虚拟财务管理研究

为了适应全球经济一体化的新形势，使财务管理满足国际化的要求，文章提出了虚拟财务管理概念，阐述了虚拟财务管理的特点及其与传统财务管理的区别，论述了虚拟财务管理的基本内容，分析了实现虚拟财务管理存在的障碍和困难并提出了改进建议。     

Ambient Taxes Under m-Dimensional Choice Sets, Heterogeneous Expectations, and Risk-Aversion

We consider the design of ambient taxes forrisk-neutral and risk-averse polluters whenpolluters and the regulatory agency haveasymmetric information about environmentalrelationships and probabilities associatedwith random events. Unlike prior work, we showthat under these conditions, optimal ambienttaxes must be firm-specific, and accompaniedby additional incentives to influencepolluters' choices of abatement techniques.     

我国企业变革方向的探讨

随着知识经济新时代的到来和我国加入国际贸易组织(WTO),我国企业面临着前所未有的挑战。本文针对这一新的形势,从企业的全球化、网络化、专业化、素质化四个方面探讨了企业变革的方向。     

Prevention versus Treatment under Precautionary Regulation: A Case Study of Groundwater Contamination under Uncertainty

Policy discussions on agricultural pollution problems characterize prevention as more cost effective and precautionary than ex post treatment. We derive conditions under which treatment alone is more cost effective in situations involving multiple sources of emissions, multiple sites affected, and a commonly used precautionary approach to uncertainty. We also show that a greater degree of precaution can result in less reliance on prevention. An empirical case study indicates that treatment alone is the most cost-effective means of dealing with nitrate in most Maryland community water system wells. The use of leaching prevention measures is restricted to the most intensive poultry producing areas. The incremental cost of precaution is substantial.     

On modeling incentive systems which utilize pollution charges for pollution abatement

This paper examines a scheme of economic incentives for environmental protection, in which spatially differentiated pollution taxes are in use in compensating the pollution abatement costs. A simple mathematical model is described which determines an incentive system that encourages polluters to reduce the discharges to an acceptable level of ambient quality standards in a cost-effective manner. It is shown that the vector of pollution charges has to be proportional to the marginal abatement cost vector, but is smaller than the latter in magnitude. It is demonstrated that a necessary incentive effect may be achieved even if the total pollution charge is much lower (about three times) than the total abatement costs. It is also estimated how this charge incentive system reconciles conflicting criteria of cost-effectiveness and of equity. These conclusions are verified by numerical experiments with real data.     

室内空气污染及防治对策

文章通过对室内空气污染物成因的分析,指出目前室内空气主要污染物为甲醛、苯系物、氨和氡。     

基于可持续发展的河流污染价值补偿机制研究

本文依据环境经济学物质平衡理论的概念框架,以污染者付费原则的环境经济政策为指导,研究上游河流水污染引发下游污染事件所造成的经济损失成本和事故技术等级关联系数,进而提出以公平和可持续的价值补偿标准为基础的经济补偿模型及其运作机制,为环境会计的相关计量提供参考。     

黄石市空气微生物动态变化分析

为了了解黄石市空气微生物动态变化特征,于2004年春、夏、秋、冬选择黄石市有代表性的工业区、居民区、商业交通混合区、长途客运站、市郊地区进行空气微生物监测分析.结果为黄石市不同区域空气菌落数从大到小顺序为：百货大楼十字路口〉步行街〉亚光新村〉新长途客运站〉华新水泥厂〉黄石理工学院主楼广场.空气微生物季节变化为秋季〉春季〉夏季〉冬季.黄石市空气微生物菌落数的高峰出现在商业交通混合区的秋季和春季.     

对我国生态环境保护的初步探讨

中国是世界上最大的发展中国家,由于现代工农业生产而造成了严重的环境污染,尤其是大量使用农用化学品所导致的生态失调与环境破坏,已严重威胁到人类生存环境及生活健康。今后社会发展必须大力提倡与推广无公害、无污染的清洁生产,全面实现生产的"零污染"与废物的"零排放"、保护环境与追求生态和谐的发展目标。