出口退税、汇率调整与出口企业的最优销量——基于相互市场古诺模型的分析

文章利用冰山假说把国内税率、出口退税率以及汇率政策因素纳入存在多个国内与外国企业的相互市场古诺模型,分析了以国内税、出口退税与汇率为核心的策略性贸易政策对出口企业利润最大化的最优出口销量与国内销售的影响,并且以这种比较静态分析为基础,对各种单一政策与多项政策组合的调整效力进行排序。这些分析得出如下的结论:就单一政策的调整效力而言,出口退税优于国内税收与汇率政策;就政策组合的调整效力而言,出口退税与国内税组合优于国内税与汇率的组合。     

灾害性事件应急物流与物流业发展良性互动研究

基于供应链及物流功能要素分析灾害性事件应急物流的特点,在研究物流业发展支撑灾害性事件应急物流的条件基础上,建立应急物流发展良性互动的运行决策支持系统。     

论应对欧美反倾销的会计策略

近年来,中国产品在欧美市场上屡遭反倾销起诉,给外贸出口带来了很大影响。中国频遭反倾销调查有其会计诱因,即中国长期执行的会计制度不符合国际标准,成本核算体系不够科学、规范,没有建立竞争对手会计的信息平台。应强化会计准则的执行力度,保证会计核算工作的规范化,加强竞争对手的会计研究,从会计策略方面应对欧美的反倾销。     

The U.S. Department of Commerce’s approach to targeted dumping: the wrong test and the wrong response

The U.S. Department of Commerce (DOC) defines targeted dumping as a pattern of significant differences in the prices that importers charge in the U.S. to different purchasers, in different regions, or during different periods. If DOC finds targeted dumping, then it calculates the average dumping margin using zeroing, a practice that increases the calculated dumping duty. This article shows that DOC is using an inappropriate statistical test in targeted dumping investigations. The article also shows that a finding of targeted dumping does not justify the use of zeroing, an inherently flawed methodology that DOC has discarded in cases without targeted dumping.     

两种话语力量的整合--对于文学与法律关系的一些思考

本文采用互证互释的方法,把当代社会中文学与法律之间存在的矛盾、冲突以及由此而产生的后果相对比,通过揭示二者具有的亲缘关系和相同点证明了它们结缘的可能性,通过阐释双方的相互作用和影响论证了二者结缘的必要性,在此基础上提出了文学与法律之间应建立互动互信之关系的观点.     

倒分系数计量方式在处理站的应用

倒分系数法是静态计量和动态计量相结合的一种计量方式,主要应用于负责处理不同采油作业区含水原油的集输站库。近年来由于油田快速发展,采油区块的增多,某处理站负责处理3个采油作业区原油,使用倒分系数计量方式实现了对原油产量的准确计量。     

基于批发价格契约的低碳供应链协调研究——考虑互惠和利他偏好的分析视角

为弥补供应链理性经济人假设或只考虑单一偏好的缺失,基于批发价格契约建立完全自利和社会偏好下(仅零售商具有社会偏好、仅制造商具有社会偏好,以及双方同时具有社会偏好)的供应链博弈模型,分析决策主体的社会偏好对定价策略、碳减排策略、最优订购量、决策主体的利润和供应链的利润及其协调性的影响。研究发现:双方利他偏好程度的增大可激励制造商投资减排;领导者制造商的利他行为有利于减缓供应链"双重边际效用",而跟随者零售商的利他行为对供应链利润的影响与制造商的社会偏好有关;当双方的互惠偏好起主导作用且认为对方存在不友善行为时,互惠偏好会降低制造商减排积极性并会加剧供应链"双重边际效用"。上述结论延拓了供应链管理理论,为低碳供应链节点企业选择合作伙伴类型以及低碳供应链运作提供了参考。     

中国遭遇反倾销和对外反倾销的指数比较分析

反倾销作为世贸组织允许各国所采取的一种抵制外来不公平竞争的手段之一,目前已经成为世界各国贸易政策和贸易救济的一个重要组成部分。各国由于经济发展水平、法律体系等方面的因素,在反倾销和遭遇反倾销方面存在着较大的差异,在运用反倾销手段保护本国利益方面也有所不同。本文通过大量数据分析,并构建若干指数,对我国反倾销与遭遇反倾销的情况进行国际比较,说明我国在世界反倾销中的地位,深入分析其特点和原因,最后指出了我国强化反倾销的重要战略意义。     

Reciprocal dumping and trade policy

This paper examines some aspects of trade intervention in a ‘reciprocal dumping’ framework of international trade. It is shown, in the presence of increasing returns to scale, that certain conventional wisdom regarding the effect of trade policies need not hold true.     

Anti‐dumping duty circumvention through trade rerouting: Evidence from Chinese exporters

We study the evasion of US anti‐dumping duties by some Chinese exporters through trade rerouting via third countries or regions. Using detailed monthly trade data reported by China and the US Customs during the period of 2002–06, we find that US anti‐dumping actions against China lead to a stronger positive correlation between US imports from third countries and Chinese exports to the same third countries. Such a positive correlation is more pronounced for the products subject to anti‐dumping duties (treatment groups) than similar products not subject to these duties (control groups). The evidence is stronger for less‐differentiated products whose certificates of origins are easier to be modified and is stronger for third countries where the rerouting cost is low. These findings are consistent with a trade rerouting story, rather than a simple story of trade diversion (i.e., increase in some third countries' imports from China) and trade deflection (i.e., increase in some third‐country exports to the US). We also rule out other alternative stories, consider prior production in third countries and concurrent anti‐dumping actions against China or third countries, pay a particular attention to the many zero trade flows in the monthly level data and check the robustness to using an alternative control group and quarterly data, etc.