边境口岸进出口贸易数据纳入经责审计的必要性

多年来,边境贸易一直是我国边境城市经济社会发展结构中的重要组成部分。党中央和国务院在边境地区创新发展、优化边境地区营商环境和边境贸易工作等方面始终保持高度关注。因此,在对边境口岸城市进行经责审计过程中,将进出口贸易数据纳入审计范围是必要的,而进出口贸易额、过货量则是进行边境贸易审计的重要抓手。     

浅议中俄边境贸易发展

边境贸易是毗邻国家边境地区和边民之间进行商品交换,是包括边民互市、边境民间贸易（或称边境小额易货贸易）和边境地方政府之间贸易以及其他边境地方经济技术合作和科学技术交流活动的总称。边境贸易的发展既是中俄战略伙伴关系建立与发展的结果,也是中俄经贸合作未来的发展方向之一。中俄边境贸易的发展有利于我国边境地区的经济发展,促进了当地民族经济繁荣,为全国经济的稳定与发展做出了贡献。     

大黑河岛上的明珠——黑河市热电厂改革发展纪实

黑河是我国北部的边境口岸城市．位于黑龙江省北部，东濒黑龙江，与俄罗斯布拉戈维申斯克(海兰泡)隔江相望。边境河道长358公里，全市总面积为6．68万多平方公里：是全国边境贸易过货量最大的江运口岸，是黑龙江沿岸最大的政治、经济、文化中心。     

浅析云南边境贸易对当地民族区域经济的影响

云南省是我国民族最多的省份,并且有16个少数民族跨境而居,与缅甸、老挝、越南毗邻,得天独厚的地理条件使云南的边贸发展具有无可比拟的区位优势,边境居民长期在生产生活上相互帮助,互通有无,调剂余缺,边境贸易对于促进云南边境地区社会经济发展、民族团结,以及加强同周边邻国的良好关系都有很重要的作用。     

我国边境贸易检验检疫检务管理战略决策

文章阐述了边境贸易政策对国家和边境民族地区经济的重要意义,分析了我国边境贸易检验检疫检务管理中存在的问题,并指出适用于我国边境贸易实际的边境贸易检验检疫检务管理战略决策的方向.     

既求功在当代 又图利在千秋 国境商都天蓝蓝——绥芬河市实施“蓝天工程”纪实

边境口岸绥芬河市历史上就有“国境商业都市”之称,20年代初曾有18个国家和地区在这里设立商务办事机构。1992年,绥芬河市又被国务院批准为“沿边开放城市”,边境贸易和民间互市贸易得到了空前发展。几年来,经过     

我国边境贸易检验检疫检务管理战略决策

文章阐述了边境贸易政策对国家和边境民族地区经济的重要意义，分析了我国边境贸易检验捡疫捡务管理中存在的问题，并指出适用于我国边境贸易实际的边境贸易检验检疫检务管理战略决策的方向。     

广西边境贸易发展中存在的问题及对策

自1991年国家批准边境地区实施边境小额贸易政策以来，广西的边境贸易发展较快，对繁荣稳定边疆、增进民族团结和睦邻友好起到了积极作用；但是，随着出口贸易摩擦频发、产品持续涨价、竞争激烈矛盾不断加剧、出口退税政策调整等情况下，边贸企业利润下降，生存空间日益缩小。文章从广西边境贸易发展的现状，分析制约边境贸易发展的因素，并对边境贸易发展提出一些建议。     

跨越国门的选择：对我省部分边境县（市）边境贸易发展情况的调查与思考

自１９８２年国家实施沿边开放政策以来,我省先后有１９个边境市县被国务院批准为沿边开放口岸城市。十几年后的今天,这些市县的发展状况如何？制约中俄两国边贸发展的主要因素是什么？如何抓住两国建立“面向２１世纪的战略伙伴关系”这一历史性机遇,寻求进一步促进边境贸易发展的最佳途径？带着这些问题,最近,我们沿着当年国门开启的转迹,先后到抚远、饶河、同江、东宁、绥芬河等地进行了深入的调查,所见、所闻、所悟,使我们深深感到,尽管边境贸易发展之路崎岖坎坷,但跨越国门发展边境贸易,无疑是振兴黑龙江经济,使边境地区告…     

桥头堡战略下云南边境旅游产业发展浅析

旅游产业是云南省支柱产业之一,而边境旅游则是云南旅游产业实现国际区域合作的重要窗口。2011年,云南制定桥头堡战略规划,为云南边境旅游业带来了难得的发展机遇,同时也将面诸多挑战。在桥头堡战略背景下,必须积极推进云南边境旅游业同时走向国内联盟与国际区域合作的双轨发展模式。     

A note on the length of the black-white border

Two simple models of racial prejudice and household location predict that the black area in a city will be of the shape that minimizes the length of the black-white border. This note provides a way to test these models by showing, for a variety of assumptions about urban structure, that in a city with a population more than about 10% black, the black-white border will be shorter if the black area is wedge-shaped than if it is circular.     

