海南国际旅游岛制度自由贸易区化分析

自2009年国务院发布《关于推进海南国际旅游岛建设发展的若干意见》至今,海南在建设国际旅游岛方面又出台了不少相关政策和立法,但国际旅游岛的建设仅是海南实现大开放战略的步骤之一,距成为自由贸易区尚有一定差距。本文在现有建设国际旅游岛主要政策及立法的基础上,与自由贸易区相应制度对比,分析不足,提出了国际旅游岛制度自由贸易区化的一些建议。     

海南国际旅游岛制度自由贸易区化分析

自2009年国务院发布<关于推进海南国际旅游岛建设发展的若干意见>至今,海南在建设国际旅游岛方面又出台了不少相关政策和立法,但国际旅游岛的建设仅是海南实现大开放战略的步骤之一,距成为自由贸易区尚有一定差距.本文在现有建设国际旅游岛主要政策及立法的基础上,与自由贸易区相应制度对比,分析不足,提出了国际旅游岛制度自由贸易区化的一些建议.     

国际旅游岛视阈下海南旅游从业人员职业道德提升对策研究

旅游从业人员职业道德与海南国际旅游岛建设有着密切的关系,提升旅游从业人员职业道德水平对海南国际旅游岛建设意义重大。基于当前海南旅游从业人员职业道德存在的种种问题,应从加强教育培训、建立激励机制、完善监督体制、推进职业道德建设法制化四方面提升海南旅游从业人员的职业道德水平,为海南国际旅游岛建设提供"软件"支持。     

建立海南"国际旅游岛"的基础性要素

2009年12月31日,国务院<关于推进海南国际旅游岛发展建设的若干意见>文件正式出台.党中央国务院的坚定支持激发了海南省地方政府、社会各界乃至国际旅游界的开发热情.为此,海南省人民政府先后颁布了<海南国际旅游岛建设行动计划>、<关于加快推进国际旅游岛建设的意见>、<海南省人民政府贯彻国务院关于推进海南国际旅游岛建设发展若干意见加快发展现代服务业的实施意见>、<海南国际旅游岛规划纲要>等专门文件,对如何开发建设国际旅游岛的提出了系统化的步骤和原则要求.     

国际旅游岛视角下的海南农垦热带农业生态旅游开发研究

国际旅游岛建设是海南科学发展的战略选择。文章阐述海南国际旅游岛的理论变迁;基于海南国际旅游岛的建设背景,分析海南农垦发展热带农业生态旅游的现状;提出海南农垦热带农业生态旅游资源的开发模式。     

旅游区自然—文化二元容介态形成过程及其结果——兼论海南旅游发展的特色问题

无论是自发形成的旅游胜地还是在旅游业大发展情况下规划建设的旅游区域,都有一个或者自发、或者自觉地自然—文化二者融合的过程,其结果应该是形成一个有机结合的二元价值容介态。自然—文化的有机结合过程能够实现旅游区域价值的增值,即产生整体大于部分和的结果。海南建设国际旅游岛需要充分运用海南本土文化,实现海南本土文化与自然景观的有机结合,形成具有海南特色的旅游区域,才能真正成为"国际旅游岛";如果放弃本土文化而求"洋",企图将其建设成为"东方×××",不仅不能实现文化与自然的二元容介,而且必将导致国际旅游岛建设的失败。     

国际旅游岛建设旅游用地生态效应调控机制研究

中国经济的迅速崛起,产业结构的高端化形势,海南岛所处的改革前沿、政治战略地位和地缘优势催生了国际旅游岛国家战略,旅游业快速发展超过人们的预期。海南沿海及周边岛屿是国际旅游岛建设的核心地区,环境相对封闭,生态系统较为脆弱。不尽合理的旅游用地规划、低效的旅游地生态效应调控技术手段和缺位的生态监管机制旅游地生态系统管理政策措施,已造成海南旅游用地的环境污染和生态破坏。文章认为必须建立海南国际旅游岛旅游产业用地的生态效应评估和生态监管机制。(1)加强国际旅游岛建设生态效应的研究,预测国际旅游岛建设生态效应发展趋势。(2)设立旅游用地生态准入制度,建立旅游用地生态效应评估机制。(3)设计生态系统管理优化范式,制订旅游产业生态效应调控政策。(4)制订旅游用地生态安全评价指标体系,建立生态安全预警模型。以有效调控旅游用地生态效应,为旅游用地生态监管、旅游产业结构调整奠定科学基础与决策依据,改善海南省生态环境质量,提高生态安全等级,提升海南国际旅游岛建设综合效益。     

