当前固定资产投资审计存在的问题及对策     

李秀蓉 《中国煤田地质》2006,18(3):80-82

固定资产投资审计是对固定资产再生产全过程的审计，是检查监督财政收支财务收支的真实、合法和效益的，彳为。随着我国社会主义市场经济的不断完善，面对固定资产投资审计中存在的种种问题，创新固定资产投资审计的思路对策，对促进国家投资建设的发展，具有积极的现实意义。  相似文献   

会计委派制度浅析     

孙爱强  吴煜坤 《中国煤田地质》2006,18(3):83-85

实施会计委派制，可以改变“领导定调子，会计填数字”的现象，保证会计信息的真实性、有效性，避免生产经营中的重大决策失误；便于国有资产管理部门对企事业财务状况实行监督，及时了解资产营运状况，确保国有资产保值增值，防止国有资产流失；有利于发挥会计的监督职能，减少和避免违法违纪事件的发生。针对实施会计委派制过程中出现的认识程度、职责权限界定、委派人员待遇、委派人员素质及管理等问题，提出了加大宣传、强化会计监督、保证委派会计人员利益、做到“五个延伸”、完善五项制度等相应对策。  相似文献   

城市交通资产管理系统的设计与开发     

钟鸣  王力  王方雄 《测绘与空间地理信息》2016,(8):97-99

城市交通资产的科学管理是智能交通系统的重要组成部分。本文基于Super Mapi Objects GIS组件技术,给出了城市交通资产管理系统的功能结构、系统界面、资产数据库等设计方案,开发实现了资产信息浏览、信息查询与信息统计等服务功能。  相似文献   

Potential emissions of CO2 and methane from proved reserves of fossil fuels: An alternative analysis     

《Global Environmental Change》2016

Scientists have argued that no more than 275 GtC (IPCC, 2013) of the world’s reserves of fossil fuels of 746 GtC can be produced in this century if the world is to restrict anthropogenic climate change to ≤2 °C. This has raised concerns about the risk of these reserves becoming “stranded assets” and creating a dangerous “carbon bubble” with serious impacts on global financial markets, leading in turn to discussions of appropriate investor and consumer actions. However, previous studies have not always clearly distinguished between reserves and resources, nor differentiated reserves held by investor-owned and state-owned companies with the capital, infrastructure, and capacity to develop them in the short term from those held by nation-states that may or may not have such capacity. This paper analyzes the potential emissions of CO₂ and methane from the proved reserves as reported by the world's largest producers of oil, natural gas, and coal. We focus on the seventy companies and eight government-run industries that produced 63% of the world’s fossil fuels from 1750 to 2010 (Heede, 2014), and have the technological and financial capacity to develop these reserves. While any reserve analysis is subject to uncertainty, we demonstrate that production of these reported reserves will result in emissions of 440 GtC of carbon dioxide, or 160% of the remaining 275 GtC carbon budget. Of the 440 GtC total, the 42 investor-owned oil, gas, and coal companies hold reserves with potential emissions of 44 GtC (16% of the remaining carbon budget, hereafter RCB), whereas the 28 state-owned entities possess reserves of 210 GtC (76% of the RCB). This analysis suggests that what may be needed to prevent dangerous anthropogenic interference (DAI) with the climate system differs when one considers the state-owned entities vs. the investor-owned entities. For the former, there is a profound risk involved simply in the prospect of their extracting their proved reserves. For the latter, the risk arises not so much from their relatively small proved reserves, but from their on-going exploration and development of new fossil fuel resources. For preventing DAI overall, effective action must include the state-owned companies, the investor-owned companies, and governments. However, given that the majority of the world's reserves are coal resources owned by governments with little capacity to extract them in the near term, we suggest that the more immediate urgency lies with the private sector, and that investor and consumer pressure should focus on phasing out these companies’ on-going exploration programs.  相似文献   

有色地勘改制企业资产和负债结构问题的思考     

龙国华 《南方国土资源》2002,15(1):65-68

有色地勘企业进行国有控股的公司制改造 ,涉及到资产和负债结构问题的认识。文章结合改制工作中存在的问题 ,分析并提出了非经营性资产的剥离、资产评估和负债结构存在的问题及调整措施。  相似文献   

乡村产业发展对农户生计的影响研究——以宁夏红寺堡区为例   总被引：2，自引：1，他引：1  

马彩虹  袁倩颖  文琦  李学梅 《地理科学进展》2021,40(5):784-797

梳理产业选择与培育的经验,分析产业发展对农户生计的影响,对于促进生态移民区的乡村产业振兴、农户生计恢复与可持续发展具有重要意义。论文以中国最大单体移民迁入区宁夏吴忠市红寺堡区为研究区,针对4大乡村产业各选1个样本村,采用问卷调查法和半结构访谈法获取数据,在比较不同产业投入产出效益的基础上,探究不同产业发展对移民生计产出、生计资本及生计策略的影响。结果表明：① 红寺堡区的乡村产业已呈现出由传统粗放型向高效集约型转型的特征,但产业链短、抵御市场风险和灾害能力偏低的问题仍然突出;② 乡村产业发展对农户收入有明显的提升作用,但影响程度与产业类型、农户参与度密切相关,已完成产业转型的农户的生计资本总量远高于其他农户,生计资本结构存在明显差异;③ 不同产业村的农户优势生计模式差异明显,产业发展对农户生计的支撑力度仍有待提高。乡村振兴背景下,亟待培育新型经营主体,引导小农户与现代农业产业有机衔接,推动农户深度融入乡村产业链并长效受益,全面释放乡村产业多元化的功能;同时,继续对存在产业转型困难的农户,通过资金扶持、技术培训、托管代养等不同形式开展针对帮扶,帮助其建立可持续生计体系。  相似文献   