Traders,courts, and the border effect puzzle

Although there is mounting empirical evidence that the mere presence of borders contribute to reduce trade significantly, there is no firm view on what are the reasons underlying this phenomenon. This paper investigates the role played by asymmetries in judicial systems in driving the “border effect”. First, we provide evidence that differences in the judicial system matter for the volume of trade flows. Variables capturing the extent of asymmetries in the procedures to settle trade litigations perform significantly in estimation both across OECD countries and across French regions. Second, we develop a matching model of trade showing that such asymetries in the legal system fragment trade through a mechanism which is essentially different compared with that of transport costs or formal trade barriers.     

State and local fiscal policy and growth at the border

The paper studies the connection between state and local fiscal policy, as measured by the share of government spending and revenues in personal income, and the economic activity of counties that share a state border. I construct a panel of pairs of US counties that share a state border from the 1970s to 2012. Economic activity is measured by county employment, wages and business establishments. The state and local government spending and revenue shares are aggregates for the states on the respective sides of the border. I estimate distributed lag regressions of changes in economic activity on changes in state and local government budgets in two ways. The first (double difference) utilizes change in the difference between border counties. This suggests a quite modest relocation of economic activity away from states with fiscal expansion. I then look at activity on each side of the border separately and find more substantial and consistently negative effects of fiscal expansion on both sides of the border. A border county shares the negative consequences for its neighbor of growth in the size of that neighbor's state and local governments. This negative fiscal externality is roughly half the size of the direct negative effects from similar own-state spending increases, and the sum of the two is substantial economically.     

Research Forum: cross border comparisons Introduction

This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective. Whilst distressed companies were more likely to disclose early, auditor size, directors' shareholdings and non-audit fees were not significantly correlated with early disclosure. These results cast doubt on the view that voluntary disclosure of non-audit fees was used to signal audit quality. The evidence also indicates a positive weakly significant relationship between disclosed non-audit fees and audit qualifications. This suggests that when non-audit fees are disclosed, the provision of non-audit services does not reduce audit quality.     

推动宁波口岸进口增长对策研究

本文从分析宁渡口岸进口贸易增长的现实和理论意义入手,结合宁波口岸进口贸易现状,运用因子分析法着重剖析了影响宁波口岸进口的主要因素,在确定因子的基础上运用主成分回归法建立了宁波口岸进口模型.针对口岸进口增长的主要因素进一步分析了促进宁波口岸进口增长的优势和劣势.最后从建立更加稳定的扩大口岸进口贸易规模的动力机制、促进体系和保障机制提出推进宁波口岸进口增长的相应对策.     

试论沈从文小说《边城》的意境营造

为什么人们对《边城》百读不厌?其重要原因之一,就是沈从文在《边城》中营造了如诗如画、令人神往的意境.然而,《边城》的意境究竟是怎样营造来的?笔者反复研读沈从文的《边城》文本及有关文论,发现《边城》的意境主要是运用"空白"表现技法、抒情表达方式、修辞手法、点化技法、象征艺术手法、织梦方法等营造出来.     

市场失效、市场界限与城市规划调控

以经济理论分析市场失效、市场界限,论证城市规划作为政府管理对城市建设、资源保护、土地利用安排等方面干预和管理必要性和主要内容.     

Tax avoidance and business location in a state border model

Previous studies have struggled to demonstrate that higher taxes deter business activity. We revisit this issue by estimating the effect of changes over time in cross-border differences in state tax conditions on the tendency for new establishments to favor one side of a state border over the other. Identification is enhanced by taking account of previously overlooked reciprocal agreements that require workers to pay income tax to their state of residence as opposed to their state of employment. When reciprocal agreements are in force, higher personal income tax rates lure companies from across the border, while corporate income tax and sales tax rates have the opposite effect. Where reciprocal agreements are not in place, the results are largely reversed. These patterns are amplified in heavily developed locations, and differ in anticipated ways by industry and corporate/non-corporate status of the establishment. Overall, results strengthen the view that state-level tax policies do affect the location decisions of entrepreneurs and new business activity, but not in a way that lends itself to a one-size-fits-all summary.