WTO成立以来我国对外反倾销探析

WTO成立以来,我国面临着日益严峻的国外对华倾销形势。本文从数量、年份、国别、涉案产品等方面分析了我国对外反倾销的现状,同时提出了一系列问题。最后从反倾销立法、政府、行业协会、企业、反倾销预警机制和跟踪反馈机制等方面提出政策建议。     

“反倾销会计”“反倾销潮”——论国际反倾销的会计视域及其基点

随着中国对外贸易的迅猛发展,我国与主要贸易伙伴的贸易摩擦日益增多,应诉反倾销也就成了一项重要的会计事务.2005年,国外针对我国发起的反倾销达51起,涉案金额17.9亿美元,我国已连续11年成为全球遭受反倾销最多的国家,中国企业因国外反倾销调查而伤痕累累.从近几年我国企业应诉反倾销的经验看,会计工作做得好坏,往往是决定应诉成功与否的关键性因素之一.目前我国反倾销会计工作才刚刚起步,必须让更多财会人员懂得应对国际反倾销的会计视域及其基点,提高我国企业应对国际反倾销的能力.     

论国际反倾销的会计视域及其基点

随着中国对外贸易的迅猛发展,我国与主要贸易伙伴的贸易摩擦日益增多,应诉反倾销也就成了一项重要的会计事务.2005年,国外针对我国发起的反倾销达51起,涉案金额17.9亿美元,我国已连续11年成为全球遭受反倾销最多的国家,中国企业因国外反倾销调查而伤痕累累.从近几年我国企业应诉反倾销的经验看,会计工作做得好坏,往往是决定应诉成功与否的关键性因素之一.目前我国反倾销会计工作才刚刚起步,必须让更多财会人员懂得应对国际反倾销的会计视域及其基点,提高我国企业应对国际反倾销的能力.     

我国企业应对反倾销的会计联动机制研究

国外频繁对华发起反倾销指控，我国涉案企业应诉不力的一个重要原因就是应对反倾销会计联动机制的缺失。本文对我国应对反倾销会计联动机制的内涵、目标、构建原则、构成要素、结构、功能和治理主体等进行了分析，以期提高我国应对反倾销的成效。     

国际贸易反倾销现状及中国对策研究

近年来，国外针对我国的反倾销案与日俱增，我国已经成为世界上遭受反倾销调查最多的国家，国外对华反倾销已严重阻碍了我国出口贸易的发展。本文描述国外对华反倾销的现状及特点，并对我国产品频遭反倾销的原因及影响进行分析，进而探讨应对国外反倾销的一些可行之策，旨在减少或避免这一现象的频繁发生。     

论我国加入WTO后反倾销法制的完善

本文论述了在国际贸易市场竞争中反倾销措施的重要作用，分析了国外运用反倾销措施的发展趋势，同时分析了我国在倾销与反倾销冲突中所面临的“两头受挤”的局面：一方面，我国的出口产品渐成为世界反倾销的主要目标；另一方面，我国国内市场却受到外国倾销产品的猛烈冲击。针对我国在国际贸易中所面临的形势，论文就如何完善我国反倾销法制提出了建议：一是控制、减少和防止我国在国际市场上被反倾销势头的蔓延；二是大力加强国内反倾销法制建设，从建立反倾销法律法规体系、健全反倾销机构和增强反倾销法律意识三个方面努力。     

浅析我国企业如何应对国外反倾销

改革开放以来,我国加强了与其他国家政治经济文化教育等各个方面的往来,特别是对外贸易的飞速发展。但同时在国际市场上我国是遭遇反倾销最多的,本文解释倾销与反倾销的概念及我国出口产品遭遇反倾销的现状,并分析我国出口产品遭反倾销指控的原因,最后提出我国企业如何应对国外反倾销。     

贸易救济措施及相关政策法规讲座 第四讲：世界贸易组织反倾销制度简介

1979年，欧共体对我国糖精产品实施反倾销调查。这是我国产品第一次遭受国外反倾销调查。发展至今，反倾销措施已经成为国外对华贸易救济调查的主要形式。我国已连续18年成为全球反倾销调查的最大受害方。     

完善我国反倾销法律制度的思考

倾销是一种应受谴责的行为,采取反倾销措施为WTO的规则所允许.中国入世后,有必要根据WTO的原则,完善反倾销法律制度.一方面反对国外不公平贸易竞争,保护国内产业;另一方面对国外不公平的反倾销裁决,也能有对应的手段,从而促进我国对外贸易的发展.     

