合并会计报表的电算编制方法探讨

利用用友软件对如何合并会计报表进行了初步研究，并以案例的形式阐明了采用用友软件实现合并会计报表的步骤，提出了合并会计报表的编制方法。     

Estimation of groundwater recharge using the soil moisture budget method and the base-flow model

A detailed characterization of the site is crucial to designing an efficient method of managing the risks associated with tailings from abandoned mines. Therefore, samples collected from various depths within tailings in Guryong mine, Korea, were analyzed for their chemical, physical and mineralogical characteristics. All samples of the Guryong tailings had acid-generating potential. However, in the oxidation zone, the net acid generation (NAG) was low (30 kg H₂SO₄ t⁻¹) although the acid neutralization potential (ANP) was less than zero. The ANP values in the unoxidation zone were higher (> −56.0 kg CaCO₃ t⁻¹) than in the other zones. As a result, the amount of alkali ions that are needed to neutralize the acid needs to be considered. In this experiment G3, G4 and G6 drill cores containing fine tailings particles near the unoxidation zone were observed to contain calcite (CaCO₃) with acid-neutralizing capacity. A low pH (2−4) in the oxidation zone of the tailings changed to a neutral pH in the unoxidation zone of the tailings. These results suggest that the acid-neutralizing capacity of the tailings was controlled by particle and mineral composition of tailings.     

Commentary and critique of “accounting for mineral resources: Issues and BEA's initial estimates”

The Bureau of Economic Analysis (BEA), U.S. Department of Commerce, in keeping with broad international efforts to green national gross domestic product (GDP) accounts, has attempted to create satellite accounts for mineral depletion. The present paper criticizes the BEA's unit rent measure of resource depletion, which is based upon Hotelling's pure theory of exhaustion. Following a thorough criticism of Hotelling's theory as a real-world model of mineral prices, practical issues related to the treatment of recycling, exploration, definition of reserves/resources, and their valuation/exploitation are introduced. For crude oil and natural gas and the nonfuel minerals, specific application problems of joint products and residuals complicate BEA's assumptions and efforts.     

Estimation of runoff distribution within river systems: Application to the Lena Basin (Siberia)

A channel account approach is proposed to estimate longitudinal changes in runoff along large river systems. This new method provides a quantitative basis for describing the fluvial transport of suspended particulate material and dissolved substances. This method includes an evaluation of basic elements of water balance in separate sections of the river network and subsequent correction of channel accounting equations for the entire system using a maximum likelihood principle. To calculate water discharges of tributaries that have no hydrological information, structural analysis of river network is performed. This approach provides less error in comparison with traditional methods of estimating lateral inflow. The method is used to trace water discharge with increasing distance along the Lena river basin and to evaluate the contribution of geologically and lithologically uneven sub-basins in water discharge formation during a summer low water period.     

企业内部会计控制弱化及其对策

列举了企业内邵会计控制存在的内部会计系统控制机制不健全，监督、考核机制乏力，财务控制存在漏洞、公司企业治理结构不完善等目前企业内部会计控制现状及重点存在问题。提出了完善企业的内部会计控制环境．不相容职务必须分离，强化监督，督促实施，加强会计基础工作，完善会计电算化管理，规范业务处理程序等具体改进建议。     

资源性(矿产)资产的市场运作与贵州经济发展

该文以产权理论、价值理论为基础，阐述了资源性资产市场化运作的条件、方式和必要性、现实性，提出了建设和完善贵州资源性资产市场的相关政策建议。     

试论会计信息的作用

立足会计信息在国民经济中的地位，分析了会计信息的作用，提出了会计信息质量是建立诚信社会的保障。     

An approach for quantifying geomorphological impacts for EIA of transportation infrastructures: a case study in northern Spain

A methodological proposal for the assessment of impacts due to linear infrastructures such as motorways, railways, etc. is presented. The approach proposed includes a series of specific issues to be addressed for each geomorphological feature analysed—both ‘static’ and ‘dynamic’—as well as a series of steps to be followed in the process.Geomorphic characteristics potentially affected were initially identified on the basis of a conceptual activities/impacts model that helps to single out geomorphic impacts related to environmental concerns for the area. The following issues were addressed for each individual impact: nature of potential effects; indicators that can be used to measure impacts; criteria of ‘geomorphologic performance’; procedure for measurement/prediction of changes; translation of geomorphologic impacts into significant terms from the viewpoint of human concerns; possible mitigation and/or compensation measures.The procedure has been applied to a case study corresponding to a new motorway in the Basque Country, northern Spain. Geomorphological impacts considered in this analysis included: (1) consumable resources; (2) sites of geomorphological interest; (3) land units with high potential for use, high productivity or value for conservation; (4) visual landscape; (5) slope instability processes. The procedure has been designed for implementation in a Geographic Information System (GIS) environment. Details are given on the application of the method to each individual impact analysed and results are presented in both numerical and map form.Impacts assessed were initially expressed by means of heterogeneous magnitudes, depending on the geomorphological feature considered. Those geomorphological impacts were then translated into significant terms and homogeneous magnitudes. Integration was carried out on the basis of impact values thus obtained. Final integrated results were also expressed in numerical and map form.The method proposed enables comparison of alternatives as well as ‘prediction’ and assessment of impacts in terms directly related to geomorphic characteristics. It also facilitates the expression of those impacts in terms that allow integration with other types of environmental impacts.     

全民所有自然资源资产管理考核评价机制与方法研究

本文采用对比分析与归纳分析法,在明确全民所有自然资源资产管理考核评价机制定位的基础上,充分借鉴和参考现有相关考核评价制度的设计思路,围绕“考核谁、谁来考、怎么考、考什么、结果怎么定、结果怎么用”等关键问题,从考核评价对象和实施主体、考核评价方式和实施、考核评价结果应用、考核评价内容和指标体系构建、考核评价结果评定方法等方面,提出构建全民所有自然资源资产管理考核评价机制和方法的思路,为推进生态文明建设和自然资源资产产权制度改革提供支撑。     

Assessment of Desert Ecological Assets and Countermeasures for Ecological Compensation

Can deserts be transformed into resources, into assets, and further into cash? It is necessary to scientifically assess desert ecological assets and incorporate them into the national economic accounting system and the current evaluation system for socio-economic development. This study will provide a scientific basis and robust data for establishing a target system that is compatible with both ecological civilization and an associated reward and punishment mechanism, as well as for designing and implementing effective compensation policies for desert ecosystems. This paper first defines desert ecological assets, and then develops a framework for assessing them based on the evaluation of desert ecological resources and desert ecosystem services. This framework paves the foundation for quantitatively assessing desert ecological assets and preparing balance sheets of desert ecological assets. Finally, this paper analyzes current policies relating to desert ecological compensation, discusses how to design compensation policies based on assessment of desert ecological assets, and puts forward suggestions for improving current policies.