SA8000认证对我国出口企业的影响及对策研究

随着SA8000在全球范围的推广和应用,我国许多出口企业都遇到了认证的要求。从短期来看,SA8000对出口企业的影响是负面的,但从长期来看,其影响却是有利的。为此我国出口企业应该采取积极的应对措施:转变经营理念,改变竞争策略,改进管理模式,切实执行《劳动法》,主动获得SA8000认证,并加大对外宣传的力度。     

社会责任标准SA8000对我国出口贸易的影响和对策研究

SA8000标准是由社会责任国际（简称SAI）发起,起草并建立的一个社会责任标准认证制度。它要求企业在赚取利润的同时承担对所有利益相关者的责任。该标准对于以劳动密集型产品为主的我国出口贸易而言,是机遇,更是挑战。本文拟对SA8000的主要内容作简要介绍,并通过分析SA8000标准对我国出口贸易的影响,提出相应的应对措施。     

保险企业，你了解SA8000吗？

SA8000是企业社会责任标准（Social Accoutability 8000）的简称。SA8000是继ISI9000、ISO14000之后出现的又一个涉及体系的重要的国际性认证标准。SA8000认证就是依据该标准的要求审查、评价组织是否与保护人类权益的基本标准相符。尽管SA8000标准不是ISO标准。但由于它得到代表全球广泛利益的公司和组织的支持，加上公众和消费对全球社会责任的压力，SA8000认证得到高度的认可。     

SA8000标准与俄罗斯市场的开拓

SA8000社会责任标准的产生明显带有发达国家对发展中国家的歧视,对我国经济发展及出口贸易有着巨大的负面影响,可能成为发达国家牵制我国出口的一种战略性的、长期性的手段.我们应该主动调整我国出口贸易的地理方向,实施市场多元化战略,大力开拓俄罗斯等富有潜力、前景广阔的新兴市场,以避开SA8000标准的限制,减缓来自发达国家的市场压力.     

SA8000标准与俄罗斯市场的开拓

SA8000社会责任标准的产生明显带有发达国家对发展中国家的歧视，对我国经济发展及出口贸易有着巨大的负面影响，可能成为发达国家牵制我国出口的一种战略性的、长期性的手段。我们应该主动调整我国出口贸易的地理方向，实施市场多元化战略，大力开拓俄罗斯等富有潜力、前繁广阔的新兴市场，以避开SA8000标准的限制，减缓来自发达国家的市场压力。     

SA8000标准的非贸易壁垒性质

随着我国对外贸易的急剧增长,欧美等国推行以劳工标准为核心内容的SA8000认证体系对我国出口企业提出了严峻的挑战。尽管SA8000容易被发达国家所利用从而对我国构成新的贸易壁垒,但我们必须清醒地看到它的实质是促进全世界劳动者权益的保护。     

SA8000对我国出口贸易的影响及对策

社会责任国际标准SA8000对出口劳动密集型产品的国家可能产生贸易扭曲等不利影响.文章运用经济学理论分析社会责任国际标准SA8000对我国出口贸易的影响,并从宏观层次、中观层次和微观层次,提出中国企业应对社会责任国际标准SA8000的建议     

我国保险业如何面对SA8000

社会责任标准（SocialAccountability8000．简称SA8000）是全球首个道德规范认证标准，其宗旨是通过有道德的采购活动确保供应商所供应的产品．皆符合社会责任标准的要求，从而改善全球工人的工作条件。保护人类的基本权益。它是根据《国际劳工组织公约》、《联合国儿童权利公约》和《世界人权宣言》的一些要求制定而成的，其内容则主要针对企业的社会责任问题做出规定，     

反"血汗工厂"运动到SA8000标准进程评析

全球化使得"血汗工厂"问题,随跨国公司对外经济扩张,从发达国家(主要是美国)蔓延到发展中国家.面对劳动人权保障的困境,公司社会责任便被提出.从反"血汗工厂"运动到SA8000标准的进程,体现了公司社会责任之劳动人权保障理念普及和机制成熟过程.     

事业单位交纳企业所得税应注意的几个问题

文章对事业单位涉及交纳企业所得税进行分析，并指出应注意的问题。     

Governance and Accountability: A Role for Social Accounts in the Sustainable School

Alongside formal systems of governance in secondary education there are important informal relationships of accountability among key stakeholders, organized around voluntary obligation in the public interest. Developing these accountabilities enhances sustainability. This article argues that social accounting, when firmly rooted in the values of the school community, can be a valuable tool in developing accountability and a practical means of enhancing sustainability.     