我国企业反倾销的会计对策

本文系统阐述了我国企业遭遇反倾销的主要特征,讨论了我国企业应诉国外反倾销调查所遇到的会计问题,分析了我国当前反倾销会计工作存在的不足,提出了建立我国反倾销会计机制的几点建议,对于完善我国企业反倾销会计、指导企业提升应诉国际反倾销的能力有一定的参考价值。     

Book Reviews

Book reviews in this article:
The Changing World of Banking . Edited by Herbert V. Prochnow, Jr.
Financial Statement Analysis-Theory, Applications and Interpretation . By Leopold A. Bernstein.
The Theory of Financial Decisions . By Charles W. Haley and Lawrence D. Schall.
Beta Coefficients and Models of Security Return . By John W. Aber.
A Random Walk Down Wall Street . By Burton G. Malkiel.
You Can Profit From a Monetary Crisis . By Harry Browne.
Conglomerate Enterprise and Public Policy . By Jesse W. Markham.
Economics & The Public Purpose . By John Kenneth Galbraith.
Public Economic Theory and Policy . By Gary Fromm and Paul Taubman.
Managing the Dollar . By Sherman J. Maisel.     

BOOK REVIEWS

Book reviewed in this article: PUBLIC EXPENDITURE AND TAXATION IN THE U.K. REGIONS. BL — TOMORROW'S ECONOMIC MIRACLE? by K.N. Bhasker. ESSAYS IN BRITISH ACCOUNTING RESEARCH edited by Michael Bromwich and Anthony G. Hopwood. FINANCIAL REPORTING: AN ACCOUNTING REVOLUTION by W.H. Beaver. FINANCIAL RATIOS AND THE BASIC ECONOMIC FACTORS OF THE FIRM: A STEADY STATE APPROACH by E.K. Laitinen. A BEHAVIOURAL ANALYSIS OF JOINT-COST ALLOCATION AND TRANSFER PRICING by A.L. Thomas.     

BOOK REVIEWS

Book reviewed in this article:
HANDBOOK OF INTERNATIONAL BUSINESS ed. by Ingo Walter
AUDITING RESEARCH: ISSUES AND OPPORTUNITIES by A.G. Hopwood, M. Bromwich and J.C. Shaw
AUDITING SYMPOSIUM VI edited by Donald R. Nichols and Howard F. Stettler
FINANCIAL CONTROL OF DIVISIONAL CAPITAL INVESTMENT by R.W. Scapens, J.T. Sale and P.A. Tikkas     

Book Reviews

Book reviews in this article:
Efficient Capital Markets and Accounting: A Critical Analysis By Thomas R. Dyckman, David H. Downes and Robert P.
Replacement Cost Accounting By Lawrence Revsine . By Lawrence Revsine.
Principals of Modern Investments By Charles A. D'Ambrosio.
Managerial Finance By Stephen E. Bolten.
Capital Markets and Institutions , 3rd Edition By Herbert E. Dougall and Jack E. Gaumnitz.
Financial Decision Making: Concepts, Problems and Cases By John J. Hampton.
Frontiers of Financial Management , 2nd Edition Edited by William J. Serraino, Surendra S. Singhvi, and Robert M. Soldofsky.
Financial Management: Cases and Readings , Revised Edition. By Victor L. Andrews and Pearson Hunt.     

Book Reviews

Book reviewed in this article: A Bibliography of Finance. By RICHARD BREALEY and HELEN EDWARDS. Cambridge, MA: The MIT Press, 1991. Pp. xli + 822. Modern Corporate Finance. By ALAN C. SHAPIRO. New York, NY: Macmillan Publishing Company, 1990. Pp. xxvi + 1045. Options: An Introduction. By ROBERT W. KOLB. Miami, FL: Kolb Publishing Co., 1991. Pp. viii + 216. The Separation of Commercial and Investment Banking: The Glass-Steagall Act Revisited and Reconsidered. By GEORGE J. BENSTON. Oxford: Oxford University Press, 1990. Pp. x + 263.     

