内资企业实现技术赶超了吗?——来自中国制造业行业数据的经验研究北大核心CSSCI

本文测度了2001～2007年中国制造业各行业中内资企业和外资企业的技术水平值,克服了以往使用全要素生产率指标仅能反映技术水平变动值的不足,进而回答了内资企业是否实现技术赶超这一命题,并对影响内外资企业技术差距的驱动因素进行了讨论。结果发现内外资企业的整体技术差距在不断缩小,但内资企业仅在劳动密集和一般技术性行业中实现了技术赶超,在资本密集和高技术行业的赶超难度较大。出口、外商直接投资、规模效应对缩小不同行业内外资企业技术差距的作用存在显著差异。     

内资企业实现技术赶超了吗?——来自中国制造业行业数据的经验研究

本文测度了2001～2007年中国制造业各行业中内资企业和外资企业的技术水平值,克服了以往使用全要素生产率指标仅能反映技术水平变动值的不足,进而回答了内资企业是否实现技术赶超这一命题,并对影响内外资企业技术差距的驱动因素进行了讨论。结果发现内外资企业的整体技术差距在不断缩小,但内资企业仅在劳动密集和一般技术性行业中实现了技术赶超,在资本密集和高技术行业的赶超难度较大。出口、外商直接投资、规模效应对缩小不同行业内外资企业技术差距的作用存在显著差异。     

外商直接投资与我国产业内技术二元结构——基于DEA方法的证据

本文应用数据包络分析方法,分析了我国工业行业中内外资企业技术水平及发展趋势。结果表明,在绝大多数外商直接投资较为显著的行业,都不同程度地存在技术二元结构:外商直接投资企业居于行业内技术领先地位是行业技术进步的主导力量,内资企业的技术则较为落后;我们同时也发现,内资部门的全要素生产率增长速度较快,因此这种格局在大多数行业呈逐渐弱化的趋势,但是在高技术领域,内资企业的技术赶超效应相对较弱,有的行业中内外资企业技术差距甚至进一步扩大,二元结构特征进一步强化。因此如何加快高科技行业内资部门的技术进步,是亟待解决的问题。     

外向型发展是否影响了服务出口技术含量?

研究目标：外向型发展对服务出口技术含量的影响。研究方法：在大样本调研问卷基础之上,从企业微观层面对上述问题进行实证分析。研究发现：总体层面看,服务出口强度和承接国外企业服务外包订单,对服务出口技术含量提升均具有显著促进作用,但外部式互动创新未显示具有显著影响;分样本层面看,服务出口强度对中高技术行业组的企业服务出口技术含量起正向促进作用,要强于对中低技术行业组企业的促进作用,但承接国外企业的服务外包订单对两类属性的服务出口企业作用强度则相反。研究创新：利用企业调研数据从微观层面上回答了外向型发展对服务出口技术含量的影响。研究价值：在中国服务出口亟待实现“量质”齐升大背景下,为政策制定提供了经验依据。     

中国出口产品技术含量的影响因素探究

从出口产品的国内增加值视角,探究中国出口产品技术含量的影响因素。本文基于Koopman等（2012）的研究计算中国各行业国内增加值,一方面展现各行业国内技术含量的变化状况,另一方面又使用中国工业企业数据库和中国海关数据库构建行业特征数据,定量分析国内增加值比重（国内技术含量）变化的影响因素。经验结果表明,行业员工的受教育水平越高,外商投资企业比重越高,该行业技术水平提升越明显,高技术行业的国内增加值比重增长高于其他行业,而加工贸易比重等其他因素均未显著影响国内增加值变动。在未来,提高中国出口产品技术含量的主要途径是依靠人力资本累积,支持出口企业向价值链高端进行延伸,鼓励外资出口企业建立本土化研发机构以及促进贸易结构在区域上合理分布。     

新企业所得税法对电网企业的影响及筹划

一、新企业所得税法对电网企业的影响(一)法定名义税率变化的影响中国加入WTO后,"国民待遇"原则要求内外资企业所得税法合并。"两税合并"新企业所得税法最大的变化就是将内外资企业所得税率统一为25%。旧企业所得法下内资企业和外资企业的所得税税率均为33%,但有一些特殊地区特殊企业实行优惠税率27%、18%(内资),24%、15%(外资),使旧企业所得税法下内资企业平均实际税负为25%左右,外资企     

新企业所得税法对电网企业的影响及筹划

一、新企业所得税法对电网企业的影响 （一）法定名义税率变化的影响中国加入WTO后,“国民待遇”原则要求内外资企业所得税法合并。“两税合并”新企业所得税法最大的变化就是将内外资企业所得税率统一为25％。旧企业所得法下内资企业和外资企业的所得税税率均为33％,但有一些特殊地区特殊企业实行优惠税率27％、18％（内资）,24％、15％（外资）,     

