试论森林环境资源核算

环境资源核算是当前国际社会最关注的热门课题之一,作者指出了现行国民经济核算体系的缺陷,论述了世界环境资源核算的研究现状及发展前景,重点介绍了环境资源核算研究的指导思想、环境资源核算的新概念及其分类、价值和计算方法、环境产业问题等,并对我国开展森林环境资源核算研究提出了几点建议。     

National Accounting with Natural and Other Types of Capital

We do double-entry national accounting and incorporate zero profit arbitrageconditions (Euler equations) for different types of capital, includingnatural capital. In non-balanced growth, capital gains terms for capitalgoods appear in the income side of the accounts. Depreciation terms appearon the product or expenditure side. We consider renewable natural capital aswell as non-renewable of both durable and non-durable types.     

浅议环境会计

环境会计是将生态学、经济学和会计学相结合的一个会计研究的新领域,我国在这一领域的探索刚刚起步.本文在提出环境会计概念的基础上,分析了我国在这一领域的研究现状和存在的问题,最后提出了建立我国环境会计理论体系的一些思考.     

浅谈人力资源会计

会计学正面临着一场深刻的革命——从物本主义转向人本主义的革命,由此人力资源会计便应运而生.我国建立人力资源会计是财务信息使用者的需要,是内部管理、国家宏观调控的需要.人力资源会计主要是成本会计、投资会计、权益会计的确认与计量.人力资源会计的核算与报告主要是对传统的资产负债表、利润表、现金流量表的改进.人力资源会计在我国企业管理中的应用将带来巨大的社会经济效益.     

Wealth Accounting,Exhaustible Resources and Social Welfare

The empirical literature on natural resource accounting uses methods which implicitly or explicitly entail measuring changes in total resource asset value when an exhaustible resource is depleted. In contrast, the growth theoretic literature on saving, social welfare and sustainable development is built upon a central finding, that the change in real wealth (as measured by net or ‘genuine’ saving) is proportional to the change in social welfare. We show that the change in total wealth exceeds the change in real wealth in optimal and non-optimal models of resource-extracting economies. This suggests that the change in social welfare is over-estimated when the change in total resource asset value is used as the measure of depletion. A simple empirical exercise, using World Bank data on ‘adjusted net saving’, reinforces the results from theory.     

我国环境会计实务的现状及对策研究

本文通过对我国上市公司年报的研究，总结了我国企业环境会计核算和信息披露的现状。同时，根据会计理论、会计政策、会计实务之间的关系，分析了我国目前环境会计理论研究、环境政策、社会和企业环境意识的状况，有针对性地提出了改进我国环境会计实务的对策。     

中美日环境会计信息披露差异研究

由于建立环境会计制度的时间不同、环境会计发育程度不同以及各国相关法律规定的不同，各国企业对环境会计信息的披露情况存在较大差异。笔者通过对中美日三国环境会计信息的披露形式和内容进行比较，认为应从加大宣传力度，进一步完善立法、加强执法、尽快制定环境会计准则和信息披露制度，提高企业管理者、会计人员的环保素质等方面入手。逐步完善我国的环境会计制度。     

略论新疆资源开发和生态环境保护问题

本文针对新疆自然生态系统和自然资源的特点及开发利用中存在的问题，提出了合理开发利用的途径。     

环境资源会计核算体系探讨

环境资源是一种独立参与企业生产的资源形式,在对其加深认识的同时,人们也在探索相应的会计核算体系。本文首先构建了环境资源的会计核算体系,然后提出了对应的会计要素计量方法,以期为环境资源会计具体化提供理论参考。     

对环境会计信息披露的探讨

近年来,随着全球性保护环境的热潮的掀起,人们越来越关注环境问题。在将环境会计纳入企业会计核算范围后,环境会计信息的披露开始引起人们极大的关注,但是我国当前的环境信息披露体系还不完善,存在许多的问题,无法满足企业利益相关者的信息需求。为此,针对我国企业环境会计信息披露存在的问题,提出了完善措施。     

浅议中国企业环境会计信息披露

环境信息披露是环境会计最主要和最基本的问题之一,也是会计界积极探索的一个热点问题。随着市场经济在中国的不断深入发展,中国政府对环境问题以及全民环保意识也在高度重视与加强。环境会计的信息披露有助于会计工作及环境保护在规范化、标准化、法制化的条件下运行,同时,也有助于同国际化标准接轨。     

论农业自然灾害风险的规避

农业自然灾害频繁发生影响可持续经济发展,影响国家粮食综合生产能力。为促进农村经济的可持续性发展,必须根据农业自然灾害发生的现实原因,采取适合中国国情的规避风险的有效措施。     

Natural resource accounting

There is as yet no consensus on the most appropriate way to incorporate the degradation of environmental capital into national income accounting procedure. Net product is currently derived by deducting from gross product the depreciation of man-made capital only. Deducting depreciation of natural capital in a similar manner will give a figure for true net product that provides a better indicator of that level of current income which is sustainable into the future. The user cost and net price methods of calculating the value of natural resource depreciation are analysed and assessed. On the basis of this assessment, the net price method is then used to adjust the national accounts of Zimbabwe for depletion of forests, soils and mineral resources, for the period 1980 to 1989. The results suggest that economic depreciation of natural resources represents approximately 2% of annual GDP, although this is regarded as a significant underestimate. The implications for integrating natural resource depletion into policy making, within the current national political climate, are then addressed.     

