美欧何时承认中国的市场经济地位

“非市场经济地位”问题是WTO国际贸易救济制度中的一个特殊历史遗留问题,极具岐视性、不公平性与不合理性。多年来,美国、欧盟、印度等国家和地区频频针对“非市场经济”中国的出口企业运用替代国、类比国等“非市场经济规则”提起反倾销与反补贴调查,已使中国成为全球贸易摩擦的第一目标国和最大受害国,美欧究竟何时会承认中国的市场经济地位？     

试论会计要素的计税标准——兼谈进一步完善我国的税务会计学

会计要素的计税标准是指财务会计的各要素按照税收法律法规的规定进行纳税核算时所适用的一系列法律标准。计税标准是法律标准,同时又是数学标准。计 会计标准的存在是税务会计学产生的直接原因。计税标准有计多种类,如数量标准、实物标准、地域标准、时间标准等。最常见、最重要的计税标准是数量标准中的价值标准,如计税价格、计税工资、计税收入等。研究计税标准系列是税务会计学的主要任务之一。     

完全市场经济地位仍缺“关键节”

2007年1月，中国商务部透露，在刚刚过去的一年里，又有14个国家承认中国完全市场经济地位。至此，在不懈地努力下，共有66个国家承认中国完全市场经济地位。而截至2004年底，还只有37个国家承认中国这一地位。     

美欧合作制定智能电网标准

近日,美国商务部国家标准与技术研究院（NIST）和欧盟智能电网协调组（SG-CG）联合宣布将合作开展智能电网标准制定工作,着眼于相同的目标和共同关注的领域。     

市场经济地位：中国与欧盟在博弈

没有人怀疑中国将在2016年获得“完全市场经济国家”地位的法律事实,但中国政府试图从欧美等国提前得到相关正式承诺的诉求似乎从来也没有放松过。在出席2011年夏季达沃斯论坛时,中国国务院总理温家宝向来自全球各国的政界与商界坦言：中国愿意扩大对欧洲的投资,但也希望欧盟承认中国的完全市场经济地位。不过,对于中国政府抛出的“绣球”,欧盟发言人随即作出了回应,称欧委会并未就给予中国市场经济地位作出任何承诺。透过中国“热情”遭受欧盟“冷遇”的事实。人们再一次看到了欧盟的顽固、偏执以及对中国尚未释然的许多误解。     

“面向新世纪会计学”的误区——对葛家澍、余绪缨主编《会计学》的批评

众所周知,葛家澍、余绪缨主编的《会计学》,截至今天,已先后出版两种版本:一是作为高等学校财经类专业核心课程教材,由四川人民出版社于1992年出版,并于1995年出版了修订本;二是作为高等学校经济学类、工商管理类核心课程教材,定位为面向21世纪课程教材,由高等教育出版社于2000年出版。本文是对后一种版本的批评,所以标题为"面向新世纪会计学",以资区别。"面向新世纪会计学"是由教育部高教司组织会计界著名学者编著的,集会计基础、财务会计和管理会计于一体的完整的会计学科体系。全书共分二十一章,达60万言。这部面向21世纪的21章教材,据笔者管见,存在若干误区,分述如下。     

对非会计学专业会计教学的探讨

在本科教育阶段,许多高校都将会计学有关课程列为非会计专业的必修课。对于经济管理类专业本科生而言,会计学课程更是专业基础课。由此可见,该课程的重要性日趋提高。会计学相关课程的学习对于非会计专业学生日后从事经济管理工作非常重要,完善非专业会计教学具有十分重要的现实意义。     

对PBL教学法应用于会计学专业教学中所存在问题的思考

本文介绍了在会计学专业实施PBL教学法的基本做法,概述了实施的基本流程和主要活动,包括四个阶段、十项主要活动。本文认为,在会计学专业课程的教学中实施PLB教学法,有益于提高学生分析问题与解决问题的能力、自主学习能力、学习兴趣、陈述能力以及团队合作能力。同时,从教师能力、教师薪酬制度、学生和学生能力评价体系四个方面总结了实施PBL教学法过程中存在的主要问题。最后,本文认为,充分发挥PBL教学法在会计专业教学中的优势,应当改进现行的教师薪酬制度和对学生能力考评制度,通过在做中学和整合资源的途径来提高教师自身能力,并对PBL的实施范围加以适当限制。     

欧盟表示将尽快承认中国完全市场经济地位

2009年5月8日,第二次中欧经贸高层对话在布鲁塞尔结束。会上,中方再次敦促欧盟尽快承认中国的完全市场经济地位,而欧盟也表示将继续推进承认中国的完全市场经济地位。     

市场经济地位:中国经济的“六级考试”

美国认为中国不是一个市场经济国家,其判断依据是美国《1930年关税法》规定的六条标准,即该国货币与其他国家货币的可兑换程度;雇员与雇主谈判工资的自由程度;该国对合资企业或其他外国投资的准入程度;政府所有权或对生产资料的控制程度;政府对资源分配的控制程度与决定价格和产量的程度;以及行政当局认为合适的其他因素。     

