Environment investment： transition from end-investment to multi-investment

Environmental investment must change its direction from end-investment to multi-investment, such as ecological construction, recycling economy and environmental protection. Only it can meet the needs of breaking the bottleneck of resources and environment for Chinese sustainable development. And the transition can hero us realize low-ost and highspeedy increasing of economy, as well as the construction of ecological health, beautiful environment economic development and harmonious new society. Material recycling in ecosystem can run well by self-organization and self-regulation by nature with low-cost and even non-cost. So, the environmental investment in ecological construction should be the profits maximum investment. But it needs country＇s support in financial policy on ecological or environmental compensation. Recycling economy is a brand-new pattern of economic growth, which formed gradually in the course of mankind exploring and practicing sustainable development. Fountainhead prevention, reducing and whole processing control are its significant characteristics, which are digerent from any former economic and environmental protection system. Investing in technology development and relevant industry of recycling economy should be the other major field of environment investment in China in the future.     

Optimizing forestry industrial structure based on the framework of rationalization, advancement and ecologicalization

Under the target of the sustainable development,optimization of forestry industrial structure contains rationalization and advancement of forestry industrial structure in the traditional sense,as well as ecologicalization of forestry industrial structure.The connotation of optimization of forestry industrial structure is analyzed at first,and then the paper chooses the typical evaluation indexes from the three sides of rationalization,advancement and ecologicalization to evaluate the current situation of the regional forestry industrial structure.With the aid of the theory of fuzzy mathematics and information entropy,the paper establishes a fuzzy evaluation model which is based on information entropy for optimization of forestry industrial structure,and the evaluation model is applied in the study for the current situation of forestry industrial structure from 2000 to 2006 in Hubei province.The results show that the grade of forestry industrial structure is bad basically during the research,of which the overall level of forestry industrial structure of Hubei province is poor,the degree of utilizing forest resource is lower,and ecological environment in the forest region has been damaged to some extent.On this basis,the author presents the countermeasure to promote the optimization of forestry industrial structure.     

Study on the Accounting Model of Ecological Environment

This paper explains environmental problems from the point of ecunomy. Referring to the “System of Integrated Environmental and Economicat Accounting”（SEEA） promulgated by United Nations in 1993. the authors have setup a model of environmental and economic accounting after the discussion and modification of the concepts of prodoction, assets, and environmental costs. Taking ecological environment of Chongqing as an example, the envirunmental and economic analyses is done. The nesults of the model reflect .sustainabitity of ecologieal environment and environmental costs directly or indirectly in macro-economy.     

On Efficiency of the Compulsive Institution in the Environment Governance

Limited by the condition of information, technology and natural elements, the compulsive institutions in the environment governance can not form a “hard constraint” to the individuals. Because of the individual‘s speculative behaviors, the government‘s deviation from its environmental governance, and the non-cooperative game between individuals and the legal organization, the implementation of the compulsive institutions is not as good as being expected. Through analyzing the mechanism of the compulsive institutions, this paper puts forward some suggestions to enhance the efficiency of such institutions‘ implementation.     

Idea and goals of environmental protection and ecological construction in the 11^th five-year plan period

In this paper, the executive of the 10th Five- Year Plan in the field of environmental protection and ecological constrution is reviewed, and the charactristics of economic growth and its environmental impact on the 11^th Five-Year Plan is forecasted and analyzed. A principal idea of eavironmental protection and ecological construction is put forward for the 11^th Five-Year Plan pertod： strensgthen the point treatment in key areas and set the main targets based on the idea. The relating countermeasures in national level are proposed as follows： set up appropriate ideas for official achievements by launching resources and environmental cost acconting; adjust the industrial struacture actively by industrial policies and strenuous work; develop circular economy, change the mode of environmental protecgon from end treatment to headstream and proeess control： strengthen the market mechanism in the process of pollution treatment, set up the system of ＂who treats who benefits＂ ; perfect interrelated laws and standards, strengthen the ability of environmental munagement; lay extra emphasis on two key targets： water pollution tretment in key river basins and management of the reserves; and combine the ecological consnuction and poverty alleviation in higher level.     

