Discussion on Private Forestry Development in China

1 HISTORICAL PROCESS ANDPRESENT SITUATION ON PRIVATEFORESTRY IN CHINABefore 1978, all the private sectors were bannedto own forest tenure in China. At that time, forestwas managed by state-run forest farms, state-runforestry industry bureaus or collectives. When thereform and opening-up policy was initiated inChina, with the implementation of HouseholdResponsibility System (HRS) in rural areas, privatesectors began to participate in forestry. In March1981, the State…     

商品林企业有关会计问题研究

本文结合林木资源生产及资金运作特点 ,探讨了在商品林生产采取企业式经营、核算的前提下 ,商品林企业林木资源资产、收入、成本、费用的确认及计量问题。     

山东林业产业化调查

文章在大量调查的基础上,对山东省林业产业化的现状、经验以及存在问题进行了研究总结和分析,提出了有针对性的对策和建议。在山东省这样一个林业资源并不十分丰富的省份,把林业作为一个产业体系,置于国民经济发展的大环境中研究、思考,力求建成林业产业大省,对于促进林业生态、经济和社会三大效益的提高,具有非常重要的现实意义。     

The scope for reconciling public good and private forestry in the United Kingdom

The nature of private forestry in the UK as an economic activity is changing, with increasing ‘public good’ demands being placed on forest owners, with or without compensation from government. Although the motives for owning woodland are weakly researched, it is evident that amenity and recreational interests rather than formal productive economic activity are a major force in influencing woodland purchase and may well be a dominant force in woodland management over many parts of the UK. Recent research suggests a need for recognition of the high value of the public goods and, in particular, recognition of their high levels of spatial variability, whilst recognising that the public good — private good dualism is an oversimplification of the actual situation. New policy instruments are currently being implemented in various parts of the UK by devolved governments, and their capacity to both remediate market failure and address the needs of forest owners is considered. Their voluntary character and the preferences of forest owners may seriously constrain the optimal delivery of public goods. Further, existing policy instruments may be seen as insufficiently geographically targeted to areas where the greatest social benefits could be anticipated from policy-induced improvements in public good values.     

关于城市供热计量收费的探讨

本文从我国城市集中供热收费的现状出发,探讨了城市供热计量收费的合理性、可行性及必然趋势。     

现代企业制度和财务管理模式

本文根据现代企业固有的性质和特点,对我国企业现行的会计管理模式以三个方面进行不详尽的探讨。     

Cooperation in private forestry of post-soviet system: Forest owners’ cooperatives in Lithuania

The current state of cooperation in private forestry in Lithuania is examined, with a focus on the analysis of objectives, organisational structure and the ways forest owners’ cooperatives operate. A postal survey has been used as a main research instrument, the questionnaire consisting of a series of multiplechoice close-ended questions. This paper provides insights into the state forest enterprises and other private companies operating in the private forestry sector, and places forest owners’ cooperatives in a broader context of the private forestry sector. A typical forest owner’s cooperative in Lithuania has up to 10 members and about 20 clients to whom services are provided. The leaders of cooperatives indicate that the optimal number of clients using their services should not exceed 40. The main stated objectives of cooperatives are the provision of services to their members under the most attractive conditions, uniting members, and earning a profit for the members. These activities of cooperatives revolve around timber harvesting and trade. It is concluded that the process of cooperation of private forest owners in Lithuania is rather slow, although positive development can be observed.     

培育笋竹加工龙头企业 促进竹业产业快速发展

调查了建瓯市10家年产值上千万元的笋竹加工企业的生产现状和存在问题,提出发展对策。     

价值链分析法与企业战略成本管理

运用价值链的原理和价值链的分析方法,提出了我国企业实现战略成本管理的必要性与基本思路和重要途径,强调指出我国企业应改变传统的成本管理观念与成本管理方法,构造企业良好的价值链,提高产品的成本效能和企业的经济效益.     

社会情境视野下的岭南传统私家园林研究思路

文章通过对社会情境概念进行解析,论述了西方园林史研究范式的变革;针对岭南传统私家园林的研究现状,结合当代国际上的新观点、新动向,探讨了基于社会情境研究园林的构想,旨在为岭南传统私家园林的研究提供新的思路和方法。