我国公用事业民营化的风险与政府责任

为改变我国公用事业领域政府垄断经营的模式,提高公用事业产品供给的效率和质量,近年来我国公用事业进行了民营化改革。但在公用事业民营化过程中存在两大风险:一是公用事业由政府垄断经营变成企业垄断经营的风险;二是政府设租机会增加的风险。为了有效地化解这些风险,可以在企业取得公用事业经营权之前和之后两个阶段,采取强化政府监管责任的防范措施。     

基于公司治理视角的环境信息披露影响因素实证研究——山东省上市公司数据研究

随着我国经济的迅速发展,环境污染问题也愈加严重.企业作为环境污染的主要肇事者,应该承担起治理环境污染的责任,并及时披露环境信息.环境信息披露已经成为人们了解企业的环境政策、环保成果和进行决策的重要工具.因此,深入开展环境信息披露的研究,不仅是一个学术问题,而且有利于生态环境的健康发展和社会的可持续发展,具有重要的现实意义.     

城市公用事业市场化的特许经营之路

一、公用事业市场化与特许经营是市政发展的必然要求 公用事业特许经营是指城市政府通过特定的程序和方式,授权给符合条件的企业对某项公用事业产品进行经营的权利和制度.简单讲,就是政府的事(公用事业),通过合同约定,交给企业去办(经营).可以用"官督民办"四个字来概括特许经营制度的内涵.     

IT治理——公用事业信息化风险控制

该文在阐明公用事业信息化重要性以及公用事业信息资源成为最有价值的资产的基础上,引入国际上最新的IT治理——信息化风险控制的理念,并构建出公用事业信息化风险控制的治理结构。     

建立和完善我国上市公司ESG信息披露制度的实践及对策

ESG信息披露制度建设是促进我国ESG体系发展的核心问题.建立完善的ESG信息披露制度将促使上市公司高质量地公开ESG信息,帮助国内ESG评级机构更准确地进行评级,推动ESG投资在我国的发展.中国正在大力推动经济社会发展绿色转型,2021年可称为中国碳中和元年,因此ESG的发展正面临重大机遇.应坚持"世界智慧、中国模式"的发展理念,建立具有中国特色的上市公司ESG信息披露制度,构建符合中国国情的ESG体系发展模式.     

会计信息披露的商品化与政府管制

会计信息是企业的利益相关者了解企业状况的最重要的信息源,政府对会计信息披露进行管制,是各个国家普遍的做法。但是,安然、世通等一系列事件之后,人们不禁怀疑政府管制的有效性,一些学者还提出会计信息的商品化建议。是否有必要对会计信息披露进行政府管制,如何进行政府管制,是值得探讨的问题。政府管制的必要性根据会计信息的现场均衡理论,会计信息同其他产品与劳务一样,存在需求方与供给方。当每一信息的边际效用等于边际成本时,这个会计信息就达到了均衡状态。均衡状态的基本前提假定是:存在大量的企业与投资者;信息是充分的,每个企业…     

上市公司或有事项会计处理

先从或有事项的特点展开,通过归纳总结或有事项可能存在的问题,有针对性地提出相应的对策,从而让人们更加深入地了解或有事项的重要性,企业通过一些科学有效的措施,来提高或有事项信息披露的质量,投资者也能由此做出有利的决策,促进经济积极和谐发展。     

城市公用事业市场化改革探讨

该文阐述了城市公用事业的特征以及我国当前城市公用事业发展的现状和面临的主要问题,并对我国城市公用事业的改革及改革模式进行了较为详细的探索和研究。     

创刊20周年有感

<正>《城市公用事业》自1 987年创刊已有20年了。回顾刊物的诞生,得到了各级领导的高度重视和大力支持。当时任上海市市长的江泽民同志亲自为创刊号题词:"发展公用事业,改善人民生活"。《城市公用事业》一直是我国唯一国内外公开发行的公用事业综合性科技刊物,当时任建设部部长的叶如棠同志为创刊10周年题词:"传播信息,交流经验,办出特色,促进发展"。期刊发行以来,始终保持与国外的交流,在美国一些著名大学和国家级图书馆中列为馆藏图书。     

城市公用事业特许投标中的问题及对策研究

城市公用事业关乎民生大计,旧供给体制已经难以满足群众需求,改革势在必行。在引入特许投标制后,我国城市公用事业的产品和服务在质量、效率等方面均有一定提高,但是国情的不同使得该制度在中国显得有些水土不服,比如监管体系不健全、信息不畅、民众参与性不足等。这些问题都有待在制度实行过程中解决,如完善制度、提升公民意识等。本文将对问题与对策进行探讨。     

城市轨道交通全面质量管理初探

该文从城市轨道交通的营运特点,它的质量特性和评价指标,提出进行全面质量管理的设想。     

对传统燃气企业资本市场上市前关键问题的思考

传统燃气企业准备在资本市场上市,须在上市前梳理并妥善解决一些特有的行业问题或历史遗留问题,为上市扫除障碍并规避长期风险.该文着重对特许经营权、燃气管网资产确权和燃气价格体系以及价格形成机制的三大关键问题进行分析并提出建议.     

