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<正> 欧盟是我国目前最重要的贸易伙伴之一,同时也是对我国提起反倾销调查最多最频繁的地区,因欧盟反倾销法律和实务是非常复杂和专业的问题,在此不专题论述。现仅就笔者在欧盟学习考察所了解的欧盟的一些基本情况、欧盟对中国出口企业反倾销的主要成因和我们应采取的对策作一些探讨。 相似文献
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<正>美国国际贸易委员会(ITC)副主席迪安娜.蒂娜.奥昆在广州举办的“美国反倾销暨关税法337程序报告会”上表示,今后10年,美国“337调查”对中国出口至美国产品的威胁将大于反倾销和普通的侵权诉讼。近年来,美国对中国发起的“337调查”不断上升。“337调查”已成为继反倾销调查以后中国产品出口至美国的新障碍。 相似文献
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我国外贸企业遭受反倾销的原因及对策 总被引:2,自引:0,他引:2
倾销与反倾销历来是国际贸易中的一对矛盾。倾销是一种人为的低价销售措施 ,是指出口国根据不同的市场 ,以低于有关商品在出口国的市场价格对同一商品进行差价销售。反倾销是国际上通行的进口国政府对进口的倾销产品依法进行调查并征收反倾销税的一种法律制度。倾销是一种不公平竞争行为 ,反倾销是抵制不公平竞争、避免给进口国的经济或生产者的利益造成损害的重要手段。我国企业遭受反倾销的原因越来越多的中国企业遭受反倾销 ,受到了不公正待遇 ,这是由内外两个因素造成的。外因方面 :第一、中国威胁论 ,故意放慢中国经济发展速度。由于我… 相似文献
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欧景华 《中国乡镇企业会计》2010,(10):178-178
<正>反倾销是世界贸易组织允许的世界各国均可采用的维护公平贸易秩序、抵制不正当竞争的重要手段。鉴于目前全球经济低迷,一些发达国家为了解决自身就业率居高不下的问题,纷纷采取贸易保护主义,一旦他们找出了由头,即向我国出口企业发出反倾销的指控。 相似文献
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未名 《福建质量技术监督》2004,(2):17-19
2003年我国外贸进出口额双双超过4000亿美元,为1980年以来增速最快的一年。让人们喜中有忧的是,与之相伴的还有国外对我出口产品接二连三的反倾销调查,各式各样的技术、绿色壁垒。比如近来美国制造商纷纷要求对中国出口的纺 相似文献
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<正>9月11日,美国总统奥巴马宣布,决定对中国轮胎进口实施为期三年的限制关税,即对中国进口轮胎,在原有的4%关税的基础上,加征惩罚性关税。第一年加征35%,第二年加征30%,第三年加征25%。借此抵消中国进口轮胎对美国工人和市场所造成的损失。 相似文献
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随着人们生活水平的提高,对食品安全程度越来越重视,食品冷链物流得到了快速的发展。鉴于冷链物流对于物流基础设施的特殊要求,核心企业物流外包的比例较大,因此选择一个适合的冷链物流服务商成为大部分食品企业首要考虑的问题。针对农产品冷链物流的特殊性,建立了合理的服务商评价选择指标体系,并通过灰色评价与层次分析法相结合对合作伙伴进行评价,为食品企业进行冷链物流合作伙伴选择提供参考和借鉴。 相似文献
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Tatsuo Inoue Wayne B. Thomas 《Journal of International Financial Management & Accounting》1996,7(1):1-23
The purpose of this study is to investigate factors which potentially influence Japanese managers' choices of accounting policies. Several factors have been posed to affect the choice of accounting policy of U.S. managers (e.g., Watts and Zimmerman's (1986) positive accounting theory). However, the general business characteristics of the U.S. environment differ, sometimes drastically, from those in Japan. Factors affecting the choice of accounting policy in the U.S. may not similarly affect the choice of accounting policy in Japan. At the same time, new factors may be identified in the Japanese business environment.
Income strategy models are developed for each firm according to the type (income increasing or income decreasing) of accounting policies employed. The results suggest that both the size and debt/equity hypotheses are significant, even for keiretsu firms. These results are surprising given (1) the close relationship between firms and the government, (2) regulations of the commercial code which serve to protect the interests of debtholders, and (3) the tight relationship between banks and firms within keiretsu groups which protects firms from bankruptcy and takeover. Variables representing firms' effective tax rate, ability to finance operations internally, and foreign political costs are also shown to significantly affect Japanese managers' choices of accounting policy. The bonus hypothesis is not significant in the Japanese environment. Furthermore, the choice of accounting policy is explained more by individual firm characteristics than by keiretsu membership or industry membership. 相似文献
Income strategy models are developed for each firm according to the type (income increasing or income decreasing) of accounting policies employed. The results suggest that both the size and debt/equity hypotheses are significant, even for keiretsu firms. These results are surprising given (1) the close relationship between firms and the government, (2) regulations of the commercial code which serve to protect the interests of debtholders, and (3) the tight relationship between banks and firms within keiretsu groups which protects firms from bankruptcy and takeover. Variables representing firms' effective tax rate, ability to finance operations internally, and foreign political costs are also shown to significantly affect Japanese managers' choices of accounting policy. The bonus hypothesis is not significant in the Japanese environment. Furthermore, the choice of accounting policy is explained more by individual firm characteristics than by keiretsu membership or industry membership. 相似文献
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本文首先描述了固定资产折旧四种计算方法,重点探讨了折旧计算方式不同会对企业所得税产生影响,并据此提出企业在面临固定资产折旧政策选择时应考虑的因素。 相似文献
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Consider a population of agents who choose one among a set of destinations located along a rectilinear road. Each of these destinations has a certain utility, modeled by a random variable. We compare a situation where the agents have to explore the destinations to observe the value of their utilities, to a situation where they know these values beforehand. We show that more information yields a higher welfare to the agents, and also, perhaps counter‐intuitively, higher distance traveled. 相似文献
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中国经济体制改革的三十年,也是会计规范发生巨大变迁的三十年.这一变迁是政府主导的,以强制性为主,呈现渐进性的特点,并具有较强的路径依赖特征.在这个过程中,会计规范在不断试错的过程中逐步得到完善,同时也体现了与国际会计惯例相协调的轨迹.当前乃至今后较长一段时期的主要任务是以科学发展观为导向,在广泛社会实践和深入理论研究的基础上,既要不断完善会计规范的制定机制,更要完善会计规范的反馈评价程序,特别是要充分关注和多听取会计实务工作者反馈的意见和建议,以便及时修改和完善.同时加强全方位的会计监管体系建设,加大惩处力度,提高会计规范权威性和有效性. 相似文献
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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. 相似文献
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IV估计的最优工具变量选取方法 总被引:1,自引:0,他引:1
IV估计的有限样本性质对工具变量的选取十分敏感,尤其是存在弱工具变量的情形。本文在Donald和Newey(2001)的基础上研究了常用的IV估计———2SLS的最优工具变量选取方法。首先通过对2SLS估计量进行Nagar分解,从理论上推导出估计量的近似MSE表达式;根据这一表达式,提出IV估计的最优工具变量选取准则,并证明选取准则的渐近有效性。模拟结果表明,本文提出的工具变量选取准则能够极大地改善2SLS估计量的有限样本表现。本研究为实证中面临的工具变量选择问题提供了理论依据。 相似文献