基于会计学视角的国际对华反补贴分析

随着我国对外贸易的快速发展，我国出口行业将进入贸易摩擦高发期。西方主要贸易国已经开始对我国出口产品进行反补贴调查，国际对华反补贴形势日趋严峻。出口企业要从容应对反补贴调查和起诉。会计知识和会计信息必不可少。本文从解读反补贴的相关法规知识入手，寻求会计在反补贴中的突破口；分析了我国在应对反补贴中存在的问题，并提出了解决措施，以期为我国应对反补贴诉讼提供参考。     

反补贴会计初探

反补贴是我国现阶段扩大出口所面临的障碍之一。应诉反补贴作为一个新事物,需要国内会计学界进一步研究,以实现未雨绸缪。本文结合WTO相关规则和欧美反补贴法律,从会计的角度来解读应诉反补贴所需要关注的若干问题。     

国外对华反补贴之研究与对策

众所周知,WTO成员国经常采用反补贴等贸易救济措施对其他国家进行制裁。目前,尽管针对中国的反补贴调查并不多,但是随着承认中国市场经济地位的国家增多,中国面临的风险也越来越大。本文通过描述反补贴在 WTO协议中的相关规定以及外国对华反补贴的现状,找寻问题,提出建议。     

美国对华实施反补贴措施问题研究

美国自2006年对产自中国的铜版纸发起反补贴和反倾销的调查后,进入对中国的"双反"贸易救济时代.美国对华反补贴有调查频率快;涉案产品集中;采取反补贴与反倾销合并调查等特点.在分析美国对华反补贴的理论基础之上,笔者认为美国经济增长较为缓慢美国国内法的支持是美国对华反补贴的主要原因.美国频繁的反补贴调查不仅影响中国对美国的产品出口,更因其强烈的示范效应使得在世界范围内对华反补贴案件激增,引起中美关系的恶化.为降低美国对华进行反补贴带来的负面影响,在经济方面,我国企业应进一步实施市场多元化战略,并且加强自主研发;在法律方面,对内要完善国内反补贴法,对外积极争取市场经济地位.     

美国反补贴法“非市场经济国家”适用问题研究

不对“非市场经济国家”适用反补贴法是美国长期以来奉行的立场并有其判例支持，美国商务部对原产于中国的产品发起一系列反补贴调查表明其已推翻自己先前的立场。文章着重探讨最具代表性的美国反补贴法对“非市场经济国家”适用问题的法律规定，分析了其成文法和判例法的相应演进历程，并指出美国反补贴法的变化对我国的影响。     

江苏108家板材企业遭美“双反调查”

美国商务部日前宣布，对从中国进口的硬木和装饰用胶合板发起反倾销和反补贴调查。江苏是中国的胶合板主产区。美国此次“双反调查”涉及徐州、宿迁、连云港等地区的108家企业，涉案金额3。3亿美元。这是2012年以来美国对中国产品发起的第四起反倾销调查和第三起反补贴调查，也是江苏继光伏太阳能后遭遇的第二大案值“双反调查”案。     

我国应对国外反补贴的对策探讨

反补贴作为WTO为维护非歧视和公平竞争的自由贸易而赋予成员国的一项权利,一直是国际贸易制裁的重要措施。随着近年来许多国家相继承认我国的完全市场经济地位,再加上加、美两国相继修改国内反补贴法,将其适用于"非市场经济国家",我国无疑将面临更多的反补贴诉讼。因此,分析近年来国外对华反补贴的原因,对于合理规避和减少国外反补贴调查,制定与之相一致的国内产业政策和扶持措施具有重要意义。     

反补贴政策决策：理论与方法体系

目前,全球70%以上的反补贴调查案件都是针对中国,反补贴已经成为中国与国外贸易摩擦新的焦点。在全球贸易方式发生重大变化和贸易保护长期存在的形势下,中国政府反补贴面临潜在的重大政策决策需求。本研究在分析国际反补贴政策实施现状与特征的基础上,试图构建反补贴政策决策的理论与方法研究体系,以期引起更多相关专家、学者的共鸣,为中国反补贴调查机关提供参考和借鉴。     

我省面临的反补贴调查形势及对策

近年来,随着我国对外贸易的不断发展,企业出口所遭受的贸易摩擦也不断加剧。本文重点分析了我省企业遭遇反补贴调查情况及特点以及反补贴调查的背景。给出应对的措施及效果评估,最后提出一些对策及建议。     

美国反补贴法律特点及启示

美国反补贴税法最早制定于1897年，是美国历史上第一部反不公平贸易行为的法律。此后，该法律不断进行修改和完善。《1979年贸易协定法》批准了GATT的反补贴协定，并对美国的反补贴法进行了修订，对补贴的调查权由财政部转交给商务部，明确了调查期限，并规定国际贸易委员会进行产业损害调查，由海关执行反补贴税。     

Countervailing incentives in allocation mechanisms with type-dependent externalities

I study an allocation mechanism of a single item in the presence of type-dependent externalities between bidders. The type-dependency introduces countervailing incentives and the allocation sometimes requires that types in an interior subset obtain their reservation utility. Furthermore, truth-telling requires the ex-ante allocation to satisfy a non-trivial monotonicity condition. I show that this problem is technically different from the one analyzed in related single agent settings. I provide a procedure to identify the main properties of the ex-post allocation. Typically, the solution does not entail a single reserve price. More specifically, each agent faces an allocation rule contingent on whether his and his rival’s types fall below, in or above the (endogenously determined) subset of types that obtain their reservation utility.     

