出口退税新政对外汇管理的新挑战

2006年9月14日,财政部、国家发改委等五部委联合发出通知,调整部分出口商品的出口退税率,同时增补加工贸易禁止类商品目录。这次政策调整有利于进一步优化产业结构,促进外贸增长方式转变,推动进出口贸易均衡发展,同时也对外汇管理提出一些新课题。     

浅析汇率形成机制改革及出口退税政策调整对我国出口企业的影响

<正>近年来,我国国际收支持续顺差,国际贸易摩擦加大,为进一步控制外贸出口的过快增长,缓解我国外贸顺差过大带来的突出矛盾,优化出口商品结构,促进外贸增长方式的转变和进出口贸易的平衡,减少贸易摩擦,促进经济增长方式转变和经济社会可持续发展,国家不断出台经济宏观调控政策,近年相继出台汇率形成机制改革政策和调整出口退税政策,     

我国外贸增长方式转变过程中存在的问题及其对策思路

目前,我国要由世界贸易大国发展为贸易强国,必须转变外贸增长方式,其对策为：制定和实施科学的技术创新和出口名牌战略;推进外贸管理体制和制度的创新;推进外贸企业改革,培养具有国际竞争实力的跨国公司;优化外贸结构,大力发展服务贸易;发展循环经济,促进产业结构的调整和优化;健全贸易运行监测预警体系和摩擦应对机制。     

我国外贸结构的合理性探讨——基于1991—2009年实际数据的分析

改革开放30多年来,中国经济迅速发展,外贸对经济增长的贡献不言而喻。但是,随着我国外贸依存度指标的不断攀升,我国外贸依存度是否过高,外贸结构是否合理,都成为学术界争论的热点问题。本文通过对1991—2009年相关外贸数据的实际分析,展现我国外贸依存度的现状,并与日美进行比较,分析我国外贸贸易方式与产品结构,深入探讨我国外贸结构的合理性。     

我国外贸结构的合理性探讨——基于1991—2009年实际数据的分析

改革开放30多年来,中国经济迅速发展,外贸对经济增长的贡献不言而喻。但是,随着我国外贸依存度指标的不断攀升,我国外贸依存度是否过高,外贸结构是否合理,都成为学术界争论的热点问题。本文通过对1991—2009年相关外贸数据的实际分析,展现我国外贸依存度的现状,并与日美进行比较,分析我国外贸贸易方式与产品结构,深入探讨我国外贸结构的合理性。     

新兴贸易方式对我国外贸发展的影响

信息技术对外向型产业部门和国际贸易的影响不断加深,产生了一些新兴的国际贸易方式.以电子商务为主要交易途径的网络贸易是重要的新兴的贸易交易方式.新兴贸易方式对我国外贸发展产生了很大的影响,既给贸易发展提供了机遇(贸易现代化、贸易科技化),又对我国传统的贸易交易方式和贸易管理模式提出了挑战.     

中国对哈萨克斯坦贸易竞争力分析

近年来,中国对哈萨克斯坦出口商品结构得到较大优化,人力资本密集型产品占出口主导地位,但结构单一,主要以机电产品为主.本文运用贸易结合度指数、贸易竞争力系数、产业内贸易指数分析了中哈两国进出口商品贸易竞争力,在此基础上提出了助推中哈贸易健康发展的政策建议.     

"十二五"时期加快转变外贸发展方式

文章在分析"十二五"时期我国外贸运行的国际国内环境,以及我国外贸发展的深层次矛盾与问题的基础上,从以下五个方面提出了今后我国外贸发展转型的对策建议:首先确立对外贸易均衡发展的政策目标,逐步完善管理体制;其次加快自主创新,进一步优化贸易结构;三是大力发展生产性服务业和服务贸易,发掘对外贸易新的增长点;四是引导加工贸易转型升级,加快转变外贸增长方式;五是加快对外投资和国际合作方式创新,支持企业开展国际化经营.     

人民币汇率升值对涉外经济发展影响研究:以山东为例

从改革开放以来人民币汇率走势看,人民币汇率的变动对刺激我国出口、改善贸易收支起到了重要作用,尤其是汇改以来,人民币汇率升值对我国外贸结构优化促进作用明显。虽然近期人民币汇率升值步伐有所减缓,但由于未来经济快速增长的动能仍将存在,根据人民币汇率面临长期升值趋势(巴拉萨—萨缪尔逊效应),其对贸易结构的优化促进作用也将是长期的。本文就人民币汇率升值对山东省涉外经济的影响进行全面分析,并就完善人民币汇率形成机制、促进外贸增长方式的转变、加快涉外经济发展等提出政策建议。     

人民币汇率升值对涉外经济发展影响研究:以山东为例

从改革开放以来人民币汇率走势看,人民币汇率的变动对刺激我国出口、改善贸易收支起到了重要作用,尤其是汇改以来,人民币汇率升值对我国外贸结构优化促进作用明显.虽然近期人民币汇率升值步伐有所减缓,但由于未来经济快速增长的动能仍将存在,根据人民币汇率面临长期升值趋势(巴拉萨-萨缪尔逊效应),其对贸易结构的优化促进作用也将是长期的.本文就人民币汇率升值对山东省涉外经济的影响进行全面分析,并就完善人民币汇率形成机制、促进外贸增长方式的转变、加快涉外经济发展等提出政策建议.     

