摘要
洪涝灾害是对社会经济发展影响重大的气象灾害之一。近年来,随着全球环境演变,各种高强度、大损失的自然灾害发生频率明显增加,我国政府每年要投入大量的人力财力进行灾害救援。面对如此频繁的灾害,灾害的预防和救助以及对防灾救灾效益进行评估都是非常重要的。防灾救灾效益评估是全面反映灾害预防及救援的效率,制定相适应的减灾目标,合理的采取防灾、救灾措施的重要依据。论文从气象灾害——洪涝灾害的角度出发,根据洪涝灾害的特点,结合当前洪涝灾害的研究,从会计的视角对洪涝灾害的防灾救灾进行效益评估。
论文首先从理论层面深入剖析了加强洪涝灾害管理的重要性和迫切性,研究了灾害管理的相关理论和国内外的研究现状,为评估洪涝灾害防灾救灾效益提供了坚实的理论基础。然后从洪涝灾害产生及发展的一般规律,概括出洪涝灾害的一些基本特征,并引出预防和救助对于洪灾的管理具有重要的作用。接下来,提出了会计视角下的洪涝灾害防灾救灾效益评估的研究思路。运用会计学的核算方法对灾害的损失和预防救助成本进行计量。最后,文章重点论述了洪涝灾害防灾救灾效益评估体系的建立,融合了灾害损失、灾害成本等多方面指标,并通过案例证实模型的可行性。
论文在视角和内容上具有一定的创新性,对洪涝灾害进行防灾减灾效益评估可以说是目前该领域研究的一个重要问题,内容的衔接具有紧密的逻辑关系,整体来看具有较为完整的内容体系。论文主要将会计学的相关理论和方法用于洪涝灾害防灾救灾效益评估,通过实证分析确定了方法可行,今后也可以尝试用于更多的气象灾害管理中,为政府的有关决策和灾害防御应急体系的建立提供相关的依据。
Flood disaster is one of the meteorological disasters which have a huge impact on the social and economic development. In recent years, with the changing global environment, all kinds of fatal natural disasters happen more frequently. The Chinese government has to spend a lot of money and effort for disaster relief. It is great importance of prevention and relief of disaster and disaster relief benefit assessment. Disaster relief benefit assessment is the basis for the disaster mitigation decision, the mitigation target determination and the disaster relief measures optimization. This paper takes flood disaster as its research objective to assess the benefit of disaster relief according to the characteristics of flood disaster.
Based on the theoretical study, this paper explores the importance and urgency of flood disaster management. Several related theories and the research situation at home and abroad provide important theoretic support for assessing flood disaster relief benefit. First, this paper summarizes some basic characteristics of flood disaster, and points out that human anti-disaster ability improvement is a powerful tool for disaster prevention and management. Secondly, we put forward the research ideas of flood disaster relief benefit assessment from accounting perspective after reviewing advanced achievements at home and abroad. We use the accounting method to calculate the disaster loss and the cost of disaster relief. At last, we mainly discuss the establishment of flood disaster relief assessment system which contains several indexes such as disaster loss, disaster cost and so on. Through concrete case analysis, we confirm the feasibility of the model.
The thesis has certain innovation in perspective and content. Disaster relief benefit assessment is also the hot research in this field. The content is tightly logic-related and has complete research content system. This paper uses some accounting theories and methods to assess disaster relief benefit and then confirm the feasibility through concrete case analysis. Future we could try to use the model in more meteorological disaster management cases and provide relevant evidence for government decision making and the establishment of disasters emergency system.
引文
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