问题银行的识别及处理

问题银行是一个全球现象,监管部门需要做好准备及时对其进行处理。在总结各国实践经验的基础上,巴塞尔委员会于2002年发布了《应对问题银行的监管指引》。2007年至2009年的金融危机后,全球金融市场和监管格局发生了重大变化,巴塞尔委员会于2013年成立工作组对该指引进行修订。2015年7月,巴塞尔委员会发布《问题银行的识别及处理指引》,新的指引包括问题识别、纠正措施、处置技术、退出策略等内容,为监管部门识别及处理问题银行提供了一套较为完整的工具。     

审计准则讲解:审计报告(二)

关于审计报告的类型根据注册会计师对会计报表发表意见或无法发表意见的审计结论,审计报告可分为无保留意见的审计报告(包括标准无保留意见的审计报告和带强调事项段的无保留意见的审计报告)、保留意见的审计报告、否定意见的审计报告和无法表示意见的审计报告。审计报告还可以     

审计准则讲解:审计报告(一)

关于修订原审计报告准则的主要内容(一)完善了审计报告的定义原审计报告准则所称审计报告,是指注册会计师根据独立审计准则的要求,在实施了必要的审计程序后出具的,用于对被审计单位年度会计报表发表审计意见的书面文件。考虑到注册会计师在出具无法表示意见的审计报告时,审计范围受到限制产生的影响非常重大和广泛,无法实施必要的审计程序,因此将“实施了必要的审计程序”修改为“在实施审计工作的基础上”。(二)注册会计师对审计报告承担的责任更加明确原审计报告准则规定,注册会计师应对其出具的审计报告的真实性、合法性负责。目前注册…     

The Promise of Credit Derivatives in Nonfinancial Corporations (and Why It's Failed to Materialize)

Although industrial companies played a big part in the growth of foreign exchange, interest rate, and commodity price derivatives, such companies have had almost no role in the growth of credit derivatives. As the authors point out, industrial corporates are exposed to credit risk in a variety of ways, including customer accounts receivable, longer‐term supply contracts, loans to customers and vendors, and counterparty exposures. Credit derivatives, moreover, would allow corporate users to avoid a number of drawbacks associated with other methods for managing credit risk, including credit insurance, factoring, and surety bonds or securitization. But, as both surveys and interviews with credit derivatives dealers suggest, corporates' direct use of credit derivatives has been very limited, accounting for less than 5% of the credit protection purchased using credit derivatives. As the surveys and interviews also indicate, there are a number of reasons why corporates may be reluctant to use credit derivatives: (1) Unlike the cases of interest rate or currency risk, credit risk management is typically the purview of business units rather than the corporate treasury, and the business units tend to have considerably less experience with derivatives. (2) The protection provided by a credit derivative is unlikely to provide a perfect match for the loss that would be suffered by a corporate in the event of a default. (3) The liquidity in credit derivatives tends to be greatest in maturities that are much longer than those of most corporate credit exposures. (4) It is harder for a corporate to determine how much protection to buy than for a financial. (5) While the existing credit derivative documentation (which is based on loans or bonds) works well for banks and investors, it is less satisfactory for the credit risk faced by corporates, which is often based on “payment.” (6) While accounting standards require that credit derivatives be marked to market, the inability of corporates to mark to market their underlying exposure being hedged leads to unwanted volatility of earnings. Nevertheless, as the authors predict in closing, if the corporate demand for credit risk transfer becomes large and urgent enough, these obstacles will likely turn out to be temporary roadblocks.     

