利用信用制度化解我国出口企业的信用风险

我国出口企业的交易方式及信用管理严重滞后,在国际营销中面临较大的信用风险,不利于我国外贸出口的稳定发展。为了帮助出口企业应对风险,我国必须建立完善的化解信用风险的信用管理及融资体制:建立出口企业信用征信体系;建立与国际接轨的担保制度;利用进出口银行对出口企业提供支持;借助多边投资担保组织;进一步开放私营机构参与我国出口企业保险业务等。     

提升企业国际竞争力是硬道理

全国政协委员、中山大学管理学院教授、中山大学企业与市场研究中心主任毛蕴诗: 中国企业产品进入国际市场,先进的国际标准要随行 中国的标准战略实施主要面临着以下瓶颈:一是起步较晚,尚未建成与国际接轨的适应市场经济的标准工作体系,导致部分制造型企业在出口过程中遭遇技术标准贸易壁垒;二是部分制造型企业尤其是中小型企业标准化意识较为薄弱.笔者过往调研台湾地区发现,其中小企业积极申请专利,参与国际认证,甚为普遍;三是中国国内、省内经济发达地区与欠发达地区之间,企业的标准意识存在较大差距;四是相关法律法规滞后.     

“沪港通”对两地资本市场的影响

沪港通试点，作为A股与国际资本市场接轨的重要举措，获批至今100天以来，操作层面的规则设计已取得较大进展，内地与香港市场总计超过300家券商参与试点。证监会证实配套政策文件和业务规则已基本制定完成，将于近期陆续发布实施。     

国际劳动立法与我国劳动法制的完善

国际劳工组织是联合国负责国际劳动立法的专门机构,它以公约和建议书的形式制定国际劳工标准.国际劳动立法的宗旨、内容、模式和方法等对我国<劳动合同法>的制定有很大的示范作用,在我国目前已经基本具备了与国际劳工标准全面接轨的条件下,应以国际劳工标准为基准完善国内劳动立法.     

出口信用保险为外贸出口保驾护航

出口信用保险是各国政府支持出口的通行做法，也是世界贸易组织框架内允许的贸易促进措施。充分利用出口信用保险这一政策性金融工具，可以帮助我国出口企业采取灵活的贸易结算方式，获得更多的贸易机会，防范收汇风险，支持我国出口企业“走出去”，开拓国际资源，加速经济发展。     

社保标准化：从可有可无到必由之路

全国社会保险标委会2013年年会刚刚落下帷幕,2014年社会保险国家标准制定工作启动会暨标准制定工作组第一次会议又紧锣密鼓“开场”。4月24日,启动会在山东召开,人社部规划财务司、社保标委会以及参与今年国家标准制定的经办机构代表出席了会议,十家牵头单位认领了2014年标准制定工作任务书。     

建立社会主义市场经济体制加快与国际经济接轨的步伐

国际经济接轨,是一个有着丰富理论和实际内容的开放目标。它不仅是指对外要在更高层次、更多领域吸引更多的外资和技术,寻求更广泛的合作,而且是指通过体制、市场、企业以及生产要素配置等方面与国际经济的统一与融合,实现与国际经济接轨。下面从四个方面分别论述。     

统筹建立我国绿色金融标准体系

<正>绿色金融标准体系是促进绿色金融规范、有序发展的重要工具。当前国际组织、大型金融机构制定的绿色金融标准占据主流地位,我国相关标准体系虽发展迅速,但仍处于起步阶段,国际话语权相对较弱。总体来看,国内外绿色金融标准仍有待进一步完善,我国融入国际绿色标准、参与国际标准制定有着较大空间和潜力。     

自动识别

我国“电子标签”国家标准工作组正式成立 中国国家标准化管理委员会日前在京宣布,正式成立“电子标签”国家标准工作组,负责起草、制定中国有关“电子标签”多项国家标准。 据悉, “电子标签”已经成为二十一世纪全球自动识别技术发展的主要方向。为更好地推动这一新兴产业的发展,适应全球技术发展的潮流,中国国家标准化管理委员会宣布,正式成立“电子标签”国家标准工作组,负责起草、制定中国有关“电子标签”多项国家标准,使其既具有中国的自主知识产权,同时和目前国际的相关标准互通兼容,促进中国的“电子标签”发展纳     

