谈我国信用标准的方案设计

信用标准为征信机构的设施建设、技术和操作提供了规范,对征信产品质量提出了明确的要求,必将对我国征信行业的发展产生重要影响。借鉴国际经验,加快信用标准化工作并把握好标准的设计是当前的一项重要任务。     

刍议环境保护固定资产的核算

文章结合我国企业会计制度的特点和环境保护法律法规的要求,从不同的角度对环境保护固定资产进行分类,并对环境保护固定资产的折旧、减值及报废等核算事项进行了初步的讨论。     

论会计国家化与会计国际化

会计国际化是经济全球化和金融市场国际化的必然要求,会计国际化实质上是各国的利益相互协调。本文首先定位会计国家化,然后就如何协调会计国际化与国家化的辨证关系展开论述,最后就我国会计的国际化问题进行了分析。     

企业科室人员定额管理的探讨

阐述了企业科室人员实行定额管理的必要性，定额管理的关键与步骤及定额标准的确定方法。     

渐开线圆柱齿轮的形位误差探讨

从误差角度分析，综述ＧＢ１００９５－８８《渐开线圆柱齿轮精度》误差的表达方法。     

How efficient are national environmental standards? A benefit-cost analysis of the United States experience

This paper summarizes the results of the first systematic, geographically-specific efficiency assessment of the U.S. experience with national environmental standards and with alternative approaches to establishing those standards. This ex-post evaluation assessed the net benefits that resulted from EPA's regulation of conventional air and water pollutants from the pulp and paper industry between 1973 and 1984. The paper compares the benefit-cost efficiencies of the three dominant regulatory approaches: technology, ambient, and benefits. Unlike previous studies, which assessed benefits and costs on a national basis, the study estimates both costs and benefits on a facility-by-facility basis. The analysis shows how the efficiency of national environmental regulations can vary dramatically at local levels. The authors conclude that the technology-based standards for water pollution management failed as an efficient environmental strategy. The costs clearly exceeded the benefits in the aggregate, as well as in the specific in most situations. Benefits exceeded costs at only 11 of the 68 mills investigated. The ambient based standards for air pollution management succeeded as an environmental strategy in the aggregate, but succeeded in the specific for only one-third of the mills (22 of 60 mills). The benefits-based standards for air pollution management also succeeded in the aggregate as well as in the specific for about one-half of the mills. Benefits exceeded costs at 29 of the 60 mills investigated. The results of the study point to two major conclusions. First, a regulatory policy that is based on some measure of environmental results, either ambient-based or benefits-based, will be more efficient than a policy that ignores environmental results. Second, truly efficient policies for reducing environmental risks require pollution mitigation decisions that take into account local conditions. These include not only the changes in local ambient conditions, but also the number of people who will benefit from pollution reduction decisions. This latter conclusion suggests that national environmental standards per se may be inefficient.Dr. Luken is currently Senior Environmental Advisor to the United Nations Industrial Development Organization (UNIDO) in Vienna, Austria. He is on leave from the U.S. EPA where he was Chief of the Economic Analysis and Research Branch of the Office of Policy, Planning and Evaluation (OPPE). Mr. Clark is President of Environmental Economics Associates of Traverse City, Michigan. He was formerly Chief of EPA's Cost and Economic Impact Analysis Branch in OPPE. The views expressed are those of the authors and do not represent the views of the U.S. Environmental Protection Agency.     

环境库兹涅茨曲线假说及其在中国的检验

经济与环境协调发展是我国经济发展中的重大课题。本文从环境库兹涅茨曲线假说出发,利用中国各个省市区1989～2004年数据建立面板数据模型,运用固定效应模型和随机效应模型对其进行估计,以此剖析我国经济增长与环境污染水平的演变规律。结果表明,环境库兹涅茨曲线假说在我国并不成立。因此,我国不能盲目重复发达国家"先污染,后治理"的传统模式,而应该走环境与经济持续协调发展的道路。     

Can innovation shocks determine CO2 emissions (CO2e) in the OECD economies? A new perspective

ABSTRACT

This study has attempted to address prior knowledge gaps in the environmental economics literature by integrating the innovation shocks into the Environment Kuznets Curve (EKC) equation for twenty-six OECD economies using data from 1990 to 2014. Foreign direct investment (FDI), exports (EXP), renewable energy consumption (REC), and GDP per capita were included as control variables. The results from multiple empirical analyses indicated that positive shocks to innovation improve, but the negative shocks disrupt environmental quality. Data analyses also showed that a positive correlation exists between income per capita of OECD economies. From the negative coefficient of income per capita (squared) and the existence of a negative nexus between FDI and CO2e, both the EKC and the Pollution Halo Hypothesis (PHH) were confirmed in sampled economies, respectively. The paper offers empirical support for the favourable impacts of REC on the quality of the environment and calls for the adoption of innovation shocks as a policy instrument to formulate better environmental policies for a sustainable future.     

城市环境外部性的经济分析与对策研究

本文将就环境外部性的特点进行经济分析,提出运用经济学、伦理学及政治学综合性知识,在追求高效率、确立道德约束、建立政治规则和明确衡量标准的基础上,制定治理环境外部性的积极对策。     

Comparing Environmental Policy Instruments in the Presence of Imperfect Compliance – A Case Study

In this paper, we aim to include rule making, implementation, monitoring and enforcement costs into the cost comparison of policy instruments. We use a simple partial equilibrium model and apply it to the textile industry. The model includes discrete abatement functions and costly monitoring and enforcement. The case study uses individual firm data to simulate the differences in abatement costs and compliance decisions between firms. We compare combinations of regulatory instruments (emission taxes, emission standards and technology standards) and enforcement instruments (criminal fines, civil fines and transaction offers). We show that the inclusion of information, monitoring and enforcement costs indeed alters the relative cost efficiency of the different instruments.