推进我国环境审计的建议

环境审计于上世纪六七十年代起源于美国和加拿大,随着世界各国对环境问题的重视程度不断加深,环境审计在欧洲、亚洲和拉美国家得到进一步的发展。中国作为发展中国家存在严重的环境问题,环境审计的推行势在必行。     

环境审计国际经验的借鉴

回顾了国际权威机构对环境审计的定义,结合中国理论界的观点,提出了对环境审计概念的认识,从环境审计的含义出发,在借鉴美国、加拿大、荷兰和德国等发达国家环境审计经验的基础上,提出中国开展环境审计的建议,包括加快环境审计立法,明确开展环境审计的依据,制定适合中国环境审计的审计准则,构建中国环境审计的评价标准,提高审计人员的综合素质。     

环境审计国际经验的借鉴

回顾了国际权威机构对环境审计的定义,结合中国理论界的观点,提出了对环境审计概念的认识,从环境审计的含义出发,在借鉴美国、加拿大、荷兰和德国等发达国家环境审计经验的基础上,提出中国开展环境审计的建议,包括加快环境审计立法,明确开展环境审计的依据,制定适合中国环境审计的审计准则,构建中国环境审计的评价标准,提高审计人员的综合素质.     

经济全球化形势下企业的环境责任审计

阐述了经济全球化形势下对企业进行环境责任审计的必要性。指出了企业环境责任审计的具体内容,注重企业投资的可行性,对企业环境责任进行事前审计;评审企业环境成本和环境效益,对其环境责任进行事中审计;为使企业树立环保形象,对企业环境责任进行事后审计。认为作好企业环境责任审计工作,应从财务审计入手,评审其环保成本和环境效益;抓好重点行业、重点企业的环境责任审计;抓好乡镇企业的环境责任审计;加快制定环境责任审计的规范和评价标准;加强环境责任审计人员的培养。     

基于环境价值链的环境绩效审计现状研究

环境问题是关系民众生活的重要问题,人民对于环境问题的认识也越来越深刻,对于环境保护,环境审计所扮演的角色日益重要,而决定环境审计的环节就在于环境绩效审计,这也将成为环境审计未来的发展方向。该文从环境绩效审计方法出发,对其研究意义进行了详细的阐述,然后针对环境绩效审计存在的主要不足进行了分析。之后借助于环境价值链的介绍,对环境绩效审计的发展现状进行了深入的探究。     

新审计准则下的环境绩效审计

2012年1月1日起,我国施行新审计准则,本次新准则的修订,更加突出"绩效"和"环境"的理念,强调要监督被审计单位有关经济活动实现的经济效益、社会效益和环境效益。环境绩效审计作为一种有效的监督手段,必然应担负此重任。本文通过论述环境绩效审计与传统绩效审计的不同,以新审计准则对环境绩效审计的影响为基础,阐述了我国环境绩效审计存在的问题,并提出了新审计准则下,环境绩效审计的发展措施。     

对我国环境审计有关问题的思考

环境审计是基于环境问题对人类生存构成威胁的情况下产生的,由于环境与人类的生存息息相关,因此环境审计得到了人们的普遍重视。介绍了环境审计在环境保护中的作用,分析了我国环境审计存在的问题,并提出了相应的解决办法。     

现代风险导向审计思想下的环境审计风险模型

环境审计风险模型有助于协助审计人员评价某项审计计划是否合理,也有助于决定应收集审计证据的恰当数量。本文从现代风险导向审计思想出发、结合环境审计风险的形成过程来构建环境审计风险模型,并在此基础上分析模型的构建原因、模型的各要素和模型的局限性。     

浅析环境审计风险及其应对策略

随着生态环境的日益恶化,环保投资的日益增多,环境审计应运而生。本文介绍了环境审计的概念,重点分析了环境审计面临的风险因素,并在此基础上提出能够降低审计风险的应对策略。     

近年来我国环境绩效审计研究与进展

环境管理活动是经济可持续发展的必要条件,环境绩效审计是环境管理活动的经济性、效率性、效果性的重要保障,因此系统研究环境绩效审计的定义、内容与方法及评价体系构建是非常必要的。我国环境绩效审计的理论研究起步较晚,但近年来出现了蓬勃发展的趋势。通过查阅相关文献,对近年来我国关于环境绩效审计的研究进展做了全面的总结与评述,认为我国环境绩效审计的研究经历了从无到有,当前已经进入到蓬勃发展阶段。最后对未来环境绩效审计研究提出了几条建议。     

Markedness and its Interpretation in Language Use

Language markedness is a common phenomenon in languages, and is reflected from hearing, vision and sense, i.e. the variation in the three aspects such as phonology, morphology and semantics. This paper focuses on the interpretation of markedness in language use following the three perspectives, i.e. pragmatic interpretation, psychological interpretation and cognitive interpretation, with an aim to define the function of markedness.     

