水资源资产负债表核算体系研究——基于自然资源资产离任审计视角

十三五规划中明确提出编制"水资源资产负债表"的要求。文章依据"环境—经济"水资源循环模型,将水资源资产与权益归属相结合,剖析资产存量变化背后的经济活动过程;重新定义水资源负债的内涵及核算内容,将水资源过度耗减与水质降级纳入水资源负债核算范畴;基于与财务会计核算的相通之处,提出水资源资产负债表的核算流程。最后,进一步探讨在会计实务中编制水资源资产负债表的困难和发展方向,为我国开展自然资源资产离任审计提供会计信息支持。国家社会科学基金面上项目“分权视阈下我国土壤重金属污染修复基金制度设计与运行机制研究”(18BJY085

论环境管理会计国际指南研究的最新进展

由厦门大学会计发展研究中心提供的第五届会计与财务问题国际研讨会——当代管理会计新发展论文集中的第四部分：管理会计创新及相关模式10当前，国际上的各大会计研究机构都在积极探讨和研究环境管理会计的指南或准则，但尚未形成一致的理论体系和框架结构。2005年2月，国际会计师联合会（IFAC）讨论完毕《环境管理会计的国际指南—公开草案》，对环境管理会计的实物和货币信息两方面及有关案例进行了最新的探讨，为形成国际统一的环境管理会计指南奠定了基础。本文在介绍该草案的基础上，将对有关内容作出分析评价，以期对我国构建环境管理会计准则有所裨益

1978～2008年中国湿地类型变化

分别基于美国陆地卫星(Landsat MSS/TM/ETM+)和中巴资源卫星(CBERS-02B)影像数据,以人工目视解译为主,完成了中国1978～2008年4期(基准年分别为1978,1990,2000和2008年)湿地遥感制图,并进行了大量的室内外验证.在此基础上,对我国湿地现状及近30年来湿地变化进行了初步分析,得到以下主要结论:(ⅰ)截止2008年,中国湿地面积约为324097km2,其中以内陆沼泽(35%)和湖泊湿地(26%)为主.(ⅱ)1978～2008年,中国湿地面积减少了约33%,而人工湿地增加了约122%.过去30年里湿地减少的速度大幅降低,由最初5523km2/a(1978～1990年)降为831km2/a(2000～2008年).(ⅲ)减少的自然湿地(包括滨海湿地和内陆湿地),其类型变化由湿地向非湿地转化的比例逐渐降低.初期(1978～1990年)几乎全部(98%)转换为非湿地;在1990～2000年间减少的自然湿地约有86%转化为非湿地,而在2000～2008年,这一比例下降为77%.(ⅳ)气候变化和农业活动是中国湿地变化的主要驱动因素,湿地变化在中国分为三大不同特征区域,即西部三省/自治区(西藏、新疆和青海)、北部两省/自治区(黑龙江和内蒙古)和其他省市区.其中西部区域尤其是青藏高原,湿地变化的驱动因子以气候增温为主;新疆湿地由于气候增温和农业活动共同作用造成变化不大.北部省/自治区的湿地变化则主要由农业活动引起;而其他省市区的湿地变化几乎完全受控于人类的农业经济活动

Legislative Fairness: A Procedural Perspective

立法程序的公平是现代法律制度中立法公平不可或缺的法理内涵。我国在立法实践中存在着“部门立法”等立法不公现象,其直接原因应归结为我国的立法程序中的制度瑕疵。为求构建公平合理的立法程序,我国应该努力推进立法参与主体的多元化、立法组织的民主化、立法过程的理性化,在立法实践中强化立法听证制度,推行立法助理制度,建立立法回避制度,适当延长人大及其常委会的会期,完善信息公开制度。 【英文摘要】Fairness in legislative procedure is an indispensable legal principle of legislative fairness in the contemporary legal framework. There are phenomena of legislative unfairness in our country’s legislative practice , such as departmental law-making ,which can be directly attributed to the flaws in our legislative procedure. In order to construct a fair legislative procedure , China should advocate and promote the plurality of law-making participants , the democratization of legislative organizations , and the rationalization of legislative process. Furthermore , the systems of legislative hearing , legislative assistance , and legislative withdrawal should be reinforced , and the legislative session of National People’s Congress and its standing committee should be prolonged to ensure full exposure and circulation of legislative information