A study of environmental impact on manufacturing products trade in Shandong,China

Based on the situation that the trade of manufactured goods takes the main position in Shandong Province,this paper identifies Shandong industrial pollutant discharge by three indices,which are industrial effluent discharge,industrial SO2 emission,and solid waste disposal.Furthermore,it conducts an empirical analysis of the trade terms of pollution content transfer on nine identified industrial sectors.The conclusion is that the increase in industrial effluent discharge,industrial SO2 emission,and solid waste disposal has paralleled the growth of the GDP in Shandong.The rapid economic growth brings obvious negative impact on the environment.Compared with that in 1998,the increase in the pollution content of exports in 2007 indicated that more environmental costs were generated with the economic development in Shandong.There is a need for optimization of foreign trade structure in Shandong,especially the need for increasing import of the pollution intensive products and decreasing the export of the pollution intensive products.The research on the relationship between manufactured goods trade and the environmental impact will make a contribution to the adjustment of foreign trade and environmental policies.     

Study on Effective Measures of Environmental Protection for Sustainable Development of Tourism Industry in the World Natural Heritage Wulingyuan

In the course of exploiting its tourist resources and developing tourism industry in the early days in Wulingyuan, the government did not pay enough attention and no forceful measures were taken to control the environment. As a result, a series of problems are produced. By analyzing the relationship between the tourism development in Wulingyuan scenic area and its environmental evolution, the paper exposes the basic reason why these environmental problems are produced, and according to the requirement of developing tourism, the paper puts forward some effective measures to reasonably control the distribution of the tourists flow and to protect tourist resources as well as the environment, so as to achieve the sustainable development of the area.     

Eco-transformation of steel industry in China: from the perspective of industrial ecology and circular economy

Recently the behavior of human has resulted in the deterioration of global ecological environment, and global warming and environmental pollution have caused the occurrence of extreme events frequently If we repeat the reckless environmental overkill, civilization will enter a victous circle of decline and lose even the strength and vitality to live in harmony with the environment. At Present, China is in a speciat period of rapid economic develop- ment. Some enterprises focus on short-term profits and don＇t formulate long-term strategies. For example, with the rapid expansion of the steel industry, some serious problems have emerged. Based on principles of industrial ecology and the concept of circular economy, to develop a new development model, taking a new road to industrialization is very necessary. Re-examining the current steel enterprises, this＇ paper proposes the new methods of the integration of material, energy integration, water system integration and sharing of information and facilities. Through ecologi- calization of technology, system, and industrial structure and product structure adjustment, the eco-transformation of the modern steel industry will be gradually achieved in China     

企业好行为与环境绩效关系的实证研究

Is the adoption of best practice in business associated with improved environmental performance？ And what methods can he used to assess and compare the environmental practices and performance of different companies？ In this paper, through case anatysis, the business environmental practices and performance of five companies in the manufacturing sector were examined and scored. Assessing these companies practices and performance according to “The best practice model” designed by Australian Manufacturing Council （AMC. 1994）. The finding shows that there is strong correlation between environmental practices and performance of companies （r=0.85, p〈0.05）, and indicates that corporate paying attention to environmental issue will improve its all performances in business.     

Discussion on the business performance of life insurance industries in Taiwan and Mainland China Application of Metafrontier model

When using the Data Development Analysis method for analyzing the efficiency of different firms, it is common to put all similar DMU together for measurement in order to figure out the efficiency values of various DMU. However, such an analysis may easily neglect the source property of an individual DMU, meaning that the differences among various DMUs derive from different environmental backgrounds, e.g. environment variables such as economic civilization, laws and regulations, and political backgrounds. Applying the Metafrontier model can overcome the barriers resulting from the environment variables, and it can analyze and measure the differences among various DMUs which have different source properties. It can also be used for measuring the difference between each group of DMU and all DMUs. Therefore, this study adopts the DEA method, assuming variable returns to scale to evaluate and comparatively analyze the business performance of life insurance industries in Taiwan and Mainland China based on ＂BBC input orientation＂. When evaluating the business performance, the operating management echelon is affected by uncontrollable external environment variables. Thus, this study applies the Four-Stage Data Envelopment Analysis to discuss the impact of environment variables on business performance and re-measures the business efficiency of life insurance industries in Taiwan and Mainland China after adjusting the input variables. The demonstration period adopted by this study is from 2003 to 2005, and the research subject comprises 43 companies in Taiwan and Mainland China, among which, there are 19 companies in Taiwan and 24 companies in Mainland China, and there are 129 sets of sample data. It is assumed that the discount rate is ？ （）, is set as 3% in this paper）, and figured out the change of each life insurance company in technical efficiency in the inter-period accumulative years from 2003 to 2005.     