Features of Women's language

Language is a means of verbal communication. People use language to communicate with each other. In the society, no two speakers are exactly alike in the way of speaking. Some differences are due to age, gender, statue and personality. Above all, gender is one of the obvious reasons. The writer of this paper tries to describe the features of women＇s language from these perspectives： pronunciation, intonation, diction, subjects, grammar and discourse. From the discussion of the features of women＇s language, more attention should be paid to language use in social context. What＇s more, the linguistic phenomena in a speaking community can be understood more thoroughly.     

低渗透非均质砂岩油藏启动压力梯度研究

理论推导与室内实验相结合,建立了低渗透非均质砂岩油藏启动压力梯度确定方法。首先借助油藏流场与电场相似的原理,推导了非均质砂岩油藏启动压力梯度计算公式。其次基于稳定流实验方法,建立了非均质砂岩油藏启动压力梯度测试方法。结果表明:低渗透非均质砂岩油藏的启动压力梯度确定遵循两个等效原则。平面非均质油藏的启动压力梯度等于各级渗透率段的启动压力梯度关于长度的加权平均;纵向非均质油藏的启动压力梯度等于各渗透率层的启动压力梯度关于渗透率与渗流面积乘积的加权平均。研究成果可用于有效指导低渗透非均质砂岩油藏的合理井距确定,促进该类油藏的高效开发。     

On Tragic Consciousness In The Works By Ernest Hemingway

As an American modern novelist who were famous in the literary world, Hemingway was not a person who always followed the trend but a sharp observer. At the same time, he was a tragedy maestro, he paid great attention on existence, fate and end-result. The dramatis personae's tragedy of his works was an extreme limit by all means tragedy on the meaning of fearless challenge that failed. The beauty of tragedy was not produced on the destruction of life, but now this kind of value was in the impact activity. They performed for the reader about the tragedy on challenging for the limit and the death.     

Achieving Unusual States of Matter Under High Pressure

正The periodicity of the elements and the non-reactivity of the inner-shell electrons are two related principles of chemistry,rooted in the atomic shell structure.Within compounds,Group I elements,for example,invariably assume the+1 oxidation state,and their chemical properties differ completely from those of the p-block elements.These general rules govern our understanding of chemical structures and reactions.Using first principles calcula-     

Exchange-Correlation and Electronic Excitation Energies from Pairing Matrix Fluctuations

We have developed an adiabatic connection to formulate the ground-state exchange-correlation energy in terms of pairing matrix linear fluctuations.This formulation of the exchange-correlation energy opens a new channel for density functional approximations based on the many-body perturbation theory.We illustrate the potential of such approaches with an approximation based on the particle-particle Random Phase Approximation(pp-RPA).This re-     

Density Functional Theory for the Response of Periodic Systems to Electric Fields Based on the Vector Potential Approach

正The electronic and nuclear(structural/vibrational)response of 1D-3D nanoscale systems to electric fields gives rise to a host of optical,mechanical,spectral,etc.properties that are of high theoretical and applied interest.Due to the computational difficulty of treating such large systems it is convenient to model them as infinite and periodic(at least,in first approximation).The fundamental theoretical/computational problem in doing so is that     

On the Thermodynamic Limit for Responses to Static Electromagnetic Fields

For molecular systems,the quantum-mechanical treatment of their responses to static electromagnetic fields usually employs a scalar-potential treatment of the electric field and a vector-potential treatment of the magnetic field.Although the potential for each field separately is associated with the choice of an(unphysical)origin,the precise choice of the origin for the electrostatic field has little consequences for the results.This is different for the     

Call for Papers

<正>"The Journal of Shanghai Normal University:Mathematics"is published by Shanghai Normal University as regular issues of The Journal of Shanghai Normal University each year from 2014 in English.The editors-in-chief of the issues are professors Yuhao Cong and Maoan Han.The Journal of Shanghai Normal University was started in 1958 with     

Journal of Donghua University ( English Edition) Contents of Volume 31

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