舒城县干汊河镇农村集体“三资”管理现状与建议

阐述了舒城县干汊河镇农村集体"三资"管理取得的成效,指出了管理过程中存在的问题,并提出了加强农村集体"三资"管理的建议。     

湖北集体林权制度改革中森林资源资产评估问题探讨

随着集体林权制度改革在湖北的稳步推进,林业经营模式的不断创新,对湖北森林资源资产评估工作也提出了新的要求,笔者就目前湖北森林资源评估工作存在的问题,进行了深层次分析,从如何正确界定森林资源资产产权范围,如何设立机构、建立机制、规范管理等方面提出了自己的一些观点。     

林地资产评估中立地质量调整系数确定方法研究

在林地资产评估中,立地质量调整系数是一个重要的参数。文章以桉树适生区为例,通过建立林分平均树高与环境因子的逐步回归模型以及标准蓄积与林分平均树高模型,获取待评估林地的预估蓄积,并以预估蓄积与参照评估林地蓄积之比作为立地质量调整系数。     

新疆农业高效节水工程资产运行管理模式比较分析

新疆农业高效节水工程项目资产运行管理模式是在新疆节水灌溉工程大规模建设过程中逐渐形成的,在对新疆农业高效节水工程项目资产管理模式归纳总结的基础上,对各种模式优缺点采用定性分析的方法进行了比较,分析了存在的问题,对进一步提高节水工程项目资产管理水平提出了一些建议。     

凤冈县三资转换的成效与困境及对策

由资源转换成资产再转换为资本的做法简称三资转换。贵州省凤冈县充分利用农村产权制度改革试点机会,积极探索三资转换工作,在激发农村发展活力、有效解决三农问题方面产生了积极的影响。为进一步推动凤冈县的三资转换工作提供参考,在凤冈县实地调查的基础上,对三资转换的路径和成效进行了归纳总结,对三资转换工作面临的困境进行了探讨,同时提出了三资转换的对策。     

Research on Accounting Recognition and Measurement of Forest Ecological Assets

Current accounting standards and systems do not include the accounting of forest ecological assets.With the increasing attention that people pay to forest ecological issues and the needs for accounting information disclosure,its value accounting has become a forefront issue and hot topic in the accounting profession.The profound issues about its particularities,accounting recognition and measurements are to be solved. Based on the analysis of the features of forest ecological assets and its impacts on accounting recognition and measurement,this paper proposes that accounting recognition should be based on the appraisal and a fair value model is suggested for initial and further measurement of forest ecological assets.For the fair value measurement, the appraisal techniques of non-market values should be given more consideration.And its value appraisal methods should refer to the existing mature ecological economic or environmental economic appraisal methods.     

林权流转中林木资产评估方法探讨

在分析林权流转实质的基础上，根据林木生长周期，探讨了重置成本法估算幼龄林、收获现值法估算中近成熟林和市价倒算法估算成过熟林林木资产，为各生长期不同的林木在林权流转中提供一个可供参考的资产评估方法，以期减少盲目不规范的林权流转。     

基于资源资产化管理的大连市海洋综合管理新体制构建探讨

随着大连市海洋资源开发利用的发展，其产生的一系列问题逐步显现。而要解决这些问题就要改革完善大连市的海洋管理体制。在明确了改革基本要求的基础上，探讨了大连市海洋管理体制改革的理论依据，论述了大连市海洋管理体制改革的基本思路，最后构建了大连市海洋综合管理新体制。     

吉林省森林资源资产评估相关问题的分析及建议

本文介绍了森林资源资产评估的概念及其发展历程,对吉林省森林资源资产评估的现状和存在的问题进行了分析,对科学、专业、有序地开展森林资源资产评估提出了建议。     

An asset‐based approach to indigenous development in Taiwan

Numerous scholars studying community efforts to (re‐)establish autonomy have begun to focus on the importance of empowerment in the economic, political and cultural spheres. There is a growing understanding that such empowerment can be hastened by affirmative development strategies that build on community assets and capacities rather than attempting to redress – and thereby emphasising – needs or lack. Such development work reflects intertwined currents in contemporary philosophy, influenced by the thought of Friedrich Nietzsche and of Gilles Deleuze. In Taiwan, a recent resurgence in identities among marginalised aboriginal or indigenous peoples (‘Formosans’) has been accompanied by novel approaches to development. This discussion heuristically employs a set of development theories that are essentially variants of ‘asset‐based community development’ (ABCD) to suggest that a focus on affirmation and empowerment has been and can be a key to success in Formosan development initiatives. The paper presents the results of qualitative field research, illuminating three case studies of Formosan development – in Tsou, Tayal and Taroko territories. It argues that Formosan development will benefit from a focus on community capacity, political empowerment and social as well as physical assets, and that to an important degree this has already happened in some communities.