【文章內(nèi)容簡(jiǎn)介】 roduction of human protection and soil quality is closely related to , while China in the face of soil conservation on this issue still need to overe a lot of difficulties: The overall situation of the 1 Soil Contamination in China is not : the species pollution area is not clear, the pollutant has a part is not clear, the degree of contamination is yet to be determined, which makes us can not be fully in the formulation of relevant policies and measures of prevention and control, reasonable and pollution 2 to judge the lack of unified standards and lack of a unified understanding, lack of soil environmental quality standard and reasonable, because there is no standard clearly the existence of certain, so that we in the concrete analysis of soil pollution is that there are many mistakes, not clear whether and to what extent such therefore, the existence of the above problems, the progress of China39。s soil pollution control and protection work is slow, so how in this case we can take on what aspects to improve the soil pollution or increase suddenly to protect the public and relevant agencies consciousness, I think can from the following several aspects:The 1 theory research To carry out the investigation of soil quality, soil to develop clear quality standards, national soil quality survey, based on the investigation to find out the soil contamination in China overall situation, research and establishment of soil environmental quality assessment suited to China39。s national conditions and monitoring standards, the formulation of soil pollution prevention and governance strategies, the theoretical research, provide guidance to management for soil 2 areas of research Composition, respectively study the various soil trace elements of soil quality or human health as the research of soil arsenic, cadmium, copper and other heavy metal elements of human impact and search for control measures。content and soil fertility of soil nitrogen and phosphorus potassium research, provide the basis for rational fertilization to improve land productivity etc..Study on soil microorganisms and soil biological, material circulation from the macro, micro aspects of a prehensive understanding of the nature of the soil etc..Study 3 Technology Research on various types of soil self purification ability, study its ability to repair itself to provide the theoretical basis for soil remediation, speed up the input power of science and technology, the application research of soil remediation in the laboratory stage into practice, accelerate the development of soil remediation industry.第三篇：我國(guó)上市公司治理結(jié)構(gòu)存在問題研究龍?jiān)雌诳W(wǎng) ://.我國(guó)上市公司治理結(jié)構(gòu)存在問題研究作者：張 鑫來源：《沿海企業(yè)與科技》2007年第06期[摘要]隨著現(xiàn)代企業(yè)制度的建立，企業(yè)的所有權(quán)與經(jīng)營(yíng)權(quán)分離，建立有效的公司治理結(jié)構(gòu)就顯得日益重要。