Evaluation and countermeasures for coordinated development in the active export-oriented region： a case study on Zhejiang, China

Taking a typical active export-oriented region Zhejiang as an example, this paper tries to evaluate its Coordinated Development Degree （CDD） form 1997, focusing on the characteristics of its export-oriented econom〉 and regional environment. The results show that Zhejiang ＇s CDD has kept increasing steadily after its slight drop in 1998. Finally, four measurements are proposed to promote sustainable development, including increasing and equalizing region＇s environmental investment, changing pollution-intensive export structure to avoid restricting the whole industrial structure, restricting simple spatial translocation of high-material consumption, high-energy consumption and high-pollution industries, etc.     

Intelligent tools and techniques for modern management

In order to make decisions all companies need information. As a rule, all the informatics systems of a company contain a multitude of data and turn these data into information that has to be analyzed in order to make decisions. It is a slow process. The solution of this drawback is given by Business Intelligence （BI） applications that can help companies increase income or diminish costs by offering the executive management appropriate information on the basis of which quick and efficient decisions can be taken.
The main purpose of the paper is to prove the necessity that BI tools should be used by the modem manager. Managers are aware of that by putting into practice the BI solutions, opportunities of getting control over the business process and methods are improved and better, timely analysis functions of the performance parameters can be obtained.     

A ＂Paradox＂ in China＇s Environmental Management： An Argument From a Comparative Study on Waste Recycling Policies Between China and Japan

China appears to have a ＂paradox＂ in its environmental management policies. For example, China＇s recycling policies appear paradoxical. With its rapidly expanding economy, China is now the world＇s largest emitter of urban waste. Under such a situation, China is aiming to build up a recycling economy by enacting a number of related laws. Despite the development of waste recycling regulations, however, the load on the environment by continuously increasing waste has not reduced in China so far. What explains this seemingly paradoxical situation of waste recycling in China？ It has been pointed out in the previous study on China＇s climate change policies that environment protection falls under the rubric of sustainable development in China. The question here is whether the same story can be applied to areas other than climate change in China＇s environmental management. This paper examines it in the area of its waste recycling policy. This paper conducts an evaluation of waste recycling regulations in China by comparing it with the experience of Japan, China＇s next-door advanced country. It concludes that the waste recycling regulations in China do not primarily aim at reducing the environmental load by reducing the amount of waste but rather for the main purpose of recycling and reusing resources effectively for the sake of economic development.     

Legal regulation of enterprises＇ environmental impact：a survey

The enterprise coordinates social resources, which changes the dialogue between human and the environment into that between enterprise and environment. The profit-making character of enterprise leads to the abandonment of environmental ethics. Enterprise, which has the capability to solve environmental problems, however, lacks the motive to do it. It has controlling power over society and should assume the responsibility of environmental protection. For its lack of environmental conscience, the external institutional arrangements should be made for enterprise. The strategy for environmental cost should be designed in connection with the interest orientation of enterprise. And various legal measures in constitutional law, social law, civil law, administrative law and criminal lave should be utilized to regulate enterprise＇s behaviors regarding environmental protection.     

An analysis of ＂eco-centric management＂ in China and methods to improve it

The essay focuses on the question ＂what does the evideace on environmental regulation and its implementation tell us about the extent of eco-centric management in China and how to improve it＂. The first part will introduce ecocentrism, eco.centric management, and one major way to achieve eco-centric management in reality. Second. the environmental regulations of United Nation （UN） and China will be analyzed and compared to find out whether they are eco-centric. Moreover, the implementation of environmental regulation in China will be analyzed because regulatitm cannnt exist without proper implementation. Three suggestions were given to improve eco-centric management in China： natural science research and public administration, environmental education, international cooperation.     