后WTO时代我国出口企业面临的贸易壁垒

在后金融危机时代下,世界整个经济虽在复苏,但整体经济发展缓慢。为了是中国的出口企业能够在新一轮的经济发展背景下有更好的发展,本论文通过列举法、文献资料分析法、定量与定性的研究方法,列举了在后危机时代中国出口企业遭遇贸易摩擦的产品,进一步分析了中国出口企业遭遇贸易摩擦的原因,既有内部原因及出口企业的贸易主要一般贸易为主,出口的产品多为劳动密集型,出口企业的主力为民营企业,使得出口企业容易遭遇贸易摩擦的影响,外部环境下各个国家都竭力挽救本国经济的发展,以出口代替进口,同时对中国出口的产品施加各种各样的非关税贸易壁垒,直接减少了中国出口企业的出口额。所以,本文根据这些因素提出了相应的解决措施,对于出口企业来讲主要是调整出口产品的结构与流向,注重对产品的品牌与专利建设,更重要是注重企业的科学管理,建立风险预警机制,从外部环境上讲,政府要积极低参与间的协商与谈判,为出口企业的发展提供稳定的环境,同时还要从立法、金融、审核标准等方面对中小企业进行扶持,最终使得出口的出口企业能够以更高的水平参与国际分工,提高在国际市场上的竞争力。     

中国国家标准供给水平研究

基于中国国家标准与国际标准化组织（ISO）、标准电工委员会（IEC）与国际电信联盟（ITU）三大国际标准组织为代表的国际标准的全面比较,考量中国国家标准的相对供给水平。结果表明：中国现行国家标准总体上供给较为充足,但仍存在一些供给指数较低的技术领域,且国家标准的供给质量仍需进一步提高。鉴此,应结合产业发展的需求,调整国家标准的供给结构与供给指数,以充分发挥标准推动经济社会发展的重要作用。     

我国国际化会计人才的概念框架、培养模式与质量提升

在中国经济全球化发展过程中,国际化会计人才的培养是我国会计事业发展的重大任务。首先,本文在阐释国际化会计人才培养的概念内涵与基本目标、构建国际化会计人才培养概念框架并简述国内外相关研究的基础上,将改革开放四十年来我国国际化会计人才培养划分为探索学习期、市场发展期、国际趋同期和全球机遇期四个阶段;其次,总结了我国在会计准则全面持续趋同、国家人才战略实施、国际化会计人才培养和国家经济全球化发展等方面取得的丰硕成果,提出了以国际需求拉动、国家战略引领、国际广泛合作、院校倾力培养和社会积极参与为基本特点的我国国际化会计人才培养"五环模式";最后,基于利益相关者视角分析了我国国际化会计人才培养面临的主要挑战,探讨了国际化会计人才的质量提升战略举措。     

论会计准则的国际协调

由于经济发展所处的环境不同，各国制定的会计准则存在很大差异，这种差异赞成的障碍给世界经济带来的困扰日益增加。国际经济愈发展，会计准则的国际协调就愈迫切。本文分析了形成这种迫切性的原因以及促进国际协调所遇到的阻力，阐述了我国参与国际会计协调的思路。     

Foreign Share, Insurance Density, and Penetration: An Analysis of the International Life Insurance Market

Recent trends toward liberalization and deregulation have sparked significant interest in the topic of international insurers' participation in foreign markets. This research develops a profile of foreign national market characteristics that attract international life insurer participation and additionally, empirically assesses the value that international participation has to the host market. Characteristics that are found to be statistically significant with respect to international participation include high levels of trade liberalization and/or low insurer market share concentration, high levels of national wealth, and high levels of government expenditure on social security retirement benefits. With respect to the benefits such participation provides, we see that the presence of international life insurers share positive relationships with both life insurance consumption and the magnitude of the role life insurance plays within the broader national economy of those host markets.     