文章我國(guó)目前公司治理結(jié)構(gòu)中存在的不合理因素，論述完善公司治理結(jié)構(gòu)的必要性。[關(guān)鍵詞]公司治理結(jié)構(gòu)；股權(quán)結(jié)構(gòu)；資本結(jié)構(gòu)；激勵(lì)機(jī)制[作者簡(jiǎn)介]張?chǎng)危洗髮W(xué)會(huì)計(jì)學(xué)院2005級(jí)會(huì)計(jì)學(xué)研究生，湖南 長(zhǎng)沙，410079[中圖分類號(hào)]1[文獻(xiàn)標(biāo)識(shí)碼]A[文章編號(hào)]1007—7723(2007)06—0069—0002在我國(guó)，公司治理引進(jìn)的時(shí)間不算長(zhǎng)，人們對(duì)它的認(rèn)識(shí)也比較有限，對(duì)公司治理結(jié)構(gòu)的內(nèi)涵的解釋也沒有一致的觀點(diǎn)。筆者比較贊同我國(guó)經(jīng)濟(jì)學(xué)家吳敬璉的觀點(diǎn)：“所謂公司治理結(jié)構(gòu)，是指由所有者、董事會(huì)和高級(jí)執(zhí)行人員即高級(jí)經(jīng)理人員三者組成的一種組織結(jié)構(gòu)。在這種結(jié)構(gòu)中，上述三者之間形成一定的制衡關(guān)系。通過這一結(jié)構(gòu)，所有者將自己的資產(chǎn)交由公司董事會(huì)托管；公司董事會(huì)是公司的最高決策機(jī)構(gòu)，擁有對(duì)高級(jí)經(jīng)理人員的聘用、獎(jiǎng)懲以及解雇權(quán)；高級(jí)經(jīng)理人員受雇于董事會(huì)，組成在董事會(huì)領(lǐng)導(dǎo)下的執(zhí)行機(jī)構(gòu)，在董事會(huì)的授權(quán)范圍內(nèi)經(jīng)營(yíng)企業(yè)?！惫煞莨咀钤缯Q生于西方國(guó)家。我國(guó)借鑒這一企業(yè)組織形式是因?yàn)槠鋬?nèi)部管理結(jié)構(gòu)的優(yōu)越性，股份公司尤其是上市公司的內(nèi)部治理結(jié)構(gòu)都是比較完善的。股東大會(huì)、董事會(huì)、監(jiān)事會(huì)相互制約，是公司內(nèi)部各經(jīng)濟(jì)主體及其權(quán)利處于分離和整合狀態(tài)中，保持有效的聯(lián)系，達(dá)到各方利益的均衡、規(guī)范和高效運(yùn)行。然而最近幾年，我國(guó)一些知名公司紛紛暴露出高級(jí)管理人員濫用權(quán)力的問題，給公司造成重大損失。為什么這種從西方借鑒來的現(xiàn)代企業(yè)組織形式在中國(guó)不靈了呢?究其原因是我國(guó)公司治理結(jié)構(gòu)存在眾多問題。一、股權(quán)結(jié)構(gòu)不合理在我國(guó)股權(quán)結(jié)構(gòu)中，以國(guó)家股和法人股等非流通股為主，尤以國(guó)家股比重最大，股權(quán)結(jié)構(gòu)不合理。持有流通股的廣大股東承擔(dān)著由公司的經(jīng)營(yíng)業(yè)績(jī)好壞引起股價(jià)波動(dòng)的市場(chǎng)風(fēng)險(xiǎn)，卻很難作為股東行使到參與公司治理的權(quán)利，而持有國(guó)家股、法人股的股東獨(dú)攬公司大權(quán)卻不必承擔(dān)股票市場(chǎng)的風(fēng)險(xiǎn)。這顯然是一種不合理的現(xiàn)象。股權(quán)結(jié)構(gòu)對(duì)公司治理效率的影響，不僅僅取決于股權(quán)集中或分散的程度，即持股比例的數(shù)量，而且更取決于股東的特性，即持股比例的質(zhì)量。從股東的身份來看，股東有明確的和非明確的之分，其中，身份明確的股東有個(gè)人股東和法人股東兩種。這三種不同特性的股東對(duì)公司治理效率的影響是不同的。一般而言，個(gè)人股東是自然人，具有追求利益最大化的動(dòng)機(jī)和對(duì)經(jīng)營(yíng)者行為進(jìn)行監(jiān)督的動(dòng)力，但是隨著公司規(guī)模的擴(kuò)大和股東人數(shù)的增多，個(gè)人股東對(duì)公司的關(guān)心程度和治理能力便將大為減弱，或是采取“搭便車”的行為來減少其治理成本，或是采取“用腳投票”的方式來制約經(jīng)營(yíng)者的行為。法人股東與個(gè)人股東不同，對(duì)公司的治理能力較強(qiáng)，對(duì)公司的發(fā)展也有著一定的穩(wěn)定作用，但是如果法人持股比例過大，使股票過于穩(wěn)定，也會(huì)影響公司的經(jīng)營(yíng)效率。股東身份不明確，即“所有者缺位”，就會(huì)產(chǎn)生較為嚴(yán)重的“內(nèi)部人控制”問題，在這種情況下，無論采取何種方式的治理均是無效的。二、資本結(jié)構(gòu)不合理資本結(jié)構(gòu)一般是指企業(yè)長(zhǎng)期資金來源的構(gòu)成及其比例關(guān)系。它同公司治理結(jié)構(gòu)有著十分密切的聯(lián)系。有效的法人治理結(jié)構(gòu)的形成要以有效的資本結(jié)構(gòu)為前提。這是因?yàn)楣蓶|和債權(quán)人在剩余控制權(quán)和剩余索取權(quán)上均有所差異，即當(dāng)企業(yè)有償債能力時(shí)，股東就是企業(yè)的所有者，擁有剩余控制權(quán)和剩余索取權(quán)，而債權(quán)人則是合同收益的要求者；反之，當(dāng)企業(yè)償債能力不足時(shí)，這兩種權(quán)力便轉(zhuǎn)移到債權(quán)人的手中。相比之下，后一種情況比前一種情況對(duì)經(jīng)營(yíng)者更加殘酷，因?yàn)榻?jīng)營(yíng)者在債權(quán)人控制下比在股東控制下更容易丟掉飯碗。當(dāng)然，債務(wù)的這種激勵(lì)與約束作用要以破產(chǎn)機(jī)制的有效運(yùn)作為主要前提，因?yàn)閭鶛?quán)人對(duì)企業(yè)的控制通常是通過受法律保護(hù)的破產(chǎn)程序來進(jìn)行的。我國(guó)盡管近年來國(guó)家采