社会环境会计构建的经济学分析

西方学者将环境会计与社会会计结合构建了社会环境会计,这是因为人类社会的发展归根结底是人类与其所处社会环境与自然环境对立统一、协调共进的动态过程,我国对这方面的研究显得明显不足。本文就构建我国社会环境会计的必要性和可行性进行经济学分析,以推动我国环境会计理论研究与实践的发展。     

住宅区噪声环境污染及其控制措施

文章结合南宁市的实际情况对住宅小区噪声的现状、特征和危害等进行分析,针对住宅小区噪声的特点提出加强住宅小区噪声管理的对策。     

浅析环境噪声对城市人群的影响

城市是人们为了获得更美好的生活而聚集的地方,随着我国经济的高速增长,城市化进程得到了快速发展,近年来,我国随着老城区的改造,新城区的建设及农村城镇化建设步伐的加快,城市居住区面积及居民数量的不断增大,居住区噪声污染问题也日益严重,城市环境噪声对居住区居民的干扰和危害日益严重,不但干扰居民正常的工作、学习和睡眠质量,而且还对人在生理和心理上产生不可忽视的影响,甚至会危害到人的身体健康,从而引发各种疾病。     

基于数据包络分析的经营性城镇市政设施投资项目经济效益后评价方法研究与案例分析

依次介绍了:研究对象——经营性城镇市政设施投资项目,研究方法——数据包络分析C2R模型;并打破传统,结合数据包络分析展开了经济效益后评价新方法的探讨,最后给出了实例分析。     

某机场飞机噪声环境影响现状评价

本文确定了飞机噪声环境影响现状评价的程序及方法，对某机场进行了飞机噪声环境影响现状评价，提出了防治飞机噪声污染的措施和建议，对今后开展飞机噪声环境影响现状评价具有一定借鉴意义。     

机场项目竣工环境保护验收飞机噪声监测的组织实施

本文结合某机场项目竣工环境保护验收监测,重点探讨如何组织实施机场周围飞机噪声的现场监测。     

江苏风力发电项目竣工环境保护验收噪声监测之我见

本文针对目前江苏风力发电项目竣工环境保护验收工作中对项目噪声达标排放的考核要求,提出噪声监测实施方案。     

环境会计在能源类企业中的应用分析

企业是国家经济发展的主要推动力量,但是也是造成环境污染的恶首罪魁,尤其是能源类企业,更是环境的高伤害企业,对于环境保护负有不可推卸的重大责任。在能源类企业中推行环境会计实施具有划时代的意义,将其环境成本纳入企业会计核算体系之中,对环境成本进行科学合理的确认和计量,管理和控制企业的环境资源,是能源类企业走可持续发展的必由之路。     

对环境会计模式及会计处理方法的探讨

随着环境问题的日益突出,企业发生的环境事项也越来越多,然而传统的企业会计对这些环境事项并没有明确的核算规定,因此在制度层面上规范企业环保业务的核算,即构建企业环境会计制度,是将环保业务核算融入企业会计制度的产物。目前,我国对企业环境会计制度的研究尚处于起步阶段,还未形成一套公认的、可以在实务中运用的环境会计制度。本文论述了构建我国会计体系的必要性,并提出建立符合中国国情的环境会计制度的对策建议。     

浅议环境会计与传统会计的关系

本文主要从账务处理程序、工作依据等四个方面阐述了环境会计与传统会计的联系,以及从核算的基本前提条件、核算的原则、研究的对象等四个方面重点阐述了传统会计与环境会计的区别,从而进一步厘清传统会计与环境会计的关系。     

铁岭市老城区环境噪声适用区域应重新划分的研究

铁岭市老城区用地规划已发生很大变化,现行的《铁岭市城区环境噪声适用区域划分方案》已不适用,按照《城市区域环境噪声适用区划分技术规范》重新划分铁岭市老城区环境噪声适用区域,对比现行的《铁岭市城区环境噪声适用区域划分方案》,分析重新划分的必要性。     

中型铣刨机噪声现状及噪声源识别

工程机械操作舒适性日渐成为评价一个产品好坏的重要指标,而噪声指标又是舒适性指标的重要组成部分。本文通过对某中型铣刨机进行噪声试验,研究了铣刨机的噪声源分布、频谱特性及噪声传递路径。试验结果表明:操作者位置上的噪声主要是由散热风扇和发动机排气噪声贡献,其能量主要集中在中心频率630Hz以下的中低频,且主要是从地板下方散热出风口传递过来。     

Selecting Sites for New Facilities Using Data Envelopment Analysis

This paper develops a mathematical programming model for obtaining a best set of sites for planned facilities. The model is concerned with those situations where resource constraints are present. The specific setting for the paper involves the selection of sites for a set of retail outlets, wherein the ratio of aggregate outputs to inputs for the selected set is maximal among all possible sets that could be chosen. At the same time, the model guarantees that the only sets of stores allowable are those for which the available resources are used to the maximum extent possible.     