生计恢复力研究进展与启示     

卜诗洁  马金海  卓玛措  潘昊  刘华蓉 《地理与地理信息科学》2021,37(1):74-79

为应对国际环境的复杂性和不确定性,生计恢复力研究成为群体或个人应对外界干扰、减少贫困和提高适应能力的有效方法。通过梳理国内外相关研究成果,总结了生计恢复力的概念、分析框架与评价方法研究进展,揭示了其对推动生计恢复力创新研究的重要启示。研究发现:国内外学者在生计恢复力的概念上已达成初步共识,但生计恢复力分析框架缺乏普适性,研究方法和技术缺乏深度融合,研究对象的范围有待拓展。今后应加强生计恢复力理论方法研究,构建国内生计恢复力研究的一般范式;开展空间技术应用与个体福祉研究,拓宽生计恢复力评价内容和方法;加强分析多重干扰下生计恢复力动态演化机制,深化生计恢复力适应性管理综合研究,非农个体生计恢复力(尤其是旅游生计恢复力)的研究是拓宽生计恢复力理论研究和服务全球可持续发展需求的重点领域。  相似文献   

开发区流动人口生计资本测量及生计空间特征分析——以广州南沙新区为例     

杨振山  王玉璇 《地理研究》2018,37(11):2153-2164

开发区在中国城市与区域发展中作为经济活动和流动人口的聚集区域发挥着重要作用。基于对南沙新区流动人口的问卷调查与访谈,从生计空间的角度测量流动人口的生计资本,分析其生计空间特征,并与当地居民进行比较。研究发现,流动人口在开发区的生计空间存在延伸或压缩。其中,经济空间得到了延伸,制度空间、社交空间、公共服务空间、居住空间等存在不同程度的压缩。经济空间的扩张是吸引流动人口在开发区就业的主要因素,但其余空间的压缩和经济空间的有限延伸使流动人口在进入后缓慢外迁。因此,改善开发区流动人口的生计空间,对于提升城市工业工人的生活条件,制定城市一体化发展战略,促进城市社会空间整体提升具有重要意义。  相似文献   

山区农户耕地利用集约度及其影响因素——以重庆市12个典型村为例   总被引：4，自引：0，他引：4  

王秀圆  阎建忠 《地理研究》2015,34(5)

耕地利用集约度对粮食安全、生态环境和耕地保护有深刻影响。利用重庆市酉阳县、武隆县、巫山县3个县12个典型村972份有效农户调查样本,基于货币额衡量生产成本,对比分析不同类型农户的耕地利用集约度差异,同时综合价值形态指标与实物形态指标对其内部结构进行分析比较,然后运用多元线性回归模型定量分析不同类型农户内部耕地利用集约度的影响因素,以期为政府制定山区农业发展政策与措施提供科学依据。研究表明:1不同类型农户的耕地利用集约度及其内部结构存在较大差异,劳动集约度、资本集约度与耕地利用集约度基本呈现自然资产型人力资产型基本型缺失型的关系;2研究区正经历着农村劳动力快速转移过程,农户生计多样化显著,但生计多样化并不一定意味着耕地集约度的降低;3农业生产补贴和经济作物播种面积比重对自然资产型农户有显著的正向影响,故农业发展政策应集中在提高农业生产补贴和调整农业产业结构方面,前提是继续采取有效措施改善农村交通水利等基础设施,建立农业发展的平台。  相似文献   

Economic drivers of contemporary smallholder agriculture in a transitional economy: A case study of Hu Village from southwest China          下载免费PDF全文

Zhanping Hu  Sanzidur Rahman 《Singapore journal of tropical geography》2015,36(3):324-341

Based on an in‐depth case study of a rural community, this paper documents the contemporary state of Chinese smallholder agriculture and the changes that it has been experiencing in the context of dramatic socio‐economic transition through the lens of three main economic drivers: livelihood diversification, market conditions and government interventions. Results reveal that the change in Chinese smallholder agriculture has been complex and multidimensional. All three factors exert profound influence and shape the current state of Chinese agriculture. Massive rural‐urban migration has resulted in labour shortages, which in turn have led to a reduction in agricultural diversity and land use intensity and a shift from traditional labour‐intensive technologies to modern capital‐intensive technologies. However, because of well‐developed agricultural markets, input use levels are similar across farmer categories (such as income diversification), helping to maintain productivity. Furthermore, reduced profits from farming due to increasing input prices and decreasing output prices have exerted pressure on smallholders to increasingly turn to nonfarm activities and have also triggered a thriving informal land transfer market, which was previously non‐existent. Policy implications include the need to strengthen local economies, improve market conditions, invest in rural infrastructures and facilitate smallholders' mobility.  相似文献