细菌性肝脓肿螺旋CT的征象分析

目的探讨细菌性肝脓肿螺旋CT的征象。方法回顾性分析39例资料完整并经手术或治疗后证实的细菌性肝脓肿的螺旋CT表现,包括临床、平扫、动态增强表现。结果临床特点发热或1个月内发热病史,血常规—白细胞增高;病灶单发24例,个病灶以上15例,病灶总数57个。平扫表现肝内低密度灶,边缘模糊或清晰,病灶内密度不均,可见环形带及分房样2改变;可伴气体、结石以及胸腔少量积液。增强表现a)动脉期表现低密度病灶周围肝组织强化明显,而病灶本身或边缘无明显强化或轻度强化;伴肝段一过性强化12例。)门静脉期表现()ba病灶呈不规则强化4例;()b环征(单、二、三环)例;()30c多房状征或花瓣征5例。c)延迟期表现病灶缩小或不变,水肿带消失或模糊,脓肿壁或分隔呈“持续强化征”。结论临床发热及白细胞增高和螺旋CT扫描病灶表现为病灶积气、动脉期无明显强化或轻度强化、门静脉期呈“环征”强化、延迟期呈“持续强化征”对细菌性肝脓肿的诊断及鉴别诊断有重要价值

Electrochemical and Corrosion Behaviour of A3 Steel Covered With Ion selective Organic Coating

采用动电位扫描极化曲线和电化学交流阻抗技术，研究了A3钢表面涂装阴离子选择性、阳离子选择性和双极性有机涂层在3%nACl溶液中的腐蚀和电化学行为，分析了不同离子选择性涂层对A3钢防蚀性能的差别，并探讨了其耐蚀机理Potentiodynamic method and electrochemical impedance spectroscopy technique were empoloyed to study the corrosion electrochemical behaviour of A3 steel covered with anion selective、 cation selective and bipolar organic coating ,and phenolic varnish (nonionic selective organic coating) as contrast, in 3% NaCl solution.The results indicate that,compared with phenolic varnish,anion selective organic coating accelerates the propagation of metal corrosion,whereas cation selective organic coating decelerates corrosion propagation, and bipolar organic coating is of the most corrosion resistance among the Four type organic coatings.国家自然科学基金;中国科学院腐蚀与防护国家重点实验室课

Effect of bentonite modified removing red tide organisms and DRP、COD of sea water

实验室研究了不同条件制备的改性膨润土对赤潮生物及海水中drP、COd的去除效应.结果表明：改性膨润土有效Al为1.5%时去除效应最好.经nA2SO4、Al2（SO4）3改性的膨润土在PH＝5.5时去除效应最佳.改性膨润土的去除效率随Al/SO4比值增加而增加.改性膨润土添加絮凝剂醋酸甲壳质和CA（OH）2提高了去除功效.Laboratory research has been done into t he e ffect of bentonite modified to remove red t ide organisms and DRP, CODof the sea water under various conditions.The results show that the effect of bentonite containing efficacious Al 15% removes themost.The efficiency of bentonite modified by Na2SO4 and Al2 (SO4)3 at pH 5.5 was the very best.The efficiency of bentonitemodified increases with a rise of adding Al/SO4 ratio.Removal efficiency of bentonite modified with additive coagulant acitic chitinand Ca (OH)2 increases

EFFECT of ION-SELECTIVE PHENOLIC COATINGS ON ELECTRO-CHEMICAL BEHAVIOUR of COPPER IN 3% NaClSOLUTION

利用掺杂离子交换体制备了含不同交换离子品种的阴离子选择性、阳离子选择性和双极性酚醛涂层,研究了涂装不同离子选择性酚醛涂层的铜电极在3%nACl溶液中的腐蚀电化学行为,讨论了各种离子选择性涂层对铜防护性能的差别,并与没有离子选择性的涂层作了比较。Anion-selective, cation-selective and bipolar phenolic coatings were prepared by mixing phenolic varnish with ion exchangers.MoO42- anion exchanger resin and ammonium molybdophosphate were utilized as anion and cation exchangers respectively.The bipolar coating consisted of an anion-selective inner layer on the metal side and a cation-selective outer layer on the solution side.The polarization curves and Nyquist plots of copper electrodes covered with various ion-selective phenolic coatings and nonionic-selective phenolic coating as contrast in 3% NaCl solution were measured by poltentio-dynamic method and EIS technique.The results indicated that, compared with the nonionic- selective coating, the anion-selective coating accelerated the propagation of metal corrosion, cation-selective coating decelerated corrosion propagation, and bipolar coating was the most corrosion-resistant among the Four types of phenolic coatings.With the bipolar coating, the anodic current was greatly suppressed, while no current blockage occurred in the cathodic direction.Thus there arose rectiFication of ion movement retarding the ionic current in the anodic direction.The rectiFication phenomenon blocked the Flow of anodic ion transport and led to metal passivation.This showed that the bipolar coating possessed some Function of passivation membrane and had important eFFect on the process of anodic dissolution.国家自然科学基金资助项目;金属腐蚀与防护国家重点实验室课