欧盟为什么推迟认可IFRS9?

深入阐释了欧盟推迟认可IFRS9的原因,即公允价值应用扩大、分阶段评估困难和欧盟委员会换届。展望了欧盟对IFRS9的后续策略,对欧盟2015年开始执行IFRS9持乐观态度。了解欧盟对IFRS的认可机制和处理会计标准国际协作问题的做法对我国会计准则国际趋同及与欧盟进行会计准则等效谈判有借鉴意义。     

我国鞋类出口企业应对欧盟征收反倾销税对策

鞋类出口是我国传统出口优势之一,巩固和扩大鞋类出口,对我国外贸发展具有重要影响。自2006年以来,欧盟对我国出口的皮鞋征收高额反倾销税,2009年11月又延长了征收反倾销税的期限,对我国皮鞋向欧盟的出口造成严重影响。本文分析了欧盟征收反倾销税的原因,并提出了通过法律手段积极应诉、建立自己的销售渠道和品牌、实施市场多元化战略、改变低价竞销策略等相应的对策。     

Greece in the European Union: policy lessons from two decades of membership

This paper examines the first two decades of Greece’s experience as a member of the European Union (EU). In evaluating the Greek experience within the EU, we derive three fundamental policy lessons that apply both to similar small peripheral countries now entering the EU and to the EU itself in terms of facilitating their integration in a large economic area. First, small peripheral countries that enter the EU must address the structural deficiencies of their economies before entry in order to minimize the impact of increased competition after the removal of trade protection, and follow domestic policies that maintain and promote their comparative advantage within the EU. Second, the Convergence Criteria have proven to be a successful mechanism for countries with a poor historical policy record to achieve macroeconomic stability, as shown by the case of Greece. Third, common EU policies can be very helpful in facilitating structural reforms in small peripheral economies. However, these policies must be continuously evaluated and improved so that their effectiveness is maximized.     

POWER AGAINST PEOPLE: A CHRISTIAN CRITIQUE OF THE STATE

This article, based on the author's IEA web publication of the same name, challenges the widespread view that government is the best vehicle for achieving positive social change. Rather it argues that the over-mighty state has always been the chief cause of oppression, poverty and war throughout the world.     

Promoting a free market by ending the Single Market – reforming EU financial regulation

The development of the Single Market in the EU – and the extension of its principles to the EEA – has led to dangerous trends in bank regulation as there is a ‘disconnect’ between regulation and deposit insurance systems. Although these problems do not exist in insurance markets to any great extent, Single Market regulation gives rise to other problems in that sector. In particular, it is restricting free trade both within and between countries. We propose a radical new model that would promote free trade without centralisation.     

FINANCIAL CRISIS RESOLUTION – THE STATE AS A LENDER OF LAST RESORT?

What is the theoretical basis for spending billions of dollars to fight the financial and economic crisis? Neither the model of an omnipotent state nor that of a welfare‐maximising state seems appropriate. We propose a model of a contractual state resulting from an exchange of protection against systemic risks against regulation of the banking sector. During the years of globalisation governments have neglected to install institutions to reduce systematic risks and currently pay the price for their laxity. We evaluate what can be undertaken in both the short and long run and how far a framework can be enforced internationally.     

Do European business cycles look like one?

This paper provides a comprehensive framework to analyze business cycle features other than synchronization. We use stationary bootstrap and model-based clustering methods to analyze similarities and differences among the European cycles. We find evidence that the length, deep and shape of cycles differ across European countries and that these differences are not decreasing over time. Finally, even though we find some correlation between business cycle synchronization and characteristics, there is important information in the characteristics that is not captured by the synchronization measures.     

论欧盟《反倾销条例》中附条件单独税率的违法性

长期以来,欧盟对来自非市场经济国家的供应商实行有条件的"单独税率",不仅不合理地加重了企业的应诉负担,也歧视性地将企业置于"一国一税"的高风险之下。本文经过分析认为,这种其规定不仅不符合WTO《反倾销协定》的相关规定,也是对最惠国待遇这一基石制度的违反。2011年专家组对紧固件案和鞋类产品案的裁决,终于使这一制度在WTO体系下的违法性得到了确认。这不仅是我国对欧盟相关规定的胜诉,更是对这一普遍存在的歧视性制度的胜诉。     

European Insurance Markets＇ Size and Trends in Regulatory Environment in the Context of Its Complexity

In today＇s globalized world, regulatory issues are heatedly debated, and experts can be divided into two groups based on their attitudes towards these issues. In the first group, representatives are in favor of stricter regulation, and representatives of the second group are in favor of removing legislative barriers in the markets of financial services. An important objective of the European Commission in recent years is to integrate the individual segments of the financial services into a whole so as to ensure the proper functioning of the whole to satisfy all the member states. The aim of this paper is to show the complexity of the regulatory environment, to point out the large number of institutions that cooperate in the creation of legislative measures, and also to highlight the different approaches to regulation in individual member countries and these issues do not ease the situation.     

COMMENT ON THE 2010 WINCOTT LECTURE, ‘EUROPE: HOW CAN THINGS GET BETTER?’

The increasing centralisation of government at European Union level is eroding individual freedom. Greater EU regulation of financial markets, as advocated by Charlie McCreevy, represents a further threat to liberty, while the measures advocated would have been ineffective at preventing the current financial crisis.     

出口欧盟食品接触材料风险分析

以2011年上半年欧盟食品和饲料快速预警系统（RASFF）对我国出口欧盟食品接触材料的通报情况为依据,总结通报涉及的产品种类、进口国家的风险特征和水平,分析风险来源,探讨应对措施,旨在发挥风险预警作用。     

欧盟食品安全战略分析

文章研究了欧盟食品安全战略的提出背景,介绍了欧盟食品安全发展的战略思想、战略原则、战略任务和战略措施,系统地描绘出了欧盟食品安全战略的整体框架,以期对我国有借鉴作用。     

浅析欧盟特种设备监管

文章就欧盟对特种设备的监管方法进行了研究,包括欧盟特种设备指令的适用范围、内容以及市场监督方式,并就欧盟新方法指令的特点进行了分析,提出了有关我国特种设备监管的建议对策。