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。     

What motivates volunteers to help at business events? Reciprocal altruism and reflexivity

Volunteering literature is yet to examine the motivations for helping at business events. This paper contributes to closing this research gap by on-the-ground investigation of volunteer motivations at business events. Drawing upon 22 volunteers from different business events in China, the results identify a variety of functional motives related to self-development. The analysis gives emphasis to the subjectivity and reflexivity with which individuals give meaning to their motivations and suggests that reciprocal altruism and reflexivity are evident among volunteers. This paper provides insights into the salience of business event volunteering and suggests implications for event organisers dealing with volunteers.     

反倾销诉讼动态博弈分析

世界经济的发展和国际贸易的回升带动我国出口贸易快速发展。与此同时,我国企业在国外频繁遭遇反倾销诉讼,已经严重的影响了我国的正常出口环境。反倾销成为我们亟待解决的问题。本文运用博弈论作为分析工具,通过建立反倾销诉讼动态博弈模型,对反倾销中出现的情况进行了说明,并对我国企业在应对反倾销中的选择进行了分析。     

企业使命管理探讨

“入世”以后 ,伴随着我国对外贸易和国内贸易的快速发展 ,中国的反倾销问题有可能渐趋突出并引起关注。因此 ,中国需要对现有的反倾销条例进行修改 ,使其与WTO的规则接轨 ;需要注意有理有节地开拓外贸市场 ,防范可能产生的数量反倾销风险 ;需要认真地规范和指导企业应对反倾     

The Utilisation of Trade Preferences for Developing Countries in the Agri‐food Sector

Both the European Union and the United States grant non‐reciprocal preferences to developing countries under the Generalised System of Preferences as well as under several regional schemes. The benefits of these preferences have recently been questioned. Several authors have pointed out the under‐utilisation of these preferences due to the constraints attached. There have been claims that rules of origin requirements and administrative costs, as well as uncertainty on eventual eligibility, have deterred exporters from using preferential regimes. We calculate various indicators of the utilisation of preferences in the agricultural, food and fisheries sector. We conclude that only a very small proportion of the imports eligible for these preferences is actually exported outside a preferential regime. The rate of utilisation is therefore high. However, the flow of imports from the poorest countries remains very limited in spite of rather generous tariff preferences, which leads to questions over the overall impact of the preferential agreements. In addition, preferential regimes overlap, and in such cases some regimes are systematically preferred to others. We use econometric estimates of the (latent) cost of using a given preference to explain why particular regimes are used. We focus on possible explanations, such as the cumulation rules (that restrict the use of materials originating from other countries), fixed administrative costs and differences in the preferential margin.     

价格垄断行为违法所得计算模型探讨

根据反垄断经济学的基本原理,通过分析价格垄断行为违法所得的基本特征,从而构建出价格垄断行为违法所得的计算模型,为反价格垄断执法实践提供可操作性的工具。     

从社会交换论看农村合作经济组织的建设及发展

经济合作的物质基础是利益的相互交换,农村合作经济组织也是藉由政府、合作组织与农户之间的社会交换建立和发展起来的。社会交换网络中各行为主体之间的合作关系本质上是一种互惠关系。在不同的互惠关系中,各主体看重和追求的目标并不完全一致。厘清这些目标,对于促进农村合作经济组织的发展,促进农业发展和农民增收是至关重要的。     

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.     

审计重要性与审计风险关系研究

重要性水平是现代审计理论和实务中一个非常重要的概念。正确理解重要性水平与审计风险之间的关系,对准确把握中国注册会计师执业准则的相关内容,合理确定审计程序,降低审计风险,提高审计效率具有重要意义。     

如何快速获得产品国际安全认证

产品国际安全认证是产品进入国际市场的必经之路。文章从了解国际标准、国内先作测试、用CB证书和CB测试报告转认证证书、利用互认关系、避免变动认证产品、注意选材、提高效率、信守承诺等8个方面论述了如何能更快更好地获取产品国际安全认证证书。