假冒伪劣屡禁不止的原因及对策分析

有关假冒伪劣产品的报道和投诉常常见诸于新闻媒体,据中国消费者协会统计,对假冒伪劣品问题的投诉已连续多年居高不下.这些问题已成为全社会关注的热点和影响经济发展的重要因素.假冒伪劣品的存在既扰乱了市场经济秩序,又侵犯了消费者的权益,损害了社会福利.在改革开放取得辉煌成就20年后的今天,虽然打击假冒伪劣产品的活动取得了一定的成绩,但在各级各类市场上仍然还有大量假冒伪劣品的踪影存在.只要假冒伪劣产品存在于市场中,就说明有适合于假冒伪劣产品生长的土壤.假冒伪劣品严重影响着一国的政治、经济、社会生活,为此我们不能忽视对假冒伪劣品进行研究.本文从系统性的角度对假冒伪劣的原因进行了深刻分析与梳理,在此基础之上提出了针对性的应对策略.     

从一简单博弈模型谈假冒伪劣的综合治理

一、问题的提出 假冒伪劣商品指不真或质量低劣的商品,假冒伪劣现象指制售不真或质量低劣的商品以欺骗消费者的行为.它成为影响中国经济发展的最大顽症,对其整治的效果从一定程度上可以看作市场经济体制完善程度的标尺.     

从会计学角度分析假冒伪劣产生的原因及治理对策

当前,在市场经济体制下,假冒伪劣商品屡禁不止,甚至有愈演愈烈之势.本文从会计学角度分析其产生的原因,并提出治理对策.     

假冒伪劣为何屡禁不止

当前,制售假冒伪劣商品的行为已成为社会经济生活中的公害,人们异常痛恨,又十分害怕被假冒伪劣产品所愚弄。假冒伪劣愈来愈烈,屡禁不止,究其原因是有生存的土壤和藏身之地,其主要表现在以下几个方面:     

假冒伪劣产品的经济学分析

在现实的市场中,存在着很多假冒伪劣产品。当前,打假难,打不死,制假售假现象屡禁不止。假冒伪劣产品不但损害消费者与正品厂商的权益,还扰乱了市场秩序,社会危害很大。文章从假冒伪劣产品产生的根源进行分析,并对此提出了解决之策。     

对假冒伪劣现象的法律思考

随着市场经济的发展,各种假冒伪劣商品也随之出现,并破坏着正常的经济秩序。与此同时,市场经济也是法治经济,我国设立了一系列的法律制度,对假冒伪劣商品的生产者和销售者课以各种类型的法律责任,并且构建了完善的打击假冒伪劣现象的法律体系,从而维护市场的公平、合理竞争和正常的市场经济秩序。     

假冒伪劣商品的成因、危害及对策

在社会主义市场经济飞速发展的今天,各种假冒伪劣的现象也层出不穷,严重影响着经济的发展。本文从生产和销售者利益的驱动、消费者贪图便宜的心理、产品交易市场信息不对称、法制不健全和处罚力度轻几个方面分析了假冒伪劣的产生原因。假冒伪劣商品日益严重给广大人民和社会带来了巨大危害第一,严重损害名优企业。第二,给工农业带来危害。第三,给人们带来物质、精神损害。第四,败坏出口商品信誉。国家采取一系列的对策和措施治理假冒伪劣,维护人民利益,国家安全。     

综合信息

五道防线对假冒伪劣进行斗争 国家质检总局副局长李传卿表示,今年质检工作要建立几道防线。一是端掉造假窝点。二是打击假冒伪劣的标识和假冒伪劣的包装物。三是组织质检机构进入流通环节,加强对商城商厦批发商品质量的产品监督。四是加强对废旧物资的监管。五是建立一个信息库,就是要对全国制售假冒伪劣商品的违法犯罪分子建立一个黑名单的数据库,实行全国联网。 质检部门把食品、农资、建材三项产品的打假作为永恒的主题,在食品、农资、建材、电器、电线电缆、锅炉、汽车玻璃、卫生制品等方面组织专项斗争,把斗争推向深入。     

