企业利益相关者财权配置研究

传统的“股东主权”治理关注的是股东利益保护,而公司财务治理主要关注股东和经营者的企业内部财权配置。随着利益相关者理论的发展,现代企业的利益相关者都应有平等机会,享有企业剩余索取权和剩余控制权,企业的财权配置应不仅是内部财权配置,还应扩展到包括外部利益相关者在内的外部财权配置,以及为保证利益相关者财权配置实现的相机治理机制。     

论企业社会责任与企业可持续发展

企业社会责任体现了企业的经营哲学和价值理念，是影响企业可持续发展的一个重要变量。以企业社会责任和利益相关者为切入点进行探析，结论是企业社会责任对企业可持续发展具有推动及制约效用。     

双重委托代理下的股利政策研究

我国上市公司股权相对集中或高度集中,存在大股东与经营者、中小股东与大股东之间的双重委托代理关系,大股东利用信息不对称攫取中小股东利益.本文将股利政策作为一个可观测变量引入单层、双重委托代理模型,详细分析了降低代理成本的途径.研究结论认为,在单层和双重委托代理关系下,将股利政策作为一种信息传递机制,写入激励合同,可以降低风险成本和总代理成本.     

德国高速铁路安全立法的经验及启示

德国高速铁路安全立法较早,成为保障德国高速铁路安全的重要支柱。从救援防范、安全管理分工合作、安全管理标准规范等角度出发,阐述德国高速铁路安全立法;从建立严格规范的救援和事故调查机制、加强多主体共同合作以及建立安全管理标准体系等方面,分析德国高速铁路安全立法的主要特色。在此基础上,提出德国高速铁路安全立法启示,即:构建安全救援和事故处理法律制度,构建多方合作法律制度机制及构建高速铁路安全管理标准规范制度,为我国高速铁路安全管理法治化提供经验借鉴。     

Beyond the visual dimension: Using ideal type narratives to analyse people's assessments of landscape scenarios

In this study it was investigated how local stakeholders in a Swiss mountain area assess visual and non-visual aspects of different landscape scenarios, taking into account their values and assumptions. For this analysis, a procedure was developed that involves a novel tool in landscape research, ideal type narratives. Three scenarios of agricultural and conservation policy developments were drawn up for the year 2030, and their assumed landscape consequences for the study area were visualised using computer-aided photo-editing. The scenarios were rated by stakeholders both in terms of their visual and non-visual consequences, and discussed in a group meeting. The results suggest that most stakeholders prefer a highly structured cultural landscape, similar to the landscape prevalent in the area before the onset of agricultural mechanisation. Stakeholders are, however, not willing to pay the social, economic and cultural costs that restoring such a landscape would entail; in an overall assessment they prefer a Business as Usual scenario that assumes a future life situation similar to the present one.     

多元利益视角下的城市"棕色土地"再开发管理

在环境治理领域,利益相关方的共同参与已经得到了广泛认可。本文在对城市"棕色土地"再开发涉及的多元利益群体不同利益诉求分析的基础上,从完善城市"棕色土地"再开发的环境评估机制、构建城市"棕色地块"再开发资金筹措机制以及建立城市"棕色土地"再开发多利益方全过程参与机制三个方面尝试提出了城市"棕色土地"再开发管理机制。     

北京松山自然保护区的经营目标与生态旅游对策

本文通过阐述我国国有林场体系自然保护区的来历,具体介绍了北京松山自然保护区概况及设置过程,分析了其经营目标,并对其旅游的开展进行了评价。最后提出,为了保护生物多样性,在国有林场体系的自然保护区内开展生态旅游是必要的,即以生态旅游为中介,由经营者、当地居民、旅游者及相关行政部门等利益主体来共同参与保护区的管理,最终实现保护生物多样性的目的。     

浅谈如何解决审计机关依法行政中遇到的问题

为进一步维护国家财政经济秩序，促进廉政建设，保障国民经济健康发展。针对目前审计机关依法行政中遇到的主要问题，提出健全和完善审计法律、法规体系，完善法律法规间的对应关系等建议及解决办法，以供审计人员在工作参考。     

Prospective evaluation of the impact of land use change on ecosystem services in the Ourika watershed,Morocco

Land use change at the local stage affects the flow of ecosystem services at all levels. Analyzing the causes of land use change such as anthropogenic activities in the case of the Ourika watershed will facilitate sustainable policies. A decision-making tool, InVEST (Integrated Valuation of Ecosystem Services and Trade Offs) was used to quantify three ecosystem services and to generate three spatially explicit land use scenarios (trend, development and conservation) with expert stakeholders and the local population. The results indicate that forest expansion under the conservation scenario increased carbon sequestration and sediment retention by 34.29 % and 7.17 % but decreased water yield by 0.75 %. Comparably, a combination of forest and cropland expansion under the trend scenario generated a moderate increase by 8.4 % and 0.98 % but a negligible decrease of 0.09 %. A decline in the forests under the development scenario caused an improvement in the water yield by 0.12 % but a decrease in carbon sequestration and sediment retention by 6.06 % and 0.88 % respectively. A combination of forests and croplands through agroforestry systems enhances the provision of all the three ecosystem services. Community-based ecosystem and land management is the best way to improve ecosystem services at the local level.     

基于灰色聚类的工程项目满意度评价

对工程项目利益相关者满意度进行综合评价,是衡量项目价值的重要标准之一。在定性分析的基础上,从定量的角度评价各利益相关者对工程项目的满意度水平,能够更加客观地认识不同项目的优劣,同时为项目的成功提供科学依据。针对利益相关者满意度评价的多目标、多层次等特点,构建了较全面的评价指标体系,在此基础上,综合运用灰色系统理论和模糊一致矩阵,建立基于灰色聚类分析的工程项目利益相关者满意度评价模型。实例结果表明,该模型计算过程简单,评价结果客观可靠,便于计算机编程,是一种评价工程项目利益相关者满意度的行之有效的方法。