海南省与东盟多边贸易促进研究

海南省与东盟多边贸易首先要抓住中国—东盟自由贸易区和海南国际旅游岛建设上升为国家战略启动后的各项优惠政策和机遇。中国—东盟自由贸易区的建成和海南国际旅游岛国家战略的确立,是海南历史上千载难逢的机遇。自贸区和国际旅游岛建设为海南扩充了一块大市场,政府和企业应及时根据市场规模的变化,制定出新的市场开发战略和策略,以抓住自贸区和国际旅游岛带来的新商机。海南一定要把握好与自由贸易区和国际旅游岛建设有关的投资和贸易的政策,抓住机遇,实干、巧干,真正把海南建设成中国—东盟自由贸易区的前沿基地,实现海南可持续发展、科学发展、和谐发展和跨越式发展。     

海南旅游资源二元价值容介态分析

二元价值容介态理论为分析多种价值组合物(服务)的价值提供了一个十分恰切的思路.旅游资源作为一种自然资源价值与人文资源价值的组合体,其价值用其各自的简单相加来衡量显然是不正确的,其价值大小不仅取决于各种资源本身的价值大小,还取决于各种资源价值的组合状态.海南在建设国际旅游岛的过程中,应该充分将各种资源有机结合起来,即将具有海南特色的自然风光与具有海南特色的人文资源实现高度的二元容介,以提高海南旅游资源价值,增强海南旅游的吸引力,实现建设国际旅游岛的目标,促进海南健康、持续、稳定地发展.     

海南产业结构选择与演变——基于广义虚拟经济思路的研究

海南建设国际旅游岛并上升为国家战略使海南产业结构的选择有了一个明确的方向.按照建设国际旅游岛这一战略,海南应该在一定程度上突破配第-克拉克定理,以旅游业等服务产业的发展来推进海南的经济发展和现代化,建立以旅游业为主导的现代化服务产业体系.通过国际旅游岛的建设,海南经济将呈现体验性-虚拟性、关联性-介稳性、波动性-风险性和文化性的特点.     

Eco-labels, Trade and Protectionism

Eco-labels are suspected to serve protectionist purposes. We analyze the choice between an environmental standard and a voluntary eco-label scheme in a partial trade model with one domestic firm and one foreign firm. The environmental standard will only apply to the domestic firm, while both firms can adopt the eco-label. Pollution is production related, and domestic consumers demand products that are produced in an “environmentally friendly” way. Our results show that it may be optimal for the domestic government to introduce an eco-label and get both firms to adopt the label, instead of setting an environmental standard. However, to what extent this policy serves protectionist purposes is ambiguous. In particular, if the willingness to pay for green products is sufficient to cover the pollution abatement costs of the foreign firm, foreign firm profit will increase while domestic firm profit will decrease compared to the outcome with a domestic environmental standard. On the other hand, if the willingness to pay for green products is insufficient, the foreign firm would be better off with a domestic environmental standard.     

Consumer confusion over the profusion of eco-labels: Lessons from a double differentiation model

How are eco-label strategies affected by consumer confusion arising from the profusion of eco-labels? This article provides a theoretical insight into this issue using a double differentiation framework. We assume that consumers perceive a label as a sign of quality compared to an unlabeled product, but that they cannot fully assess the environmental quality associated with each label and only see each label as a particular variety of a similar product. We analyze the pricing strategies of three firms, each one providing one product: a labeled product, with high or medium environmental quality, according to the eco-label, or an unlabeled product. We infer lessons for eco-labeling policies, according to the identity of the certifying organization: the regulator, an NGO or the firms. We show that the firm supplying the eco-labeled product with a high environmental quality is weakened by consumer confusion while the firm selling the unlabeled product suffers from strict labeling standards, to the benefit of the firm providing the labeled product with a lower environmental quality, which gains a competitive advantage. Most labeling policies consist of harmonizing labeling criteria, but only certification by a third party, the regulator or a NGO, guarantees the high environmental quality of labeled products, whereas certification by firms leads to a uniform undemanding standard. However, when both labels are provided by two different certifiers, including a firm, harmonization of environmental standards does not occur and the NGO's or regulator's eco-labeling standard will be much more stringent than the firm's one, preventing NGO's or public eco-labeling policy to significantly enhance quality of the environment and welfare.     