"假冒伪劣"行为的刑罚必要性分析——以三鹿奶粉事件为视角

刑法的谦抑精神要求刑法不能过多地干预经济生活和轻微的违法行为,但在利益的驱动下,＂假冒伪劣＂行为往往无法自行停止而滑向罪恶的深渊,刑罚作为最为严厉和惩罚最彻底的措施,是保证其他措施有效的坚强后盾和阻止＂假冒伪劣＂行为的最后防线,具有其他措施无法比拟的特殊预防作用和一般预防作用,如果缺少刑罚这个最底线,那么消灭＂假冒伪劣＂行为的措施无异是隔靴搔痒。     

浅议假冒伪劣的危害成因及法律对策

日前假冒伪劣商品泛滥已经成为我国经济生活中的一大社会问题,它对人们生产生活、社会再生产的正常运行、经济发展等方面部造成了很大影响。本文主要从目前假冒伪劣的概况、原因、特点、危害及对策五方面进行了阐述。     

论内幕信息的界定

《最高人民法院、最高人民检察院关于执行<中华人民共和国刑法>确定罪名的补充规定(四)》将《刑法》第180条第4款规定为利用未公开信息交易罪。但该款规定的犯罪对象其他未公开的信息属于我国《证券法》规定的内幕信息的一种,即对该公司证券的市场价格有重大影响的尚未公开的信息。这种信息在其他国家与地区也是作为内幕信息认定的。对于违反我国《刑法》第180条第4款规定的行为,我们可以按照内幕交易罪进行处理。     

Dissecting the Effects of Terms of Trade Shocks on the Korean Economy

Micro- as well as macro-level analyses on the terms of trade (TOT) for Korea are conducted. We demonstrate that the deteriorated TOT since the mid-1990s are largely attributable to declines in export prices of manufacturing goods and surges in energy import prices. A further investigation using a vector autoregressive (VAR) model identified by sign restrictions on impulse responses suggests that the structural innovation that reduces export prices and increases import prices is the most significant driver of the TOT fluctuations in Korea. Although the shock deteriorates the TOT, it is clearly associated with an expansionary effect on output, which is more pronounced at longer horizons.     

With both feet planted firmly in mid-air: Reflections on thinking about the future

This article reflects on over two decades of one individual's thinking about the future. Of central concern are the epistemological problems raised by futures studies and the role of the values and beliefs of both the producers and consumers (as well as anti-consumers) of futures studies. Increasingly Professor Michael has come to be concerned with the functions futures studies perform rather than the undertaking itself. Futures studies are seen essentially as storytelling-and various methodological injunctions and morals flow from this view.     

A Simulation-Based Investigation of Errors in Accounting-Based Surrogates for Internal Rate of Return

Accounting-based measures of a firm's ex post performance represent accessible, albeit imperfect, surrogates for its internal rate of return (IRR). Using a cross-sectional data set obtained via computer simulation, this study calculated the error with which the accounting rate of return (ARR) and conditional estimate of internal rate of return (CIRR) estimate IRR. The study compared the error with which both surrogates measure IRR, as well as the ability of growth in unit demand (gD), inventory cost flow assumption (INV) and depreciation method (DEP) to explain the measurement error in both surrogates.     

IPO摇号:一种新方法的探讨

摇号抽签是新股发行过程的重要环节,能够体现证券市场的公开、公平、公正,但是现有摇号方法规则较为复杂,操作过程冗长。本文提出了一种新方法——"等步长递增"摇号方法,该方法操作简单可控,并可以保证中签结果具有最优的分布均衡性,与现有摇号方法比较,在均衡性、可操作性等方面有很大提升。文中研究了新方法的公平性、均衡性等,并给出了严格的数学证明。     

Institutional Dances: How the First Accounting Degree in Canada Came to Be at the University of Saskatchewan*/ PÉRIPÉTIES COMPTABLES: LA CRÉATION DU PREMIER DIPLÔME CANADIEN EN COMPTABILITÉÀ L'UNIVERSITÉ DE SASKATCHEWAN

