县域土地资源可持续利用评价

——以四川高县为例

学位论文作者：陈兴明

指导教师：肖洪安 教授

摘要：土地资源可持续利用是社会经济可持续发展的物质基础和前提条件，其核心是在保持和改善生态环境的条件下，保证土地资源持续满足人类社会发展的需求。本文以高县为例，通过建立县域土地可持续利用评价模型，以分析县域土地资源持续利用现状，完成对县域土地可持续利用实现程度的定量评价，并分析和评价该县土地可持续利用的水平和阶段，从而发现其在土地可持续利用中存在的问题，探索促进土地资源可持续发展的有效对策措施，为土地部门宏观决策提供依据，达到促进土地资源可持续利用水平的提高。本文立足高县土地利用的现状，依据土地可持续发展理论，采用实证研究和规范研究相结合，定性研究与定量研究相结合，在充分占有和分析材料的基础上，采用德尔菲法（Delphi）构建高县土地资源可持续利用评价指标体系，使用层次分析法确定权重，通过综合权重计算方法，对高县从20xx年到20xx年土地可持续利用情况进行评价研究。研究结果表明：近几年，高县土地资源利用处于基本可持续阶段，对高县土地资源可持续利用影响较大的指标是：“复种指数”、“化肥施用强度”、“耕地有效灌溉率”等，为此提出高县土地资源可持续利用的对策。

关键词：土地资源 评价指标体系 可持续利用评价 高县

Abstract: Sustainable utilization of land resources, the core of which is to grantee that the land resources can meet the demand of human society development, is the material base and precondition of sustainable development of society and economy. Taking Gao County for example, through building up an evaluation model of land resource sustainable utilization in Gao County to analyze the current situation of land resource utilization, then to quantitatively assess the accomplished level of land resource sustainable utilization, and to analyze and assess the level and stage of land resource sustainable utilization of Gao County, thus this paper finds the existing problems in land resource sustainable utilization, explores the effective measures to promote sustainable utilization of land resources, provides foundation for macrodecision-making of agency in charge of land to raise the sustainable utilization level of land recourses.

Based on the current situation of land utilization in Gao County and according to sustainable development theory, by combing empirical research with normative research, integrating quantitative and qualitative analysis, this paper assesses the sustainable utilization of land resources of Gao County from the year of 20xx to 20xx by integrating weighing calculation methods. In this assessment process, assessment indicator system of land resource sustainable utilization in Gao County is built up by adopting Delphi, and weighting is fixed by using analytic hierarchy process on the basis of enough information material.

This research result shows that the sustainable utilization of land resources of Gao County has been in the basic stage of sustainable development in the recent years and the indicants that largely affect the sustainable utilization are as follows: multiple-cropping index, fertilizer using intensity, arable land effective duty of water and so on. Thus this paper provides strategy for sustainable development of land

resources in Gao County.

Key words: land recourses; assessment indicator system; Suitability assessment; Gao County

 

第二篇：论文摘要

在会计学科中，财务会计和管理会计属于两大分支，并在现代企业管理中发挥出显著作用。多年来，传统观念长期认为“财务会计对外，管理会计对内”。会计人员这样的思维，不仅不利于会计职能作用的发挥，而且也阻碍了会计理论的发展。虽然财务会计和管理会计并列为相对独立的会计系统，但企业会计本身就是两者的结合，他们的理论基础具有同源性，共同服务于现代企业会计总体要求。各自从不同的角度反映和控制企业生产经营活动，相互补充，相互配合，共同提供决策者所需要的会计信息。因此，在现代知识经济条件下，财务会计与管理会计的关系是可以有机地融合在一起的，他们具有融合的基础和必要。

现代企业财务会计与管理会计的融合具有必然性和客观性，无论从外部因素分析，诸如信息技术的革新、电子商务及交易方式的涌现，企业财务会计亟待予以完善和发展。还是从内部因素分析，诸如企业内部各环节之间必须加强联系和协调，企业管理会计须发挥更大作用，财务会计与管理会计必须进行更加有效的融合。

In accounting, financial accounting and management accounting belongs to two branches, which play a significant role in modern enterprise management. Over the years, the traditional concept assert "financial accounting for the external parties, management accounting for the internal parties". such thinking not only harms the play of accounting functions, but also hinders the development of accounting theory. Although the financial accounting and management accounting are relatively mutually independent systems, the enterprise accounting itself is a combination of the two. The two accounting systems have homology, and together provides services to meet the general requirements of modern enterprise accounting. For the two accounting systems, each from different angles reflects and controls the enterprise production and management activities. The two accounting systems complement and cooperate each other, jointly providing decision-makers accounting information. Therefore, in the modern knowledge economy age, financial accounting and management accounting can be organically integrated in together, and their Integration is basic and necessary.

Integration of financial accounting and management accounting in modern enterprises is inevitable and objective. From the external factors, such as information technology innovation, emergence of electronic commerce and its trade way, enterprise financial accounting need to be refined and developed. From the internal factors, such as enterprise’ departments must contact and coordinate well each other, so management accounting should play a greater role, and financial accounting and management accounting must be integrated more effectively.

In the discipline financial inventory accounting and management accounting belong to two big branches in accountant, and plays the remarkable role in the modern business management.For many years, the traditional ideas for a long time thought “financial inventory accounting foreign, management accounting to in”.Accounting personnel such thought, not only does not favor the function of accounting function the display, moreover has also hindered accountant the theory development.Although financial inventory accounting and management accounting juxtapose for relatively independent accountant the system, but enterprise accountant itself is both union, their rationale has the homology, serves together modern enterprise accountant the overall request.From the different angle reflected respectively and the control enterprise produces

management, supplemented mutually, coordinates mutually, together provides the accounting information which the policy-maker needs.Therefore, under the modern knowledge economy condition, financial inventory accounting and management accounting's relations is may fuse organically in together, they have the fusion found ationand the necessity.

Modern enterprise financial inventory accounting and management accounting's fusion has the inevitability and the objectivity, regardless of from exterior factor analysis, such as the information technology innovation, electronic commerce and the transaction way emergence, enterprise financial inventory accounting urgently awaits to consummate and the development.From the interior factor analysis, such as between the enterprise interior various links must strengthen relates and coordinates, business management accountant must play the major role, financial inventory accounting and management accounting must carry on a more effective fusion.