Market structure,countervailing power and price discrimination: The case of airports

A number of interesting policy questions have arisen regarding airport landing fees. For example, what is the impact of joint ownership of airports? Does airline countervailing power stop airports raising fees? Should airports be prohibited, as an EU directive intends, from charging differential input prices to airlines? We set out a model of upstream airports and downstream airlines with varying countervailing power and pricing structures. Our major findings are: (a) an increase in upstream concentration or in the degree of differentiation between airports always increases the landing fee; (b) the effect of countervailing power, via an increase in downstream concentration, lowers landing fees, but typically does not pass through to consumers; (c) with Cournot competition, uniform landing fees are always higher than discriminatory fees.     

The evolution of employers' organisations in the United Kingdom: Extending countervailing power

The concept of countervailing power has been used to suggest that the power of unions explains the origins and development of employers' organisations (EOs). However, unions have declined since the 1970s, but EOs continue to play an important role in employment relations. If pressure from unions is not sufficient to explain continuing employer organisation, what does account for it? This article pursues this question by examining the evolution and activity of UK EOs between the 1960s and 2016. Our countervailing power argument goes beyond a sole focus on unions to include changing pressures and demands on EOs caused by the state such as individual rights legislation and campaigns by civil society organisations. The changing force exerted by these societal pressures helps to explain the shift of EOs' focus from collective bargaining, nowadays only pursued by a minority of EOs, to lobbying, provision of services, legal support, and training.     

Nonprofit organizations,institutional economics,and systems thinking

The present paper applies the logic of John Kenneth Gailbraith's institutional economics analysis of corporate power to inquiring into the societal role of the nonprofit sector. Building on Galbraith's insight that corporations cause subtle but pervasive societal imbalances, the paper locates the role of nonprofit organizations in compensating for these imbalances, thus showing corporations and nonprofit organizations to be mutually complementary rather than antagonistic actors. This argument is supported by Niklas Luhmann's vision of the precarious relationship between the complexity and sustainability of social systems as well as by Kenneth Boulding's analysis of the farmer and labor movement. Luhmann's and Boulding's perspectives show profit-seeking corporations to be social systems developing high technological complexity at the cost of sacrificing their societal sustainability, while the improvement of the latter constitutes the rationale of many nonprofit organizations. The same systems-theoretic logic suggests, however, that nonprofit organizations may tend to underestimate the technological complexity of implementing their mission-related activities, thereby undermining their own effectiveness.     

Innovation, organisationale Routinen und strategische Pfade

This paper focusses on innovation processes by relying on the concepts of strategic paths and organizational routines. Referring to Burgelman’s framework of induced and autonomous strategic action and based on path dependence theory the paper elaborates on the potential countervailing impact of organizational routines with regard to strong strategic paths. The argument is illustrated by an reinterpretation of Burgelman’s empirical studies of Intel. Finally the idea of a “routinized capability of innovation” is critically examined.     

Are Sunk Costs a Barrier to Entry?

The received wisdom is that sunk costs create a barrier to entry—if entry fails, then the entrant, unable to recover sunk costs, incurs greater losses. In a strategic context where an incumbent may prey on the entrant, sunk entry costs have a countervailing effect: they may effectively commit the entrant to stay in the market. By providing the entrant with commitment power, sunk investments may soften the reactions of incumbents. The net effect may imply that entry is more profitable when sunk costs are greater.     

The Choice of Prices versus Quantities under Uncertainty

This paper analyzes a duopoly model with stochastic demand in which firms first commit to a strategy variable and compete afterwards. We find that in equilibrium the relative magnitude of demand uncertainty and the degree of substitutability determines firms' variable choice. Firms set prices if uncertainty is high compared to the degree of substitutability and quantities if the reverse holds true. The reason is that demand uncertainty and the degree of substitutability have countervailing effects on variable choice: Prices adapt better to uncertainty while quantities induce softer competition. If no effect dominates, firms choose different strategy variables in equilibrium.     

Spatial mobility and competition for jobs: Some theory and evidence for Western Germany

This paper sheds new light on the role of regional labor market conditions for regional mobility. We study competition for vacant jobs along two dimensions – between employed and unemployed job searchers, and between resident and non-resident job searchers – within a simple matching framework. Evidence from estimating regional matching functions with data on job searchers disaggregated by previous employment status and regional provenance indicates that competition for jobs along both dimensions affects hiring. Tests of the theoretical predictions suggest that labor market conditions do determine regional mobility, but the countervailing effects of competition between employed and unemployed dilute mobility effects.     

Structural influences upon coordination and performance in multiteam systems

Building upon organizational design and boundary spanning and multilevel literatures, we propose a theoretical framework that extends previous work on the drivers of multiteam system (MTS) coordination and performance. Our proposal integrates aspects of functional process interdependence and different integration mechanisms used within MTSs to better elucidate how different coordination processes emerge. The framework exposes potential countervailing or confluent effects of coordination processes on performance and, thereby, reconciles seemingly incongruent findings regarding the effect of different approaches to coordination on MTSs performance. In addition, our framework helps managers consider the multilevel nature of MTS coordination processes in ways that assist them in selecting an approach to effectively address the coordination challenges inherent in these complex systems.