The Corporate Social Responsibility (CSR) Trend

Corporate Social Responsibility, or “CSR,” has recently become a subject of study by financial economists. While there is no shortage of anecdotal evidence to support all variety of positions, broad‐based statistical evidence about the CSR movement is in short supply. This article presents some new empirical evidence that aims to answer three related questions about CSR: First, are corporations increasing their “investment” in what is considered socially responsible behavior? Second, does corporate investment in social responsibility affect a company's financial performance and shareholder value? Third, why do companies invest in CSR: to increase shareholder value, or to uphold a “moral” commitment to non‐investor stakeholders and “society”? Using a social responsibility metric that measures the net CSR strengths (i.e., strengths less concerns) of each S&P 500 and Domini 400 company, the authors report that the average net CSR for both indexes decreased during the 15‐year period (1991‐2005) of the study—though the Domini 400, as might be expected, experienced a smaller decline. The authors also report that corporate strengths have increased, on average, but at a slower rate than the “concerns,” which suggests that corporate CSR efforts may be aimed at a moving target with steadily rising expectations and requirements. Second, the authors report that companies with more CSR strengths or fewer CSR weaknesses produced higher ROA over the same 15‐year period. The authors' findings here suggest a “circular” causality in which profitable companies are more likely to invest in CSR initiatives to begin with, but then find their performance further improved by such investment. Third, the authors' findings suggest that most companies devote resources to CSR initiatives as a means of maximizing long‐run value rather than out of a prior commitment to stakeholders. More specifically, the study shows that companies appear to invest more heavily to build CSR strengths than to eliminate CSR concerns. And as the authors conclude, this behavior is consistent with a strategy of using CSR as a form of “risk management” that promotes corporate strengths in order to limit the potential negative effects of—perhaps by diverting attention from—their weaknesses.     

提升大学生应对心理困惑能力的教育策略

导致大学生心理困惑的深层次原因有来自社会和就业的压力、学校心理教育的缺失、家庭教育的误区、大学生自身存在的问题等。提升大学生应对心理困惑能力的教育策略可以从意识策略、认知策略、学习策略、人格策略、实践策略等入手。     

The Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191)

The purpose of this article is to provide a general overview and reference source for the Health Insurance Portability and Accountability Act, which was signed into law by President Clinton last August. The focus of the article is on Title I--Improved Availability and Portability of Health Insurance Coverage, and on Title III--Tax-Related Health Provisions. The author points out that due to the trend towards an incremental approach to health care legislation, this act must be viewed as one of a series of initiatives being taken by the federal government intended to impact the cost of the U.S. health care delivery system.     

Value Creation by Active Investors (and Its Potential for Addressing Social Problems)

A distinguished Columbia academic discusses the methods and outcomes of “active investing” with the co‐founder of a leading private equity firm and a former senior partner of a well‐known hedge fund. In the case studies used by both panelists to illustrate their investment selection and management processes, the investors provided not only capital, but oversight and expertise that helped bring about significant increases in the productivity and value of their portfolio companies. What's more, in both cases, the changes that contributed to high returns for investors also ended up having major benefits for the companies' non‐investor stakeholders, especially their consumers. In the first of the two cases, Paul Hilal explains the thinking behind Pershing Square's $1.1 billion purchase of 14% of the Canadian Pacific Railway in 2012. With the help of intensive “fundamental” analysis of the company, Hilal recognized that Canadian Pacific was substantially underperforming its rival, the Canadian National Railway, in a number of important ways. And when CP's management and board rejected his plan for changes, Hilal led a proxy battle that ended in a landslide victory for the proposed slate of directors, including Hilal himself. Then, after bringing in a new CEO, the restructured board presided over operating changes that, during Pershing's four‐year ownership, increased the market value of CP from $8 billion to $30 billion. By 2016, when Pershing sold its investment (for $4 billion), Canadian Pacific was “shipping 20% more freight … 40% faster than ever before, with record on‐time performance, 40% fewer locomotives, 35% fewer people, and 14% improved fuel efficiency—all while maintaining an industry‐leading safety record.” In the second case, Russ Carson describes the success of Welsh, Carson, Anderson, and Stowe in turning its purchase in 1998 of a single oncology practice in Denver into a publicly traded company with more than 90 outpatient cancer centers throughout the U.S. When it was sold in 2011, US Oncology was producing $4 billion in revenue while employing 1,000 oncologists, who, as significant equity owners, shared in the success of Welsh Carson. Using modern management techniques to create “enormous efficiencies out of an extraordinarily fragmented system,” Carson and his colleagues created “the single largest—and, by all accounts, most reputable—outpatient provider of cancer services in the country.” One of the keys to this success was “getting the doctors to spend their time seeing patients, not looking for records,” which contributed greatly to Welsh Carson's ability to improve “both the quantity and quality of cancer care in the 90 communities that we were operating in.”