财经消息

项怀诚透露:内外企业所得税明年将合并 项怀诚最近透露的内外资企业所得税明年将合并的消息,无疑让中国企业很兴奋。 内资企业人士说,内外资企业所得税合并是他们翘首以盼的事情,中国企业终于可以和外资企业站在同一起跑线上竞争了。内资企业承载了多年两倍多于外资企业的所得税负,终于可以卸下来了。内外资分别适用的两套税法,在完成了她的历史使命以后,终于要退出历史舞台了。（人民网）     

经济全球化与中国经济发展

经济全球化带动了中国的经济发展、出口结构的优化、资本密集型产品的出口增长,但同时我们也应该看到,由于中国贸易依存度高,当国际市场发生某种不利变化时,中国国内经济会受到一定的冲击。文章首先介绍经济全球化的背景和中国贸易发展现状,然后分析贸易出口增长变化、出口结构的变化、比较优势的变化以及产业内贸易的实质和动因,最后提出一些对中国经济发展有价值的政策建议。     

青海高原变“软”

外商企业的加快进入，虽然会加剧内资商业的压迫感，但不可能造成内外资的大翻盘。     

中国出口技术复杂度的演进机理——四部门模型及对出口产品的实证检验

本文将金融发展纳入出口技术复杂度的演进动因中,构建了一个解释其演进机理的四部门模型,并对1996～2006年中国出口美国的131种典型产品进行了产品层面和出口技术复杂度演进机理的实证检验。结果发现,中国出口产品技术水平的推动因素逐渐转变为熟练劳动力、利率机制、国内各部门的效率水平以及国外因素,其中外国服务资本价格和外国贷款利率的作用在增大,非本土劳动力因素对出口复杂度较高的产品影响程度较大。     

贸易政策不确定性与中国产品出口的数量、质量效应——基于自由贸易协定的政策背景

基于中国缔结自由贸易协定的政策背景,试图从贸易政策不确定性的新视角来解释中国的出口扩张以及出口升级。通过将贸易政策不确定性引入到质量异质性模型,推理出贸易政策不确定性对出口扩张及出口升级的关系等式,运用2002—2014年高度精细化的微观企业数据进行实证检验。研究发现,贸易政策不确定性下降有利于促进出口扩张和出口升级,OFDI是发挥贸易政策不确定性效应的重要作用机制。自由贸易战略是我国应对当前“逆全球化”国际局势的重要对策,贸易政策不确定性为我国维持出口扩张和实现出口升级提供了新思路。     

“一带一路”沿线国家与中国的贸易发展状况研究

研究目标：探索构建灯光数据对贸易研究的可行性。研究方法：运用1995~2012年“一带一路”沿线国家的面板数据,采用普通最小二乘法、泊松伪最大似然估计方法及工具变量法,以灯光数据作为GDP的替代量,通过传统引力模型搭建桥梁。研究发现：地理距离、边界及区域协定对中国与“一带一路”沿线国家之间贸易的显著影响表明灯光数据对贸易研究的有效性;同时,对1996~2012年贸易趋势的预测与实际贸易的对比结果显示,以灯光数据预测的“一带一路”贸易趋势与实际贸易基本吻合。研究创新：首次将夜间灯光数据应用于引力模型研究,对中国与“一带一路”沿线国家的贸易发展状况进行分析。研究价值：开拓夜间灯光数据研究贸易的先河,并结合引力模型的最新发展及微观基础思考拓展性的相关研究。     

Determinants of industrial innovation in China: Evidence from its recent economic census

This study examines the sources of technological innovation in Chinese industries using the 2004 economic census data. On the one hand, it analyzes the relationships between patent grants and new product sales. On the other hand, it analyzes the relationships among in-house R&D, technology transfer from foreign and Chinese domestic technology markets, spillover effects of foreign investment, as well as export. The study reveals that in-house R&D has become the most important source for industrial innovation in China. In-house technological efforts are critical for developing original innovations as well as for absorbing the technologies transferred from external agencies. However, neither technologies transferred from foreign countries nor those from the domestic technology market are playing significant roles in China’s industrial innovation. The spillover effect of foreign investment on patent grants is strong and significant, though its impact on new product sales is insignificant. Export shows negative, though insignificant, impact on patent grants, but positive, strong, and significant effects on new product development. Overall, the results of this study demonstrate the critical role of in-house R&D in China’s industrial innovation.     

