independent production relationships. 相似文献
68.
69.
林柏 《生态经济(学术版)》2005,(9):47-50
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。 相似文献
70.
The need for a simple and general overview of the development in the state of the environment has led to work on environmental indicators in several countries and international organizations. Except for the basic common requirement of providing an overview, the works vary a great deal with regard to final aim, target groups, classification and, hence, choice of indicators. This paper gives an overview of the work carried out in the Central Bureau of Statistics of Norway within this field, with emphasis on the basic principles behind the choice of indicators. A hierarchical system of indicator sets is proposed, and examples of indicators are presented. Also, a brief overview of work carried out elsewhere is included. 相似文献