This paper tells how the School of Accounting and the bachelor of science in accounting degree were established at the University of Saskatchewan. Archives, various published histories, and contemporaneous periodicals serve as the main sources of information. The Institute of Chartered Accountants of Saskatchewan plays a key role in the history and it is evident that the establishment of the accounting program was critical for the legitimacy of both the University and the Institute. The paper argues that the University of Saskatchewan had the first school of accounting and the first accounting degree in Canada. A brief overview of the development of other business‐oriented degrees and diplomas in universities across Canada is provided in order to support this claim. Based on the history provided and some additional contextual material, some speculation is offered as to why the University of Saskatchewan was the first to offer an accounting degree instead of one of the older, more established universities in eastern Canada. The paper makes three contributions. First, it fills a void in the literature with regard to the history of the School of Accounting and the accounting degree at the University of Saskatchewan. Second, it provides a bird's‐eye view of the establishment of business education programs at other universities in Canada. Third, it adds to our understanding of the relationship between the accounting profession and academe by demonstrating how people and institutions align to create new educational mechanisms.     

财政投入对中国产业生态化效率提升的实证研究

以DEA模型和 Malmquist生产率指数为基础,利用2009-2013年的省际面板数据,分别从静态和动态两个方面对我国的产业生态化效率进行了测算。结果表明：各投入要素结构以及能源配置结构出现失衡,“三次产业就业人数”“综合能源消费量”“用水总量”以及非合意性产出“二氧化硫排放量”“烟尘排放量”出现冗余,合意性产出“工业固体废物综合利用率”则呈现产出不足;我国产业生态化效率的非有效及波动主要由纯技术效率以及技术进步的不稳定导致,技术创新能力没有得到充分开发。最后,从优化财政支出结构、能源配置结构以及推行绿色税制三方面提出了相应的财政政策建议。     

中国贸易条件变动趋势分析——基于1993-2017年月度数据的研究

基于1993-2017年月度数据研究发现:中国三大贸易条件指数(2010=100)中价格贸易条件上下波动明显,标准差为6.0;收入贸易条件长期稳步上升,近三年相对于最高点下降了15%~20%;要素贸易条件一直呈上升趋势,标准差为66.2.人民币汇率一次性大幅度变动时,中国价格贸易条件有显著变动.人民币显著升值时,价格贸易条件马上明显改善,但维持时间不长,随后又发生逆转.人民币一次性大幅度贬值导致价格贸易条件长期恶化有一定的时滞.国外发生经济或金融危机而中国宏观经济较稳定发展期间,中国价格贸易条件改善.为此,我国应积极推动人民币汇率向均衡汇率靠拢,针对性地采取限产计划,以提升国际分工地位,从根本上改善贸易条件和增加经济福利.     

Demand for and Assessment of Audit Quality in Private Companies

Financial statement audits are mandated in most countries, thus making it difficult to distinguish between auditing driven by private incentives versus that driven by regulation. Who would ask for an audit, and how would its quality be assessed in the absence of regulation? Many private companies in Canada get their financial statements audited even though the law does not require it. In this field study, we conduct interviews to discover reasons for demanding an audit, and criteria used to assess their quality. Our study reveals that both internal stakeholders (management, boards, and employees) as well as external stakeholders (customers, banks, and private equity firms) request audits. Users evaluate audit quality based on a variety of criteria such as the auditor's accounting expertise, the absence of errors, the fees involved, risk assessments offered, allocation of effort, internal control, and general business advice. Implications for audit regulations are discussed.     

美国税权划分制度评析与借鉴

美国的联邦、州和地方三级政府各自拥有属于本级的税权,并在同级政府层面上表现为税收立法权、执法权和司法权三者之间的划分与制衡。本文通过分析美国税权划分的主要特点,对我国税权划分改革提出了若干建议:确定税权划分的法定主义原则、税收立法权划分的指导思想、赋予地方适度税权的具体设想、明确划分中央与地方税收执法权限、建立解决地区间税权争议的协调机制、通过一些制度设计完善税收司法权的行使。