简介：Theglobalcarbonmarkethasdevelopedrapidlywithtwosignificanttrendsofglobalizationandfinancialization.Derivingeconomicinterestisanationdriven-forcebehindtheinternationalclimatenegotiationandcarbonmarket.Accordingtodeeplyanalyzedrelationshipsbetweenthecarbonmarketandthekeysubjectsoftheclimatenegotiation,thisarticlerevealsthatpromotingthedevelopmentoftheglobalcarbonmarketisoneofthecoreinterestsofdevelopednations.Basedonthebackgroundofinternationalcarbonmarketdevelopmentanddomesticcarbonmarketpilots,foursuggestionstothekeyissuesofChina’scarbonmarketareprovided.ThefirstisthatthegoalofChina’scarbonmarketshouldbeinlinewithandcontributetothenationalobjectivesandpoliciesaddressingclimatechange.ThesecondisthattheChinesecarbonmarketshouldmainlytargettheemissionreductionofproduction-sectors,andcontributetotheirupgradationandtransformation.Thethirdismatthedevelopmentofthenation-widecarbonmarketinChinashouldfirsttaketheprincipleofunbalancedregionaldevelopmentintoconsideration.ThefourthisthatlinkingChina’scarbonmarkettotheinternationalmarketshouldkeepstepsinlinewithinternationalopening-upofChina’sfinancingsystem.

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简介：ThispaperanalyzesthethreemainfundamentalissuesinthedesignofChina’sETSpilots,includingallowanceallocation,pricemechanismandstate-ownedkeyenterprises,andproposedsuggestedsolutions.Fortheissueofallowanceallocation,wesuggestthatthegradualhybridmodecouldbeappliedatthebeginning,whichstartswithmainlyfreeallocationandthenincreasesauctionratiogradually.Andgrandfatheringisasuitablemethodoffreeallocation.Fortheissueofpricemechanism,wesuggestapricefloatingzonewithopenmarketoperationtoreducetheuncertaintyofprices.Fortheissueofstate-ownedkeyenterprises,wesuggestagoodcoordinationwithSASAC,definingthestate-ownedpropertyrightandsupervisionrightwhenstate-ownedkeyenterprisesareinvolvedintothecarbonmarket,andthelocalgovernmentcansetrulesofallocationandtransactiontolimittheirpotentialmarketpower.

简介：循环经济发展的宏观形势下,企业的竞争环境发生了转变,经营者在运作过程中不能只考虑经济绩效,同时还必须环境绩效和社会绩效的影响,因此企业环境会计的账户设置也应当进行适当的调整;但是目前关于这方面的理论研究尚显得较为单薄.该文首先从理论推演方面探讨和归纳出了循环经济背景下企业日常经营运作机制的相关评价指标;然后分别选择了制造型企业和生产型服务企业各一家作为研究样本,运用多元统计学中的逻辑回归分析法作为工具进行了实证研究;并结合实证分析的结果,确定了循环经济背景下这两类企业环境会计账户设置优化的可行性途径.

简介：基于物种敏感度分布曲线法,推导了铅和甲基对硫磷的海水水质基准低值和高值,并与《海水水质标准（GB3097-1997）》中铅和甲基对硫磷的相关标准限值进行了比较,结果表明目前尚缺乏充分的科学证据说明我国现行的海水水质标准可以为我国海洋环境中大多数水生生物提供适当的保护,不同污染物的标准定值存在着一定程度的“欠保护”和“过保护”的问题.此外,结合我国近岸海水水质监测资料,在剖析了海水水质标准定值的合理性的基础上,对我国今后的海水水质基准和标准的研究进行了展望,给出了相应的对策和建议.