Politics, Processes and the Future of Australian Accounting Standards

The perspective of public interest and interest group theories of regulation is adopted to consider the future of Australian accounting standards following major reforms proposed by the Australian Commonwealth government as part of its 1997 Corporate Law Economic Reform Program (CLERP). Interest groups in the Australian environment are identified. Their lobbying had influenced the initial proposals; and their reactions when the CLERP proposals were published resulted in substantial modifications to the CLERP proposals, which had initially recommendedthat International Accounting Standards (IASs) be adopted as national standards from 1 January 1999.
The role of accounting standards and the structure of standard setting are explored. The political nature of standard setting is illustrated through a review of the CLERP proposals, submissions of various interest groups and the government's responses to them. The central arguments are that key assumptions underlying the CLERP proposals are flawed, and that the CLERP proposals could not achieve the outcomes desired of them.
It seems inevitable, however, that international standards eventually will supplant domestic standards. In the longer term, Australian standard setters seem destined to have a diminished role in the international standard setting arena.     

Efecto en la calidad de la información ante cambios en la normatividad contable: caso aplicado al sector real mexicano

The purpose of this paper is to examine whether changes in accounting standards improve value relevance of financial information on listed companies in Mexico. The research was conducted for the period 2000-2013 using a sample of 141 companies that report to the Mexican stock exchange using the methodology of panel data. Our findings show that changes in local regulations (generally accepted accounting principles) to internationally approved standards (financial reporting standards and international financial reporting standards) increase the value relevance and therefore the quality of information. The study shows that the accounting information with international financial reporting standards is more trustworthy for foreign and national investors.     

Measuring the convergence of national accounting standards with international financial reporting standards: The application of fuzzy clustering analysis

A single set of accounting standards is considered the path to achieving accounting convergence globally. Given the important role that formal harmonization/convergence plays in the accounting profession and global capital markets, this study focuses on the methods and methodology for the measurement of formal accounting convergence. Based on our review and evaluation of the existing methods for measuring the level of harmonization/convergence between any two sets of accounting standards, we propose using a new method of matching and fuzzy clustering analysis to assess the convergence progress of national accounting standards (NAS) with International Financial Reporting Standards (IFRS) from whole and single standards, respectively. Single standards are clustered according to their convergence level, which may indicate further convergence emphasis. As an illustrative example, the achievements made in China are evaluated using this new method. The results reveal that this new method can measure the convergence level of NAS with IFRS more clearly and informatively.     

Accounting Reforms in China: Cultural Constraints on Implementation and Development

There is considerable theory and evidence to suggest that culture is an important environmental variable influencing the development of accounting systems internationally. According to the Hofstede (1980) and Gray (1988) cultural models, China's accounting development and practice should be in the cluster that supports statutory control, uniform practices, a conservative measurement approach and secrecy in disclosure. A uniform and rigid system of financial reporting has been practised for decades in the People's Republic of China under the centrally controlled economy. The accounting reforms launched since the 1980s aim to establish a new framework for regulating financial reporting which is adaptable to China's recently emerged socialist market economy. The adoption of accounting standards in the later phases of the reforms marks a dramatic turning point in China's accounting history towards a more international Anglo-Saxon orientation in financial reporting. Based on an analysis of the authority for accounting systems, the accounting profession and accounting measurement and disclosure in China, it is argued that this development will be constrained by the influence of China's culture and its accounting subculture. While financial reporting will be governed by accounting standards, their development and enforcement will remain a governmental and legalistic function. Accountants will continue to rely heavily on detailed technical rules. This mixed orientation will constitute China's unique national identity in terms of its accounting and financial reporting system.     

An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany

This study examines the relationship between use of international accounting standards and companies’ source of finance. We investigate the proposition contained in Nobes’ (1998) model that postulates outsider companies (those with a higher level of public finance) in weak equity–outsider markets (capital markets where public equity finance is not the dominant source of finance) are more likely to change their type of accounting system from one focused on information for creditors and tax authorities to one that meets the needs of external financiers. We found strong support for Nobes’ model. Using 408 German listed companies at 1999, we observed that companies with more outsider finance (the proportion of shares held by outsiders and the presence of public debt) were more likely to use international standards (U.S. GAAP or IAS). The results indicate the importance of controlling for source of finance at the company rather than country level in cross‐country studies investigating the benefits of adoption of international standards.     

An analysis of the factors affecting the adoption of international accounting standards by developing countries

The purpose of this study is to identify the factors that could explain the adoption of international accounting standards by developing countries. The following factors have been selected: economic growth, education level, the degree of external economic openness, cultural membership in a group of countries, and the existence of a capital market.Our results indicate that developing countries with the highest literacy rates, that have capital markets, and that have an Anglo-American culture are the most likely to adopt international accounting standards.