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An important feature of the relationships among ecosystem services (ESs) is that they have temporal and spatial patterns. The purpose of this research is to understand the relationship between various ESs and to optimize the structure of the ecosystem to ensure the sustainable development of the Guanzhong Basin region. The spatio-temporal synergies and trade-offs among ESs in Guanzhong Basin were analysed using correlation analysis and time-lagged cross-correlation analysis to quantitatively analyze the relationships between the three types of ESs (food production (FP), water retention (WR) and soil conservation (SC)) based on grid-cells. The results of this study were as follows: (1) The spatio-temporal synergies and trade-offs between FP and WR, FP and SC, and WR and SC were widespread in Guanzhong Basin. If a region's synergies and trade-offs are weak, ES interactions can easily be changed from synergies to trade-offs or from trade-offs to synergies under the influence of policies and planning (e.g., Reforestation of Cultivated Land (RFCL)); (2) the order of three paired ES interactions in different land use types were cultivated land > unused land > pasture > forest land, and this order remained relatively stable; (3) the greater the time-lagged correlation coefficient among the ESs, the shorter the time-lag. Thus, the conclusion is that correlation analysis and time-lagged cross-correlation analysis can be used for spatially explicit quantification of the spatial-temporal ES interactions based on grid-cells and can help to identify spatial heterogeneity of ES trade-offs and synergies. This study will help to broaden the depth and breadth of trade-off and synergy in ES to provide a case for practical eco-management under local conditions.

With the global temperature rising and the greenhouse effect serious, the development of a low-carbon green economy will inevitably become an international trend. Since China's current energy structure is a development model of high energy consumption and high pollution, and coal is the main energy source, China's environmental pollution control has a long way to go. Based on this, this paper comprehensively analyzes the statistical description of the accounting in the pollution control project, establishes the optimization model of accounting fair value, and aims to achieve low carbon green environmental governance, and proposes a regression analysis environment based on the second element. Governance accounting model. The linear statistical method is used to calculate the fair value, combined with the payment level of environmental governance and the quality benefit level as the dependent variable, and the equilibrium game control is carried out to realize the green low carbon cost accounting. Finally, through empirical analysis, the regression analysis of the model is better, which leads to the optimization of environmental protection cost.

Empirical data from related listed companies are then adopted to analyze and test the actual effect of corporate social responsibility on the enterprises’ sustainability. Findings show that in each dimension of CSR, the impact on sustainability is fair operation, labor practices, consumer issues, environment, responsibility for governance and community development from high to low in turn. As to economic development and human rights, there is no significant impact on sustainability, and human rights can affect sustainability negatively. Therefore, it is an effective way to promote transportation enterprises’ sustainability by enhancing CSR, performing CSR in stages and ensuring the priority of implementation of part enterprises’ CSR.

The present paper hypothesizes that when the safety motive of sustainable development pursued by financial organizations and the service motive aimed by government financial control contradict, effectiveness of policy conduction would be undermined. Fuzzy comprehensive evaluation method is employed by different target groups to evaluate policy satisfaction. The study has shown that target groups are satisfied with credit system in post-disaster reconstruction.

The transportation industry occupies a vital social role in supporting the national economy. Therefore, it is of great importance to strengthen the prevention and control of operating risk in the related enterprises, so as to improve their sustainability capacity. In this paper, the authors use empirical data from the listed companies in the transportation industry as research samples. Taking into account the state-owned property rights, the authors comprehensively analyze the effect of internal control quality on the transportation enterprises’ sustainability capacity. The authors find out that: (1) Internal control quality can have a significantly positive influence on enterprise sustainability; (2) Compared to the local state-owned enterprises, the internal control quality in central state-owned enterprises will be more conducive to improve sustainability. The findings are of great value as references to improve the internal quality control of transportation enterprises, and to realize the synchronous development of sustainability in both local state-owned enterprises and central state-owned enterprises.

The collapse of China Aviation Oil (Singapore), which has aroused huge attention and consideration on the effective implement of internal control in energy enterprises, warn us that the internal system, lacking the balance of power, will inevitably be an empty talk. This study, based on a series of reality settings such as Operation Guidance for the Internal Control of Petroleum and Petrochemical Industry, has taken the listed companies in energy industry as research samples, and analyzed the influence of power balance on the effectiveness of internal control. The study has found that: (1) Generally, the effectiveness of internal control in energy industry lies above the average level; (2) The power balance, no matter the proxy variable is CEO duality or the proportion of the first big shareholder and the second big shareholder, is negatively correlated with internal control. The research results show that the unbalanced internal power, including both the unbalanced authorities and equity imbalance, in energy industry will weaken the effectiveness of internal control. Hence, to enhance the effectiveness energy enterprises’ internal control asks for further optimizing the balance of stock and strengthening the constraint of senior executives’ power. Keywords-energy enterprise; effectiveness of internal control; equity structure; duality separation

Based on the “Application Guidance for Enterprise Internal Control: Engineering Project”, this paper takes the listed companies in construction industry as research samples. It has unscrambled the development rules of internal control quality in construction enterprises from two aspects: self-evaluation & verification, and goal achievement, and has further analyzed the impact of the internal control quality on the corporate value. The study finds that: (1) The internal control quality of the companies concerned has been improving from 2008 to 2012, especially after 2010; (2) the internal control quality of engineering projects has a significant positive correlation with companies’ sustainability and their current market value. This study would provide support to and serve as references for future efforts to strengthen the establishment of internal control quality and to upgrade the corporate value.

This paper took the listed companies as samples and discussed closely around the executive subject of the internal control—CEO. On the basis of distinguishing the CEO's degree education and professional title education, this paper fully discussed the influence of CEO's education level on the effectiveness of internal control of enterprise. This study found that the CEO's high degree education and high professional title education level are greatly helpful to improve the effectiveness of the internal control, and the further study also shows that the CEO's "double high" education level also helps to enhance the level of internal control effectiveness. This study inspired us that the enterprise internal control behaviors need to embed its CEO's education background, meanwhile, it also provides a guidance for the scientific implement of human resources management and especially provides a reference for the CEO selection. KEYWORD: degree education; professional title education; the effectiveness of internal control; scientific management

It’s an inherent requirement for the energy enterprises to effectively fulfill their corporate social responsibility in order to realize their sustainable development along with the society. Taking the listed corporations in energy industry as the research samples, this paper analyzed the influence of internal control quality on corporate social responsibility. The study drew the following conclusions: Based on the stakeholder theory, the fulfillment of energy enterprises’ social responsibility could be evaluated from various levels, like shareholders, government, customers and employees. The high quality of internal control significantly promoted the fulfillment of corporate social responsibility in the levels of shareholders and government, but it was not so significant in the levels of customers and employees. These conclusions have provided theoretical guidance for the energy enterprises to upraise their internal control quality and to facilitate their fulfillment of corporate social responsibility in view of different stakeholders. Besides, direct evidence support has also been offered for the practical application of “Application Guidance for Enterprise Internal Control -Social Responsibility” and “Operation Guidance for the Internal Control of Petroleum and Petrochemical Industry”. Keywords-energy enterprises; internal control; corporate social responsibility