我国环境领域技术处于怎样的水平

针对我国环境科技发展现状与重大需求,结合理论梳理,构建了技术评价理论解释模型。在此基础上,采取专家调查方式,重点与美国、日本、德国等主要发达国家进行对比,对环境领域9个子领域技术发展趋势、技术水平和发展阶段进行了评价。结果表明,我国环境领域与国际先进水平的差距正在逐渐缩小,虽有部分技术领先,但大部分还处于跟踪前沿状态,而且原创性技术较少、产业化程度较低,环境科技支撑国家生态文明建设和持续和谐发展任重而道远。     

基于数据包络(DEA)分析的京津冀地区环境绩效评估研究

提高资源环境绩效是区域生态环境治理的核心与关键。在构建环境绩效评估指标体系的基础上,运用数据包络分析模型（DEA）测度并分析2005-2015年京津冀地区静态环境绩效水平。利用Malmquist指数动态分析法将环境绩效分解为技术效率变化指数和技术进步指数,并探讨分解指标对环境绩效的相对贡献。结果显示：京津冀地区环境治理投入与产出水平均呈现逐年上升趋势;北京和天津的总体环境绩效水平要远高于河北,2005-2011年京津冀地区的环境绩效水平排序为北京、天津、河北,2012-2015年京津冀地区的环境绩效水平排序为天津、北京、河北（2013年除外）。河北省环境绩效水平较低的主要制约因素是技术进步缓慢与全要素生产率偏低。Malmquist指数呈现出一定的波性,这主要是由技术变化指标波动所致。最后,就如何提升京津冀地区环境绩效水平,提出相关对策建议。     

废旧家电逆向物流发展与策略研究

作为世界上家电生产消费大国,目前我国家电已经进入了报废高峰期。为了构建环境友好型社会和发展循环经济,废旧家电逆向物流已越来越引起社会的重视。文章先是对逆向物流相关概念作了简要论述,通过对比国内外废旧家电逆向物流的发展现状,提出了我国废旧家电逆向物流未来发展方向与建议。     

代际公共品供给视角下的环境规制研究

从代际维度看,环境规制的成本主要发生在当代,其影响却超出了一代以上人的范围,因此,环境规制不仅是一种一般性公共品的供给,也是一种代际公共品的供给。由于环境规制的成本与收益在代际间的不对称,通常具有正的代际外部性,因而在现实中往往出现供给不足的趋势。     

浅议跨国经营中的责任会计

无论是从理论,还是从现实的角度出发,我们都应该在跨国经营模式中考虑责任会计问题。基于责任会计在跨国经营模式中面临的两个基本问题,对责任中心、责任报告、内部转让价、预算管理等几个方面的研究发现,在跨国经营的背景下,责任会计呈现出许多新的特点——有别于教科书的相关内容或者我国企业的现存经验。为此,应该由一定的组织来制订责任会计准则,倡导“实验研究”作为“案例研究”的补充。     

Selling to the urban Chinese in East Asia: Do CSR and value orientation matter?

Most multinationals have a presence in the East Asian region and target the urban Chinese population. In an effort to win over the loyalty of consumers, Corporate Social Responsibility (CSR) has been used increasingly as a marketing strategy. This paper explores how personal values influence the attitude and behavior towards CSR among Chinese consumers. By collecting data from three major East Asian cities — Hong Kong, Shanghai and Singapore, and employing factor, cluster, conjoint and correspondence analyses, the authors demonstrate that Confucian value orientation can be a powerful antecedent of CSR support.     

ANALYSING THE STRUCTURE OF THE ECONOMY USING PHYSICAL INPUT–OUTPUT TABLES

Analyses using physical input–output tables (PIOTs) are key to understanding the physical metabolism of economies, since they relate production to the generation of emissions and use of resources. Two methods have been developed to calculate the primary resources and emissions associated with a given final demand. However, one of these alters the PIOT, revealing different technical coefficients and Leontief inverse matrices. Which method should be used for structural analysis? In this paper, I compare both methods, explain the structural differences between them and illustrate the latter through a backward linkage analysis. I find that only one method is suited to the analysis of the physical structure of the economy, since it comprehends both the production of goods and associated emissions. The method is identified as a new model capable of tracing by-products as final outputs. Finally, I generalise both methods to analyse PIOTs including several emission types.     

绿色信贷与社会责任——基于商业银行层面的分析

节能减排是关系经济社会可持续发展的全局性问题.遵循经济发展规律,注重规模与效率的关系,大力推动绿色金融,提高"绿色信贷"的市场份额,成为今后金融业发展的方向.文章从分析实施绿色信贷履行社会责任对商业银行经营的影响入手,指出绿色信贷的战略地位、实施现状及存在问题,借鉴国外成功经验,强调商业银行要承担社会责任,采取切实有效措施推动绿色信贷全面展开.     

Agricultural pesticides and land use intensification in high,middle and low income countries

We study levels and trends in agricultural pesticide use for a large cross-section of countries using FAO data for the period 1990–2009. Our analysis shows that a 1% increase in crop output per hectare is associated with a 1.8% increase in pesticide use per hectare but that the growth in intensity of pesticide use levels off as countries reach a higher level of economic development. However, very few high income countries have managed to significantly reduce the level of intensity of their pesticide use, because decreases in insecticide use at higher income levels are largely offset by increases in herbicide and fungicide use. The results also show very rapid growth in the intensity of pesticide use for several middle income countries such as Brazil, Mexico, Uruguay, Cameroon, Malaysia and Thailand. Complementing our analysis with data from the Rotterdam Convention on Prior Informed Consent (PIC), we show that hazardous pesticides covered in the PIC procedure are more weakly regulated in lower than in higher income countries. We discuss the policy challenges facing developing countries with a rapid growth in pesticide use and recommend a four-pronged strategy, including an environmental tax on pesticides with revenues allocated to long-term investments in awareness building, the development of integrated crop management methods and the setting of food safety standards. The interactions between these measures should help contribute to the effectiveness of the overall strategy package.