美国乔治敦大学访问观察与启示(一)——师资管理

本文介绍了美国乔治顿大学师资管理制度,并总结出其三大特点,借以提出我们在学习和借鉴国外先进经验的同时,应从我国高校师资队伍建设的实际情况出发,不断改进和完善现行的政策措施,为建设高素质的教师队伍而做出努力。     

Measuring the distribution of material well-being: U.S. trends

Economists with a few exceptions have automatically assumed that the important measure of well-being is income. In contrast, economic historians have broadened the measure of well-being with particular interest in mortality, morbidity, nutrition, education and leisure. When one takes this broader view of the standard of living, there appears to be a strong trend toward more equality in the distribution of well-being since the industrial revolution.Gini coefficients calculated for the distributions of lifespan and educational attainment have declined dramatically since the mid-nineteenth century for the United States. Mortality and educational differentials have also declined. Inequality of leisure time and consumption, though not as consistently measured, also show trends toward equality over the twentieth century.These trends toward equality in well-being as measured by indicators other than income and wealth seem to be generated by provision of public goods, natural boundaries to lifespan, educational attainment and leisure, and by the growth in mean per capita income. The divergent trends in the distributions of income and the other measures of well-being caution against reliance on the distribution of income to interpret trends in inequality.     

The quality of Neuer Markt quarterly reports—an empirical investigation

When compared with its prior performance, the year 2001 is not one of the best years for the Neuer Markt. The Neuer Markt's reputation has been marred by the practice of several companies on the exchange that have published misleading information in the form of incomplete annual and quarterly data. In this study, we examine the quality of Neuer Markt quarterly reports by concentrating on the disclosure level of 47 Neuer Markt companies' reports for the third quarter of 1999, 2000, and 2001. To enable making comparisons, we have established four disclosure indexes that measure each report's compliance with the Neuer Markt Rules and Regulations (NM Rules and Regulations) as well as with International Accounting Standards (IAS) and U.S. Generally Accepted Accounting Principles (U.S. GAAP) interim reporting standards. We then attempt to find typical attributes of Neuer Markt enterprises that provide high or low level of disclosure accounting information in their quarterly reports. The results demonstrate that the level of disclosure has increased over time, partly in response to additional enforcement. In this regard, the quarterly reports standardization project of Deutsche Boerse is an important landmark in satisfying investors' information needs.     

The Influence of U.S. GAAP on the Harmony of Accounting Measurement Policies of Large Companies in the U.K. and Australia

U.S. GAAP has increasingly become an influence on accounting practices in other countries, even aside from those traditionally considered under direct U.S. influence. The change arises from the large number of U.S. accounting standards, non-U.S. companies listing on U.S. stock exchanges, and the amount of U.S. direct investment abroad. As the impact of U.S. GAAP varies across countries, it may affect international accounting harmony. This idea is tested by examining the level of international harmony for eleven accounting measurement policies in matched pairs of large companies from Australia and the U.K., two countries with historically strong cultural and economic links. It is argued that, in recent decades, accounting practice in Australia, more so than in the U.K., has become increasingly U.S.-oriented. The concepts of harmony of Tay and Parker (1990) and Archer et al . (1996) are employed. International harmony is measured by the between-country C index and chi-square test; national harmony by van der Tas's (1988) H index. While considerable national harmony is found in the U.K. for seven and in Australia for five accounting policies, there is considerable or complete international harmony for only three policies. Evidence is presented of the influence of U.S. GAAP as one factor explaining the poor degree of U.K./Australia international harmony. Australian companies appear to follow U.S. GAAP to a greater extent than do U.K. companies. The state of partial harmony thus existing restricts international comparability of accounting reports and may cause problems for regulators.     

美国金融危机的根源、影响及我国的对策分析

美国次级抵押贷款危机爆发的根源在于美国扭曲的经济增长方式及不平衡的经济结构.美国金融危机对美国经济产生了消极影响,并进一步蔓延到全球,从而对其他经济体产生影响,也对我国经济造成一定负面影响.因此,我国需要做出相应的调整,一方面避免经济的过快下滑;另一方面,也应适时调整经济结构,扩大内需,增加国内消费.     

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Switzerland

Abstract

Although Switzerland is not a member of the European Union, the EU directives have largely influenced the Swiss accounting regulation. IFRS also have been highly influential since many large companies used them long before they became mandatory for listed firms. Moreover, IFRS served as a benchmark for the development of Swiss GAAP. This article compares the current Swiss accounting regulation to the new EU accounting directive and to IFRS. Despite many similarities, the Swiss regulation retains major specificities, the most notable being the permission of hidden reserves.     

如何提高美国的长期经济增长率

目前美国经济面临两个方面的挑战：一是经济复苏之路曲折艰难;二是实际经济增长率低于潜在经济增长率。短期来看,要推动美国经济快速复苏并提高就业水平,一方面应当永久性地降低税率、大幅降低政府债务水平;另一方面,应当推出基础设施建设支出规划。长期内,应通过增加劳动力供给、提升劳动力素质、提高资本积累速度和质量来提升长期经济增长率。