计算机信息化建设在污水处理厂日常运营管理中的运用

该文以某污水处理企业为例,介绍了因计算机生产运行管理软件的引进,使得企业管理层与生产一线建立了信息化联系平台,避免了信息传递的"断层",充分体现了计算机在污水处理厂运行管理中的重要作用,以及由计算机为个体,通过网络连接参与的智能运营管理给当代污水处理企业带来的积极变化。     

Doing good while doing business: Using financial viability to enhance employability for the disadvantaged

The employment social enterprise (ESE) model can provide an opportunity to create a financially viable business that helps individuals with employment barriers become integrated into the labor force. This research studied eight ESEs. Findings suggest that by applying private‐sector business principles to a workforce development programs, social enterprises can provide participants with meaningful and valuable work experience, while offsetting program costs. Analysis identified four promising practices that social entrepreneurs should adopt when setting up a new enterprise. Enterprises should (a) provide soft‐skill training and social services to participants; (b) operate at a size that allows for economies of scale in production and the provision of support services; (c) have few occupational skill requirements; and (d) hire supervisors with both industry knowledge and the capacity to support individuals with employment barriers.     

Bottom-up social enterprises in Romania. Case study – Retirees’ Mutual Aid Association

The purpose of this article is to present and analyze the organizational profile and distinctive development pattern of a successful bottom-up social enterprise in Romania, namely, the Retirees’ Mutual Aid Association (RMAA). Romania has recently rediscovered the world of social economy which brings together various organizations, from associations and foundations to cooperatives and commons, sharing a common interest in developing entrepreneurial activities to support social goals. In an ideological and public policy context which holds back the opening of the public market to the third sector and social economy actors, setting and running up such organizations remains a challenge. On the other hand, the isomorphic pressure exerted by the EU has resulted in a type of legislation targeted at social enterprises which focuses almost exclusively on work integration social enterprises. Nonetheless, Romania also features social enterprises that are not externally driven but developed bottom-up, starting from the needs of their members and of the communities in which they are established and developed. Using the data of extensive research conducted on social economy entities in Romania, we will present an organizational case study of a successful bottom-up social enterprise, namely RMAA.     

Social Enterprise Among University-Based Centers in US Schools of Social Work

Globally, social enterprise is used increasingly by nonprofit organizations to create new funding streams in the face of dwindling public funds. In light of evidence that institutions of higher education are making similar adaptations, this study explores the extent to which academic centers in US schools of social work are using social enterprise strategies to fund mission efforts. Interviews with the directors of 16 social work research centers in 14 states reveal incentives and barriers that exist at multiple levels and considerably impact the potential viability of social enterprise in the social work academic setting. Implications for institutions of higher education and social work scholars are discussed.     

浅谈中小企业税务风险化解及防范

中小企业税务风险通常指企业未能遵守国家税务法律法规而导致企业未来利益受损的可能性,企业应纳税而没有纳税,将来面临补税、罚款、加收滞纳金。中小企业的税务风险主要表现为:中小企业故意违反税法产生的税务风险;企业非故意违反税法产生的税务风险;税收政策调整或主管税务机关责任带来的税收风险;企业税收筹划带来的风险。中小企业防范和化解税务风险的举措表现为:牢固树立税务风险意识;提高涉税人员的业务素质;建立健全企业税收控制制度;营造良好的税企沟通机制。     

上海政务微博影响力调查

当前微博在越来越多的公共事件中发挥着设置议题、快速传播、社会动员等社会功能,“微博问政”渐成热点,政府机构和官员也相继开设微博,将其作为信息发布的渠道、为民服务的平台、了解民意的手段和官民互动的空间。鉴此通过相关社会调查,整体把握上海政务微博的基本现状和主要特点,探讨其可能存在的问题,并提出相关对策,以促进上海政务微博的健康发展。     

Ethnic Entrepreneurship Among Indian Women in New Zealand: A Bittersweet Process

This research article explores the lived‐in and lived‐through experiences of Indian women entrepreneurs in New Zealand in the context of ethnic entrepreneurship. Through a four‐stage model emerging from qualitative interviews, the article illuminates the bittersweet entrepreneurial process of ethnic minority migrant women. The four stages are: the low permeability for entry into the job market for ethnic minority migrant women; underemployment; setting up a micro‐enterprise and expanding the business and creating employment for others, primarily co‐ethnics as well as an expanding customer base. A combination of factors ranging from perceived discrimination, low self esteem and feelings of being devalued, to ethnic networks and lack of access/knowledge of government resources and the entry of women from Indian business families feed into each of the four stages of this model. The article offers an analysis of minority voices, along with implications for future research.     

Making the carbon basket count: Goal setting promotes sustainable consumption in a simulated online supermarket

We compared the effectiveness of basket goal-setting to product information strategies on sustainable consumption in a simulated online supermarket. Experiment 1 found a significant effect of basket goal setting techniques with carbon basket feedback in either numerical or graphical form on the carbon content of baskets purchased but no effect of numerical product information alone or in combination with basket CO2 information. Experiment 2 also found that basket goal setting was effective, but found no additional effect of introducing five-colour coding of the carbon footprints of either products or baskets. Experiment 3 found that repeated visits to the online supermarket led to improved learning about product carbon footprint in the basket goal setting condition, which mediated the effect of goal setting on basket carbon footprint. Our results suggest that goal setting techniques with feedback can reduce the carbon footprint of online shopping baskets and facilitate learning about product carbon footprint.