Analysis of the development of eco-labelling and energy labelling in the European union

In November 1993, the first European Union eco-labelled product went on sale in the UK The development ofthe eco-label has been much delayed by a variety affactors. Some of these reflect the normal difficulties in developing a new regulatoly mechankm, but others point to a lack of strategies as to the purpose and operation of the eco-label. Other consumer labelling measures are also being introduced, notably the energy star labels. Little thought appears to have been given to the effectiveness of labelling or to how thg integrate into environmental policy and policy-making structures. Eco-labels are voluntary with some important products (notab& cars) omitted, while eco-labels are being developed for products with little by way of environmental impacts (such as cat letter). The energy star has perhaps the clearest rationale, to identify selectiveb energv-saving technologies. Energy labelling is compulsoly for all products (although cars are again excluded). It is argued that, on its own, labelling is a weak fown of regulation. To be effective, Product labelling needs to be intepated with other environmental policy instruments, and to be part of a coherent policymaking structure.     

Competing eco-labels and product market competition

I examine the impact of competition between eco-labeling programs in a market where eco-labels that communicate information about product's environmental quality (a credence attribute) are also strategic variables for competing firms. Specifically, I consider a dynamic setting where an industry-sponsored eco-labeling program and a program sponsored by environmental NGOs compete strategically in setting the labeling standards, before price-setting firms make strategic choices of which eco-label (if any) to adopt; adopting firms not presently meeting the labeling standards undertake costly quality improvement to comply with them. I find that the competition between eco-labeling programs may lead to the same high environmental benefit as when there exists only the NGO program. I also find that the competition may yield higher social welfare.     

Eco-Labeling and Market Equilibria with Noisy Certification Tests

An intriguing alternative to traditional methods for regulating externalities is the provision of information about firms’ environmental attributes. An increasingly important example of this approach is “eco-labeling,” where a third party certifies firms’ products. Such schemes are currently used in a variety of countries. This paper investigates the equilibria that may occur with eco-labeling, and the attendant welfare effects. I model certification as a noisy test, subject to both type I and type II errors, but where green firms more likely to pass than brown firms. While it commonly leads to an increase in the fraction of green units in the market, the introduction of an eco-label can either increase or decrease welfare.     

Eco-labeling in commercial office markets: Do LEED and Energy Star offices obtain multiple premiums?

This paper investigates the effect of eco-labeling on rental rates, sale prices and occupancy rates. The consensus emerging from previous studies appears to be that investors in and occupiers of eco-labeled buildings obtain a bundle of benefits related to lower operating costs, reputation benefits and productivity higher. In this study, a hedonic model is used to test whether the presence of an eco-label has a significantly positive effect on rental rates, sale prices and occupancy rates of commercial office buildings in the US. The results suggest that office buildings with Energy Star or LEED eco-labels obtain rental premia of approximately 3-5%. Dual certification produces an additive effect with rental premia estimated at 9%. Respective sale price premia for Energy Star and LEED labeled office buildings are 18% and 25%. The sale price premium for dual certification is estimated at 28-29%. An occupancy premium could not be confirmed for LEED labeled office buildings and only a small positive occupancy premium was found for Energy Star.     

基于环境因素的企业业绩评价研究

环境问题是当今社会的重点课题,而将环境因素纳入企业业绩评价系统中,更是解决目前国有资产流失和企业会计评价系统信息失真问题的重要手段。本文从环境会计的角度出发,探讨和研究企业业绩评价,以促使利益关系人不仅关注企业财务业绩,同时也重视环境业绩。     

资源-环境双重约束下我国环境政策工具的选择

根据国际环境政策实施的经验教训以及环境政策制定的取向,提出我国环境政策的建立应该综合应用战略环境影响评价（SEA）、环境影响评价（EIA）、生态补偿（PES）、协议保护机制（CCM）和企业社会责任（CSR）等政策工具,并把这些政策工具传递到国家政策与制度层面以及区域协议上,推动跨国企业与金融信贷履行环境责任与义务。促进项目建设中对环境保护的规划,加强生态系统的恢复与重建,保护和更新资源,建立以政策工具包为基础的综合环境管理体系。同时,推动产业结构调整与升级,加快我国生态环境保护政策的优化与创新。     

企业会计电算化系统内部控制的再认识

会计信息系统在不同运行环境下,由于会计业务执行主体的演变,使得内部控制的特点发生了变化。会计电算化系统的内部控制的重点实质上是对人、计算机软件以及系统运行环境的控制。     

信用环境的影响因素分析

市场经济是信用经济.目前,我国经济活动中的信用状况非常严峻,构建社会信用体系、完善信用环境迫在眉睫.优化信用环境的前提是明确影响信用环境的因素,本文试图界定信用环境,再进一步做经济学的因素分析,最终得出经济、政府行为、制度、文化四大因素影响信用环境的结论.