试论人力资源会计理论基础

就我国人力资源会计理论基础进行了思考,认为人力资源会计理论基础是马克思主义政治经济学及其再发展——社会主义市场经济理论、生产力经济学、组织行为学、会计学、人事管理学.     

Protect the Environment and Speed up the Sustainable Development of Chinese Agriculture

Strengthening the environmental protection, deepening rural reform, increasing agricultural input, and promoting a more stable and higher-speed growth of peasants＇ income, all of these are playing a very important role in the sustainable development of agriculture. The environment problems are not only economic problems, but also important political problems. And they constitute an urgent and arduous task that we meet, and need a long time to be conquered. Under the present new historical circumstances, we should establish a scientific development philosophy, strengthen the environment protection, and build up a harmonious society in which urban and rural areas are progressing coordinately.     

中部地区自然资源有序开发的环境约束及化解

中部地区具有明显的区位优势和综合资源优势,是我国重要的农产品基地、能源基地和重要的原材料基地。中部地区崛起战略的顺利实施须有赖于作为以人为本的社会经济可持续发展的两大基本要素之一——自然资源的有序开发。基于中部地区自然资源现状及其有序开发的环境约束,针对各类自然资源提出相应的化解策略。     

环境经济核算与科学政绩观的关系研究

本文试图通过我国与发达国家环境经济核算的比较研究，探索新的国民经济核算模式，在国民经济核算框架的基础上构造环境经济核算体系，以此作为地方政府科学政绩观的基础。地方政府的科学政绩观，即考核地方政府不是简单的看经济指标，而是建筑在环境质量改善的基础上，人们生产和生活的环境适宜度优化，包括绿色GDP的实现，为可持续发展最终目标奋斗的综合考核，这也是新形势下地方政府实践科学发展观的要求。     

Pricing and Management of Recreational Activities Which Use Natural Resources

This paper analyses the economic efficiency ofmanagement regimes for the recreational use of anatural resource. Management must determine the useand development of the natural resource. Thefirst-best policy uses price to offset theexternalities of crowding and deterioration. This iscontrasted with two second-best polices which do notuse pricing: unrestricted access and quotas. Acondition under which a relaxation of quota levelincreases efficiency is derived. Under iso-elasticfunctional forms quotas are less efficient thanunrestricted access.     

Wealth,Natural Capital,and Sustainable Development: Contrasting Examples from Botswana and Namibia

Theoretical work has demonstrated that sustainable development requires non-declining per capita wealth, where wealth is defined to include produced, natural, human and social capital. Several studies have attempted to measure total national wealth or changes in wealth, but have been seriously hampered by a lack of data, especially for natural and human capital. To address this problem, the UN and other international statistical agencies developed a standardized framework for environmental accounts, the System of integrated Environmental and Economic Accounts (SEEA). Using the newly available asset accounts for natural capital, national wealth accounts are constructed and used to assess the contrasting development paths of Botswana and Namibia. Botswana, with an explicit policy of reinvestment of resource rents, has roughly tripled per capita wealth and national income over the past two decades. Namibia, with no explicit policy to use natural capita to build wealth, has seen per capita wealth and income decline.     

Research Trends and Opportunities in Environmental and Natural Resource Economics

The research questions and topics most likely to emerge in the near term future are assessed. A common theme is that policy issues will be an important driving force, as has generally been true in the past. More specifically, future theoretical advances are expected to occur in the treatment of uncertainty, the incorporation of stock service flows into natural resource analysis, and the incorporation of institutional considerations into models of resource exploitation. Research on valuation is expected to remain vigorous, primarily in the testing of basic assumptions and reconciliation of existing inconsistencies. Opportunities in renewable resource economics center on the incorporation of richer behavioral and technological detail in the general frameworks that already exist. A better understanding of what drives technology, and how environmental agreements can be negotiated and enforced among sovereign nations, are two topics likely to shape future research on global externalities. Finally, questions related to spatial aspects of natural resource use, and matters of land use more generally, seem likely to emerge as important topics on the profession's future research agenda.