日韩产业升级的经验及对我国的启示

经济全球化促进了国际贸易的广泛开展和生产要素的全球流动,强化了国与国之间的产业竞争.当前中国产业发展层次不高,处于国际分工的劣势地位,产业亟待转型升级.二战后日本产业政策的合理实施和技术引进后的成功消化吸收保障和促进了战后日本产业的快速发展,开拓了新的经济发展空间和增长点.韩国政府在坚持出口导向型经济发展战略的同时,实...     

金融发展与国际贸易的相互作用探析

随着金融和国际贸易的快速发展,金融和国际贸易已经逐步发展成为国民经济中的重要组成部分,同时也加强了区域间的经济联系.然而当前世界经济全球化日益深入,金融发展和国际贸易之间的相互作用日益凸显.本文就从金融发展和国际贸易之间的关系、金融发展与国际贸易之间的相互作用对该问题进行了分析和探讨.     

浅析中国和东盟的产业内贸易

自20世纪60年代以来,国际贸易实践中出现了一种和传统贸易理论的结论相悖的新现象,即国际贸易大多发生在发达国家之间,而不是发达国家与发展中国家之间;而发达国家间的贸易,又出现了既进口又出口同类产品的现象。为了解释这种现象,国际经济学界产生了一种新的理论——产业内贸易理论。本文以中国和东盟的产业内贸易为例,主要分成如下几个部分:第一部分简要的阐述一下产业内贸易理论的观点;第二部分主要通过分析产业内贸易给贸易双方带来的福利和一些产业内贸易的动因来分析中国和东盟的产业内贸易;第三部分对我国实行产业内贸易的提出一些建议。     

我国加入WTO后的关税政策研究

随着我国加入世贸组织后,关税在国际贸易中占有越来越重要的地位.关税是世贸组织成员国保护国内产业的重要手段,而传统非关税措施的使用受到世贸组织严格控制,数量限制是一种非关税保护措施,在国际贸易中,被世贸组织视为非法,从而体现了关税在国际贸易中的地位和作用.我国加入WTO后的关税政策一直是各成员国热议的问题.     

同城化背景下厦漳泉地区产业合作协调发展的思考

在经济全球化和区域经济一体化的大背景下,相邻城市之间的“同城化”需求愈来愈明显,成为提升区域竞争力的重要手段.同处福建省东南部的厦门、漳州、泉州三地,也明确了厦漳泉大都市区同城化的发展目标.但是,在长期的历史发展过程中,厦漳泉地区经济发展不平衡现象比较严重,产业发展存在较大的差异,定位相近,产业同构,同一化明显,三城鼎立,关联不强,缺乏协作性等问题突出.三地应充分发挥各自比较优势,在产业上优势互补,错位发展,形成1 ＋1 ＋1 ＞3的整体效应.     

浅谈科技创新和中国国际贸易竞争力之间的互动关系

在分析科技创新对我国国际贸易竞争能力之间关系的基础上,提出了通过加强我国科技创新能力,提高我国国际贸易竞争能力的策略.     

借鉴国际贸易惯例 推进国内贸易规范化

国际贸易惯例为不同国家的当事人提供了一个统一的行为准则,使他们在进行国际贸易时有章可循.国际贸易惯例在买卖双方签订合同,履行合同及处理在履行合同过程中所发生的纠纷时,为当事人提供了很大的方便,简化和缩短了当事人之间的贸易接洽,谈判和成交过程.我国即将加入WTO.因此,有必要借鉴国际贸易惯例制定国内贸易惯例,推进国内贸易规范化.     

产业内贸易与经济发展——论我国加入WTO后的贸易政策

国际竞争的变化导致国际贸易出现了一系列新倾向 ,其中最为传统理论所无法解释的是 ,世界贸易中的大部分是国与国之间在同一产业内既有出口也有进口的产业内贸易。通过对产业内贸易理论的分析 ,说明产业内贸易对发展中国家的重要性 ,并由此对中国加入 WTO后的贸易政策提出建议     

浅谈国际贸易风险的防范措施

国际贸易的发展在经济全球化的过程中得到了迅速的发展,我国的经济在国际贸易大规模发展的过程中得到了迅速的带动和提高.企业在遇到发展机遇的时候也承担着一定的贸易风险,如何规避这种风险成为企业和学者一直关注点的主要问题之一,贸易风险关系到贸易国之间的发展和和谐,所以在国际贸易发展过程中应该做好贸易风险的防范.     

中国金融出版社新书推荐

《文化创意产业发展比较研究——理论与产品的国际贸易》作者:白远定价:30.00元本书从理论上对文化创意产业的发展进行论证,从文化创意产业国际贸易的角度论述和比较了文化创意产业的发展与国际贸易状况,并将国际文化创意产业与产品贸易和我国的情况进行了对比研究。     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Aims and Scope

<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to...     

Income smoothing and the cost of debt

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th...     

The case for management history

This article defines the case for treating management history as a discrete subject area, although one closely related to business, accounting, labour, and industrial history. It seeks to concentrate on the nature, process, and practice of management as an activity within the organization, and to argue that it is important that modern British managers understand the intellectual and cultural roots of their profession, since without these they will tend to be swayed by short-term management 'fads'. Within the broad topic there are several identifiable sub-areas for potential exploration, including the comparative historical development of management between different countries, management institutions, managerial careers and labour markets, management structures, management skills, and management thought and theory.     

The life and career of John Spence Ogilvy (1805-71), the first chartered accountant to emigrate to Australia

So far as the available evidence allows, this paper examines the life and career of John Spence Ogilvy, foundation member of the Society of Accountants in Edinburgh in 1854, who emigrated to Melbourne in 1856, but did not play a part in the development of an organized accounting profession in Australia. The paper also attempts to explain the gap of thirty-two years between the formation of the first accounting bodies in Edinburgh and Melbourne.     

Female CFOs and loan contracting: Financial conservatism or gender discrimination? – An empirical test based on collateral clauses

Based on signaling and gender discrimination theory, we examine whether chief financial officer(CFO) gender matters to bank–firm relationships and the designing...     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

<正>The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditin...     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.