Water accounting for the Orange River Basin: An economic perspective on managing a transboundary resource

The framework for water accounting is applied to an international river basin, the Orange River Basin, which is shared among Botswana, Namibia, Lesotho and South Africa. Each of the riparian states faces water constraints and relies increasingly on shared international water resources. The countries have adopted the principle of an economic approach to water management, once basin human needs are met, and all but Lesotho have constructed national water accounts to assist in water management. The water accounts for the Orange River Basin bring an economic perspective to water management at the regional level. The accounts include supply and use tables, which are used to compare the contribution to water supply from each riparian state to the amount used. The water accounts are then linked to economic data for each country to calculate water use and productivity by industry and country. There are considerable disparities in water productivity among the countries, which should be taken into account in future decisions about water allocation, pricing and infrastructure development.     

Water markets design and evidence from experimental economics

Market mechanisms are gaining increasing acceptance all over the world as a way of making more efficient use of scarce water resources. Designing regulatory frameworks that ensure both inter- and intra-temporal efficient allocations is a daunting task, especially if supply is stochastic and there is ample storage capacity. In addition to defining tradable rights, specific provisions must regulate the use of reservoirs. Commonly, water statutes include provisions that establish asymmetries regarding the allocation of water, and market restrictions that ban water trading across different users. In this article, we use data collected in a laboratory to test two specific market regulations included in the 1999 Water reform in Spain. First, junior right holders are not allowed to buy water from senior users. Second, the law does not explicitly define water rights over units left in reservoirs for the following season. Results suggest that trading restrictions among water right holders lead to welfare losses for senior users. It is shown that removing this restriction would increase senior right holders’ benefits, without reducing those of junior users. Results show that defining water rights over saved units across periods would increase the average stock levels of reservoirs, and reduce market price instability. The lessons learned from the Spanish experience are applicable to settings characterized by unstable natural water supply and the availability of large storage facilities.      

亚洲水安全挑战及对我国水资源管理的思考

本文聚焦亚洲和中国当前和未来面临的一些与水资源相关的重大挑战,呼吁各界提高对水资源重要性的认识,建议我国政府促进水资源一体化管理,将水资源纳入安全政策规划,鼓励加大对水资源污染治理技术的投资力度,并加强相关国际和国内合作。     

管理会计应用的瓶颈及其突破

管理会计作为信息系统,主要为企业管理服务。从20世纪80年代起,企业管理不断创新,管理会计涌现出一大批创新工具和方法,如作业成本计算法和平衡计分卡等。但是,大量的调查表明,它们在实践中的应用情况却极不理想。制约管理会计应用的主要障碍在于技术层面,而以缺乏采集基础数据和建立数据仓库的基本框架为甚。以事项会计为基础重构会计信息系统,可以解决管理会计的数据采集难题,并实现各项管理会计工具的整合,为管理会计的应用扫清技术障碍。     

Residential Water Demand in the Northwest of Spain

A panel of monthly aggregate data from the Northwest of Spain is used to estimate domestic water demand functions under linear and non-linear tariffs. Price, billing, climatic, and sociodemographic variables are used as explanatory variables. The use of intraannual data constitutes a relevant contribution in the European context. Overall marginal price elasticity estimates lie between –0.12 and –0.17. Summer-only elasticities and elasticities associated with uses beyond the effectively free allowances seem significantly higher. Climatic variables significantly affect monthly use, although probably less than in other wealthier and drier areas. Domestic water use appears to be a normal good.     

Reviews of the research on water resources management system at home and abroad

The reform of the system of water resource management abroad has started since the 50s of last century, it has left us a lot of experiences in many aspects with the innovation of system, such as the legal environment in water resources, water rights, water market theory, and the ＂participation＂ management of water resources, these experiences has been promoted in more than 40 developing countries. Based on analyzing the theory and experiences of water resources management both at home and abroad, especially the theory and experiences of agricultural water resources management, this paper puts forward the main problems waiting for further investigation in China＇s water resources management and provides some reference and inspiration for the innovation of the system of water resource management in China.     

西方水资源与水环境管理模式演进及其有效性评析

本文通过回顾西方水资源与水环境管理模式的演进历程,在联系西方水资源与水环境管理理论与实践背景的基础上,对其管理模式、管理政策与技术方法的科学性和有效性进行了评析,研究和总结了西方国家水资源管理的经验教训,并考虑到我国水资源管理现状,分析了西方水资源管理模式与方法对我国未来水资源管理的借鉴意义。     

当代成本会计理论发展的新趋势:资源消耗会计研究

21世纪初期,美国学者提出一种新的成本会计创新方法——资源消耗会计(RCA),它是由美国的作业成本法和德国的弹性边际成本法整合的产物,既反映了当今国际管理会计实务界的强烈需求,也是当代成本会计理论发展的新趋势。在资源消耗会计现有的研究成果的基础上,对相关理论研究与实务研究进行系统的总结与归纳,可以为资源消耗会计的进一步研究提供科学的依据。     