The universal pathway to commodity structure upgrading in global trade evolution

Some scholars have proposed that economies grow by upgrading the commodities they produce and export. Product space theory holds that the export structure is determined by a country’s factor endowment and technological level, proposing the revealed comparative advantage (RCA) to analyze the specialization on commodities for countries. With the development of global trade, the network of multilateral trade relations has become increasingly hierarchical and complex. It would, therefore, be valuable to identify general patterns across countries of upgrading the commodity structure in the evolution of their participation in global trade. This paper shows that a typical pattern of change in the dominant types of foreign trade occurs when an economy has grown to a certain scale. With economic development, the advantages of high-technology commodities in trade gradually become more prominent.

     

The micro evolution of trade and turnover in Turkey under the global crisis

We provide evidence on the effects of the 2009 crisis on Turkish manufacturing. The exploration of firm and firm-product extensive and intensive margins confirms the prevalence of the latter in the fall of export sales and discloses the former's relevance in the dramatic import contraction. The analysis of firm and product heterogeneity reveals that productivity drove the negative evolution of the export intensive margin to such an extent that it significantly affected trade extensive margins and postponable goods were the most affected products. In addition, the foreign demand shock suffered by exporters propagated to their import demand. Interestingly, we show that the crisis hit produced exports less than the carry-along ones and that the domestic market cushioned the downturn effects especially for larger firms. This hints at the importance of domestic counter-cyclical policies.     

Why has China’s vertical specialization declined?

Vertical specialization (VS) is quantified by the VS share, which measures the average import content per dollar of exports. A characteristic of China’s export trade is its strong dependence on assembly and processing activities. To take proper account of this, China’s VS shares should explicitly distinguish processing export production from other production. We estimate China’s annual VS shares from 2000 to 2012—the latest year for which a special input–output table is available that makes such an explicit distinction. We find that VS shares increased from 2000 to 2004 and subsequently started to decrease. To explore why it has declined, we introduce a new structural decomposition approach. We find that the decrease of the VS share appears to have been driven mainly by the substitution of imported intermediates by domestic products. This occurred in particular in the production of exports, which implies an upgrading of China’s position in global value chains.     

“十三五”时期世界经济走势与我国外部发展环境

“十三五”时期，我国经济总体上仍处于重要的发展战略机遇期，但世界政治经济格局将出现去全球化苗头，主要国家对我态度变化甚至转折，我国经济发展的外部环境趋于严峻。为此，必须实施商品出口与“走出去”并重的对外经济战略，推动我国对外经济从开放经济向国际经济的转变。     

International Convergence of Accounting Practices: Choosing between IAS and US GAAP

This study examines reporting practices of a sample of foreign listed and domestic‐only listed companies from the United Kingdom, France, Germany, Japan and Australia to determine the extent to which companies voluntarily use “international” standards. Two types of use of non‐national standards in the consolidated accounts presented to the public are considered: adoption of “international” standards instead of national standards, and supplementary use where “international” standards are used in conjunction with national standards. “International” standards are defined as US GAAP or IAS (now IFRS). The study tests for a preference for either set of standards and considers the relationship of choice of regime with firm attributes. The results show significant voluntary use of “international” standards in all five countries and among foreign listed and domestic‐only listed companies. Companies using “international” standards are likely to be larger, have more foreign revenue and to be listed on one or more foreign stock exchanges. US GAAP is the predominant choice, but IAS are used by many firms in Germany and some in Japan. Firms listed in the United States' regulated markets (NYSE and NASDAQ) are more likely to choose US GAAP, but companies traded in the OTC market often select IAS. The study demonstrates for managers and regulators that there is considerable support for “international” standards, and that choice of IAS or US GAAP relates to specific firm characteristics which differ according to a firm's country of origin. Most use of “international” standards reflects individual countries' institutional frameworks, confirming the key role of national regulators and standard setters in assisting companies to achieve more comparable international reporting.     

中国制造业出口技术结构的测度及影响因素研究

通过建立1998~2008年SITC Rev.3五位编码产品与制造业22个行业的对应关系,构建行业出口技术水平测算指标。并采用系统动态GMM方法实证研究了中国制造业出口技术结构的影响因素。结果表明,内部知识变量在出口结构深化与升级中的作用得到强化;外资企业在中国研发投入与创新意愿不足;FDI对出口技术结构升级的影响存在行业异质性;劳动密集型行业的资本深化对中国出口技术水平具有稳健的提升作用。可见内部动力挖潜和影响因素的行业异质性,决定了不同行业应强化有利于本行业出口技术水平提升的因素,在采取手段提高本行业出口技术水平时,应同时兼顾国家外资与就业政策目标。