Research on Chinese Industrial Cluster Patterns ——Take Haier Household Electrical Appliance as an Example

Industrial cluster is an aggregation of the related enterprises and institutions in certain field and in certain place. There are mainly three patterns for industrial clusters： market-oriented cluster, foreign fund oriented cluster and endogenous brand oriented cluster. Many economists have established their own theories about the patterns industrial cluster, but there are few dealing with one big enterprises and its cluster pattern. This paper, taking Haier household electrical appliance as an example, is trying to study one model of Chinese industrial cluster and analyze its characteristics with their effects on economy, as.well as the advantages together with the related suggestions from the authors.     

Quantitative analysis on the contribution of industrial structure change to sustainable development： a case study of Fujian Province

Development and sustainability are the core connotation of sustainable development. Sustainability of economic development and the provision capability of resources and environment are two aspects of sustainable development. The former ones are the foundation of the latter ones＇. Industrial structure has a close relationship with sustainable development. The optimization of industrial structure is the important base for the sustainable development of modern economy and also the important ways of the sustainable utilization of resources and environment; The intensive growth effect of industrial structure change has the meaning of sustainable development. This paper reviews and explains the theory on the contribution of indus＇trial structure change to sustainable development, builds the calculation model through introducing the coefficient of industrial structure change, makes an empirical study on the contribution of industrial structure change to sustainable development in Fujian, and puts forward ways and policies of optimizing industrial structure both among industries and inside the industry in the process of industrial structure change.     

How Green is China＇s Path of Catching Up？ An International Comparative Evaluation

China＇s rise as a global economic power in recent decades has been achieved with tremendous environmental costs. Has China been an abnormally heavier polluter in its development path？ How has pollution accounted for China＇s hyper economic growth？ This study answers these questions by evaluating the environmental effects of China＇s growth using a data set of 61 countries over a period of four decades. The analysis is focused on two pollutant emissions： CO2 emissions, which carry global externalities, and particulate emissions, of which the environmental cost is more domestic. A fractional polynomial （FP） regression model is estimated to project emissions levels per worker based on lagged values of per capita GDP and other variables. It reveals that China＇s CO2 emissions have been higher than the projection for most years with an average margin of over 5.3% while its particulate emissions have exceeded projection by an average margin of more than 7.5%. The excessive emissions levels of both pollutants confirm the severity of China＇s environmental challenges and indicate great potential for the economy to work for a greener growth pattern. On the other hand, contributions of emissions to multi-factor productivity （MFP） growth are estimated by FP regressions based on a human-capital augmented growth model. The results show opposing trends of CO2 and particulates in their ＂contributions＂ to GDP growth, which imply asymmetric incentives to abate the two types of pollution. These findings have important implications for China＇s environmental policy making.     

Evaluation and analysis of influencing factors on the quality of carbon disclosure:An empirical study of CDP in China

The purpose of this paper is to evaluate the quality of corporate carbon disclosure and to analyze its influencing factors. With the hand-collected carbon information from annual reports, social responsibility reports, sustainability reports and opened CDP questionnaires of the sample of 100 Chinese companies investigated by CDP from 2008-2011, the quality of carbon disclosure is defined by evaluating indicators obtained from factor analysis, and its influencing factors are studied from three aspects including company characteristics, financial features and corporate governance by means of correlation, differences comparison and regression analyses. Findings show that the quality of Chinese companies’ carbon disclosure is mainly affected by company characteristics(such as the emission characteristics of one’s industry and dual listed) and corporate governance(such as ownership concentration), but in perspective of financial features, there seems to be little relation between the disclosure quality and financing motivations. The practical implication of the paper is to help Chinese companies find out effective ways to improve carbon disclosure quality. The paper contributes to carbon disclosure literature by explaining the connotation of carbon information, providing a set of evaluation indicators of carbon disclosure and exploring the influencing factors from various perspectives.