我国矿难处罚制度改革的理论基础

近年来,矿难年年“荣跃”我国十大灾难的榜单,成为人们关注的热点问题,我国《煤炭法》急需修订。本文从经济学视角对我国矿难频发的深层次原因进行了探讨,在借助博弈论工具进行分析的基础上,试图给出我国矿难处罚制度改革的理论基础。     

The call for innovation

To help promote innovation in health care, nursing and finance leaders can: Begin by asking the "why" and "why not" questions. Earmark dollars for experimental care models. Advocate for eliminating legal and regulatory barriers that prevent innovation.     

The hunger for meaning

The global crisis is a crisis of meaning — a search for story as to how we now understand the world. The search for new meaning is explored through the congruence and convergence in the insights of several authors from the secular world; four in particular, two of whom are from the business world. Technology and materialism have made us mercenaries with no commitment and responsibility to the collective future, to morality, and to society. They reflect the false life energies we pursue in our search for meaning. Our innate desire to seek meaningful connection with the living world and a transcendent purpose in the universe is compromised. Yet this purpose is essential for evolutionary survival where we engage with the interior, subjective dimensions of reality, not just in our personal but also in our collective lives. The modern concepts of stewardship and partnership help in that transformation, of ourselves and in our systems of governance, from command and control structures to interdependent structures.     

思念--祝贺《金融理论与实践》创刊300期

一直以来，无论工作怎么变动，无论生活在哪个城市，七年的金融研究生涯始终作为美丽的一刻凝固在我的脑海中。威严而又有亲和力的胡国瑞总经济师；历届所长，谭忠善、张庆修、陈益民；辛勤耕耘、默默无闻的李天才老师；慈母般关心我们年轻人的宁春玲老师；为《金融理论与实践》奉献至今的贾伟同志；还有那么多活力四射，朝气蓬勃的年轻的     

The quest for resilience

In less turbulent times, executives had the luxury of assuming that business models were more or less immortal. Companies always had to work to get better, but they seldom had to get different--not at their core, not in their essence. Today, getting different is the imperative. It's the challenge facing Coca-Cola as it struggles to raise its "share of throat" in noncarbonated beverages. It's the task that bedevils McDonald's as it tries to restart its growth in a burger-weary world. It's the hurdle for Sun Microsystems as it searches for ways to protect its high-margin server business from the Linux onslaught. Continued success no longer hinges on momentum. Rather, it rides on resilience-on the ability to dynamically reinvent business models and strategies as circumstances change. Strategic resilience is not about responding to a onetime crisis or rebounding from a setback. It's about continually anticipating and adjusting to deep, secular trends that can permanently impair the earning power of a core business. It's about having the capacity to change even before the case for change becomes obvious. To thrive in turbulent times, companies must become as efficient at renewal as they are at producing today's products and services. To achieve strategic resilience, companies will have to overcome the cognitive challenge of eliminating denial, nostalgia, and arrogance; the strategic challenge of learning how to create a wealth of small tactical experiments; the political challenge of reallocating financial and human resources to where they can earn the best returns; and the ideological challenge of learning that strategic renewal is as important as optimization.     

The environment for development

This overview of the World Bank 1992 World Development Report reveals some of the means to close the gap between policy and practice in linking environmental and development policy. The nature of the problem is defined and win-win policies which show mutual support for environment and development concerns are differentiated from negative links. Sound environmental management can be achieved with improved information, enhancing institutional arrangements, and involving local people. The rapid implementation of policies and programs will involve both political and financial costs and a shift in policies and priorities. The challenges ahead are tremendous and include overcoming poverty and turning population growth and environmental pollution around. World consumption of energy and manufactured goods is expected to triple; without curbs on emissions, mortality increases, water shortages, and forest and natural habitat loss will ensue. It is not entirely true that economic activity hurts the environment when positive forces of substitution, technological innovation, and structural change outweigh the negative consequences. Environmental consequences change with income levels. Some problems decline with income increases. Some problems deteriorate temporarily and then improve as incomes rise, i.e., air and water pollution and some types of deforestation and habitat dislocation. Some problems continue to grow with income increases, such as carbon and nitrogen oxide emissions. Win-win policies are ones that foster and end to excessive resource use, clarify property rights and stop open access to land, accelerate education and family planning programs, accelerate agricultural extension and research, and invest in sanitation and water supply. These policies will not sacrifice economic growth. Tradeoffs must be identified and costs and benefits of alternative policies assessed; priorities and standards must be established in consort with costs and benefits. Behavior change can be achieved with properly designed practical and cost-effective policies.     

The Demand for Accounting Conservatism for Management Control

We show that conservative financial reporting arises naturallyin principal-agent settings as a means of efficiently motivating agentswhen the penalties that can be imposed on agents are limited. Weconsider an accounting system whose reports are used for contracting andwhose parameters are controlled by the principal. One advantage of our model is that the information system we describe has the accountingcharacteristic of mapping unbiased underlying information about the firminto a reduced message space. The principal can choose how that mappingoperates, i.e., conservatively, liberally, or neutrally. When penaltiesare sufficiently limited (a limited liability setting), we show that theaccounting system designed by the principal is always conservative. Alternatively, in an unlimited liability setting, any bias in the systemdepends on random circumstances, and we would not expect accountingconservatism to arise as a pervasive and enduring phenomenon.