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Two grade calculation system and its effect of the cost management insugar mill were introduce in thes article It was considered to be one of the bestsystem of controlling internal economical calculating in enterprise playing an important role to decreasing production cost 本文介绍了二级核算制及其在糖厂成本管理中的效果和作用。认为二级核算制是企业内部经济核算制度的最佳形式之一,对降低生产成本具有十分重要的作用。 Chinas probable continuous development in the twenty-first century depends on the probable continuous developments of material sources and environment.And the probable continuous developments of material sources and environment have the ecological environment protection as the precondition.To educate and guide people to set up the new ideas of the forever developing ecological culture of the idea of taking the environment as home and park,of the main idea of living in peaceful coordination and in the coexistence... Chinas probable continuous development in the twenty-first century depends on the probable continuous developments of material sources and environment.And the probable continuous developments of material sources and environment have the ecological environment protection as the precondition.To educate and guide people to set up the new ideas of the forever developing ecological culture of the idea of taking the environment as home and park,of the main idea of living in peaceful coordination and in the coexistence of nature and man,and to take measures to start ecological industrial construction,to set up the economic accounting system which helps to make reasonable use of natural resources and to protect them,and to take and perfect the measures and policies of laws and regulations which are in agreement with intensive increase model and strengthening environmental protection,is the important way of thinking in the ecological environment protection. 21世纪中国的可持续发展 ,依赖资源与环境的可持续发展。而资源与环境的持续发展又是以生态环境的保护为前提条件的。教育和引导公民树立以家园意识、和合观念为主 ,物我共生 ,永续发展的生态文化新理念 ,采取推行产业生态化建设 ,建立有助于自然资源合理利用与保护的经济核算制度 ,构建与完善与集约型增长方式相适应的加强环保的法律等对策 ,是生态环保的重要思路。 Evaluation on forest ecological benefits is a significant question in current studies. Based on abundant literatures, the meaning of forest ecological benefits, the present development both domestic and abroad, the recent methods and theories mainly applied, were discussed. Thus, the problems and tendencies of research on ecological benefit evaluation were put forward. On the basis of it, eight suggestions are put forward to evaluate the forestry ecological benefits:(1) it is an inevitable trend to carry out... Evaluation on forest ecological benefits is a significant question in current studies. Based on abundant literatures, the meaning of forest ecological benefits, the present development both domestic and abroad, the recent methods and theories mainly applied, were discussed. Thus, the problems and tendencies of research on ecological benefit evaluation were put forward. On the basis of it, eight suggestions are put forward to evaluate the forestry ecological benefits:(1) it is an inevitable trend to carry out the comprehensive evaluation of the multifold forest ecological benefits; (2) upbuilding the theoretical frame of ecological benefits according to the situation of our country; (3) conducting the subarea case research based on the way of creativity accountment; (4) to set up the locating monitoring system of subarea forestry ecology profits to provide the reliable reference for the research; (5) studying the measuring estimate index more comprehensively to make it more self_contained and self_governed; (6) establishing the standards of the forest ecological benefit evaluation so that the evaluation could provide rational evidence for the establishment of the forestry compensation law and so on; (7) upbuilding economic accountment system of forest ecological benefits; (8) establishing economic compensation system of forest ecological benefits. 作者在对大量国内外文献资料研究的基础上 ,针对森林生态效益的内涵、国内外研究的现状、目前主要采用的方法及理论基础作了综述 ,并指出了在森林生态效益评价研究中存在的诸多问题 ,如替代的合理性问题、结果的可加性问题、计算的重复性问题、评价的全面性问题和主观因素的影响等 .并且在此基础上提出了对今后森林生态效益评价研究的八点建议 :(1 )进行森林多种生态效益的综合评价是今后发展的必然趋势 ;(2 )从国情出发建立我国森林生态效益评价理论框架 ;(3)在创新核算方法的基础上开展分区案例研究 ;(4 )建立区域性森林生态效益定位监测系统 ,为研究提供真实可靠的数据资料 ;(5 )更全面地研究生态效益计量评价指标 ,使之既具完备性又具独立性 ;(6 )建立森林生态效益评价标准 ,使评价结果能为林业补偿等法律政策制定提供科学的依据 ;(7)建立森林生态效益经济核算制度 ;(8)建立森林生态效益的经济补偿制度
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