用管理会计营运现代商业银行

现代管理会计是商业银行经营之必需。现代商业银行在市场经济体制条件下,必须改变在计划经济时期形成的经营理念和管理机制以及控制手段,运用现代管理会计制度,创新企业运营模式。现代管理会计制度的特点在于,侧重于为企业内部管理服务,方式方法灵活多样,同时兼顾企业经营的全局与局部两个方面,并面向未来。这也是管理会计区别于财务会计的一个主要标志。     

对绿色会计和财务管理若干问题的探讨

经济快速发展带来了环境污染和生态失衡，为解决生态环境资源的有效配置，促进社会和经济的可持续发展，绿色会计和绿色财务管理日益受到各方重视。本文在阐述绿色会计和财务管理概念、特点的基础上，分析了它们所面临的困难与挑战，并对其发展方向和措施进行了探讨。     

我国水权制度立法现状及其对策建议

水资源是基础性的自然资源和战略性的经济资源。水权制度在实现水资源多元价值方面发挥着不可替代的作用，是解决我国水问题的关键所在。但目前我国与水权相关的理论研究与实践才刚刚起步，有关水权制度的立法更是薄弱，亟待完善。本文试图通过分析我国水权制度立法现状，并就进一步完善我国水权制度的立法提出了若干建议。     

水资源公共政策制订问题研究综述

本文对20世纪90年代以来水资源公共政策的涵义、国内外研究现状、政策评估对政策制订的意义、研究路径进行了综述并指出了现有研究成果中存在的相关问题及进一步研究的方向。     

日本对水资源的精细化管理及利用

随着经济的发展、人口的增长以及城镇化的推进和都市不断的大型化,水资源的管理面临严峻的挑战．尤其在公众环保意识和环保要求较高的情况下,工业废水的回收和处理技术、农业节水技术以及家庭节水与净水技术等要求也越来越高。未来对水资源的利用必然是一个节约、环保、安全、便捷、可循环和可持续利用的模式。通过研究日本在水资源利用、精细化管理以及水利用相关技术研发方面的做法,期望为我国节能城市等的建设提供有益参考     

会计信息共享体系构建

以信息社会相关人员对会计人员信息需求的增加为背景,从会计人员信息的取得和对会计人员信息的管理两方面论述了如何在社会上建立统一的会计人员信息管理机构,如何运用现代化技术手段为相关人员提供及时、准确的会计人员基础信息和信用信息。     

Biodiversity,natural resource accounting and ecological monitoring

The role that natural resource accounting and ecological monitoring can play in conserving biological diversity is discussed. There exists a widespread view that modifications to national income accounting procedures are crucial to the pursuit of sustainability and particularly the protection of biodiversity. However, we argue that the availability of biologically-adjusted national income figures would not, of itself, be likely to contribute significantly to the protection of biological resources. The conservation of biodiversity requires, among other things, a significantly improved understanding of the nature of environmental changes arising from imposed management regimes and the effects that these changes have on the persistence of biodiversity. On this basis, and in the context of sustainable development, we suggest that ecological monitoring should take priority over the generation of economic data.In many regions of the world sufficient ecological knowledge is available to design and implement integrated monitoring networks that can be used to track the status of many components of biodiversity and inform decisions taken over their management. We outline how this might be undertaken using a hierarchical and prioritised approach aimed, pragmatically, in the first instance at helping to preserve those ecosystems, communities and species which are perceived to be most threatened. Some emphasis is given to the Australian situation because it is the only rich megadiversity nation and it is at the forefront of the development of scientific techniques that can be used to help design soundly-based and cost-effective monitoring programs.We acknowledge the useful comments of two referees, and claim exclusive property rights in remaining errors.     

浙江省社会经济水循环及水资源管理创新研究

水资源水质型短缺是浙江省可持续发展面临的一个战略瓶颈。社会经济水循环将传统水资源问题扩展到社会经济系统中,通过社会经济水循环研究,寻找解决水资源问题的根本途径,实现水资源管理创新。文章从社会经济水循环概念出发,剖析社会经济水循环及与水资源管理关系,在此基础上提出浙江省社会经济水循环研究框架,进而解析水资源管理创新内涵,总结提出相应的管理调控手段,从而推动浙江省水资源管理研究。     

基于水资源需求侧管理的水价制度探讨

价格是调整水资源供需平衡的重要经济杠杆,是引导用户合理用水和节约用水最为重要的经济手段。面对我国水资源日益紧缺的严峻形势,本文借鉴电力部门用电管理采用的需求侧管理技术,探讨了实施水资源需求侧管理的水价制度,着重分析了高峰负荷定价、论质水价在水资源需求侧管理中的作用,同时指出建立水资源需求侧管理的水价制度应该注意的几个问题。     

水资源管理的外部性及其校正策略研究

水资源管理的外部性效应有三种校正策略：法律校正策略、市场校正策略、政府校正策略。在法律校正策略的基础上，应该将市场策略和政府策略相结合。只有将多种手段有机结合，协调互补，才能在水资源管理中发挥最大的效用，兼顾到经济目标、社会目标和生态目标。     

19世纪以来的管理会计理论

管理会计的本质是会计和管理的有机结合,它在企业管理中起着十分重要的作用。管理会计的形成和发展受社会实践及经济理论的双重影响,本文纵观19世纪以来管理理论的发展过程,从而探讨不同阶段管理会计的内容及管理会计未来的发展方向。     

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.