Book Reviews

Book reviewed in this article: Business Cycles and Equilibrium. By FISCHER BLACK. New York: Basil Blackwell, 1987. Pp. xi + 180. Corporate Finance. By STEPHEN A. ROSS and RANDOLPH W. WESTERFIELD. St. Louis: Times Mirror/Mosby, 1988. Pp, xxvii + 857. Finance Theory. By ROBERT JARROW. Englewood Cliffs: Prentice-Hall, 1988. Pp. xiv + 298.     

加征关税如何影响美国贸易逆差及全球福利——基于美元本位下两国动态一般均衡框架的分析

本文构建了一个包含美元本位特征的两国模型,在此基础上分析了美国加征关税及引发的贸易摩擦对美国贸易逆差和全球福利的影响,并详细探讨了相关传导机制。在基准模型设定下,美国单方面加征20%关税会使得美国贸易逆差占GDP比重小幅缩小约0.40个百分点,美国长期稳态GDP下降约2.50%,其他国家GDP下降约1.10%,美国居民福利上升约0.60%,其他国家居民福利下降约1.20%。美国单方面加征关税在抑制全球贸易和生产的同时,会通过更加不公平的国际贸易恶化全球福利分配。当其他国家采取报复性措施时,其他国家自身福利并不会进一步恶化,但美国福利会大幅下滑,同时美国贸易逆差相对规模变化不大。贸易摩擦博弈的“囚徒困境”特征在一定程度上能够解释贸易战的发生。削弱美元本位地位能促进国际贸易公平性的提升,进而能减弱贸易摩擦带来的负面影响、提升全球福利水平,并能有效缩窄美国贸易逆差。     

Book Reviews

Book reviewed in this article: The Economics of Mutual Fund Markets: Competition Versus Regulation. By WILLIAM BAUMOL, STEPHEN GOLDFELD, LILLI GORDON, and MICHEAL KOEHN. Boston: Kluwer Academic Publishers, 1990. Pp. xiv + 242. The Great Myths of 1929 and the Lessons to be Learned. By HAROLD BIERMAN, Jr. New York: Greenwood Press, 1991. Pp. xii + 203. Currency Risk and Business—Management. By ALFRED KENYON. Oxford: Basil Blackwell, 1990. Pp. vi + 260. The Future of Banking. By JAMES L. PIERCE. New Haven: Yale University Press, 1991. Pp. x + 163.     

U.S. Equity Investment in Emerging Stock Markets

This article examines U.S. equity flows to emerging stock marketsfrom 1978 to 1991 and draws three main conclusions. First, despitethe recent increase in U.S. equity investment in emerging stockmarkets, the U.S. portfolio remains strongly biased toward domesticequities. Second, of the fraction of the U.S. portfolio thatis allocated to foreign equity investment, the share investedin emerging stock markets is roughly proportional to the shareof the emerging stock markets in the global market capitalizationvalue. Third, the volatility of U.S. transactions in emerging-marketequities is higher than in other foreign equities. The normalizedvolatility of U.S. transactions appears to be falling over time,however, and we find no relation between the volume of U.S.transactions in foreign equity and local turnover rates or volatilityof stock returns.     

Investor Attention and Earnings Management around the World

This study examines the determinants of earnings management in an international setting using the limited investor attention model of Hirshleifer and Teoh ( 2003 ). The model predicts that investor attention reduces earnings management. I use analyst following, institutional ownership, and Big N auditor choice to proxy for investor attention. I have four key findings. First, I document that financial analysts curb earnings management in U.S. firms but not in non‐U.S. firms. Second, I document that institutional block‐holdings curb earnings management across the world. Third, Big N auditors reduce earnings management in U.S. firms but not in non‐U.S. firms. Fourth, I document that corporate governance mechanisms reduce earnings management in U.S. firms but not in non‐U.S. firms.