A Simulation Study of Joint Uses of Data Envelopment Analysis and Statistical Regressions for Production Function Estimation and Efficiency Evaluation

A previous paper by Arnold, Bardhan, Cooper and Kumbhakar (1996) introduced a very simple method to estimate a production frontier by proceeding in two stages as follows: Data Envelopment Analysis (DEA) is used in the first stage to identify efficient and inefficient decision-making units (DMUs). In the second stage the thus identified DMUs are incorporated as dummy variables in OLS (ordinary least squares) regressions. This gave very satisfactory results for both the efficient and inefficient DMUs. Here a simulation study provides additional evidence. Using this same two-stage approach with Cobb-Douglas and CES (constant elasticity-of-substitution) production functions, the estimated values for the coefficients associated with efficient DMUs are found to be not significantly different from the true parameter values for the (known) production functions whereas the parameter estimates for the inefficient DMUs are significantly different. A separate section of the present paper is devoted to explanations of these results. Other sections describe methods for estimating input-specific inefficiencies from the first stage use of DEA in the two-stage approaches. A concluding section provides further directions for research and use.     

Inclusion of Environmental Goods in National Income Accounting

National income statistics take into account the values of market goods and completely ignore the environmental goods. The purpose of this paper is to suggest the integration of environmental goods into the framework of Leontiefs input–output analysis. It is suggested that environmental goods, such as clean air, fresh water, quiet, etc., be treated as sectors in the same way as market goods sectors. The final deliveries of the sectors may be positive, zero or negative, depending on the scarcity of the environ mental goods and political decisions. The paper gives a numerical illustration of how the environmental goods can be valued from an input–output analysis. It is recommended that a system should be devised to adjust the national income estimators of individual countries for the changes in the environmental goods caused by the economic activities of these countries.     

Data Envelopment Analysis with Reverse Inputs and Outputs

Data envelopment analysis (DEA) assumes that inputs and outputs are measured on scales in which larger numerical values correspond to greater consumption of inputs and greater production of outputs. We present a class of DEA problems in which one or more of the inputs or outputs are naturally measured on scales in which higher numerical values represent lower input consumption or lower output production. We refer to such quantities as reverse inputs and reverse outputs. We propose to incorporate reverse inputs and outputs into a DEA model by returning to the basic principles that lead to the DEA model formulation. We compare our method to reverse scoring, the most commonly used approach, and demonstrate the relative advantages of our proposed technique. We use this concept to analyze all 30 Major League Baseball (MLB) organizations during the 1999 regular season to determine their on-field and front office relative efficiencies. Our on-field DEA model employs one output and two symmetrically defined inputs, one to measure offense and one to measure defense. The defensive measure is such that larger values correspond to worse defensive performance, rather than better, and hence is a reverse input. The front office model uses one input. Its outputs, one of which is a reverse output, are the inputs to the on-field model. We discuss the organizational implications of our results.     

环境会计信息供求双方的博弈分析

在构建我国环境会计信息披露体系的过程中,我们通常以国家宏观利益为研究导向,忽视信息供求双方的微观利益及其内部效用;以外在制约为主要手段,缺乏内在激励。我国环境信息披露目标难以达成的症结之一在于信息供求双方的内部效用无法满足而造成的披露动力不足。文章以信息供求双方内部效用为逻辑起点进行博弈分析,提出从短期和长期两方面激励企业环境披露信息的建议。     

北京发展节能环保汽车的节能减排效果分析

发展节能环保汽车和低碳汽车是北京降低机动车能源消耗和尾气排放的重要技术经济措施。北京新增私家车中如果70%为节能汽车,全年可节油4.64至4.89万吨。如果按照欧Ⅴ排放标准修订环境标志汽车污染物排放限值标准,可使环境标志汽车NOX排放量较目前水平降低25%。低碳汽车应具有更先进的节能和环保特性。政府可通过财政补贴和税收优惠手段促进消费者优先购买使用节能环保汽车和低碳汽车。     

环境成本核算与应用问题研究

环境成本在会计核算方面主要涉及环境成本的确认依据和确认原则，以及环境成本的分配问题。环境成本可在费用效果分析、环境治理和资源综合利用以及构建企业战略开发和产品绿色流程等方面得到应用。我国企业在环境成本核算上尚缺乏规范，应用方面也存在局限，需要建立相关的会计规范，转变观念，构建环境成本控制系统和责任中心。     

日本上市公司的环境会计实践及启示

日本环境会计的开展分别由环境省和经济产业省实施。环境省于于2000年发布了《环境会计指南》,并分别于2002年、2005年进行了修订。经济产业省的项目主要关注环境会计的内部管理功能,于2002年发布了《环境管理会计工作手册》。本文从日本上市公司的环境会计实践角度,对日本环境会计应用情况进行分析、评价,并探讨其对我国环境会计研究及实践的启示。