我国现行环境政策调整与出口产品“环境竞争力”的提升

加入WTO后,我国要在该组织框架下接受贸易自由化与环境保护两股潮流的双重挑战,应对发达国家层出不穷的绿色贸易壁垒。如何合理调整国内现行的一些与WTO规则相矛盾的环境政策,提升出口产品的环境竞争力,促进我国经济与社会的可持续发展,将是我国加入WTO后急需解决的新问题。本文在对环境竞争力概念进行分析的基础上,界定了影响环境竞争力的主要因素。从国际、国内两个方面论述了当前我国环境政策所面临的挑战,及其调整方向。进而,提出今后提高我国出口产品环境竞争力的对策建议。     

Environmental Policy in Open Economies and Monopolistic Competition

This paper analyses the implications of international trade for non-cooperative environmental policy in the case of local production externalities. A particular focus is on the potential effects of regulations on the variety of goods and the resulting international spillover caused by trade. A tougher domestic standard negatively affects the utility of the households abroad, since such a policy reduces their variety of imports (due to fewer domestic product inventions) or their consumption of each imported brand (due to higher import prices). Ignoring the negative spillover, non-cooperative governments implement inefficiently strict standards in equilibrium. In contrast to this clear-cut inefficiency result, the impact of international trade on the state of the environment is ambiguous.     

Current Account, Capital Formation and Terms of Trade Shocks: a Revisit of the Harberger-Laursen-Metzler Effect

This paper extends the Blanchard model of a closed-economy to a three-good (exportable, importable and non-tradable goods) open-economy model with capital accumulation and uncertain lifetimes to study the impacts of terms of trade shocks on the current account. The simulation results show that a model with uncertain lifetimes is more appropriate to describe a small open economy like Taiwan at the steady-state equilibrium than a model with infinite lifetimes. We find that the Harberger-Laursen-Metzler effect is discernible for temporary or permanent terms of trade shocks. Furthermore, the steady state is a saddle point and the speed of convergence of capital and consumption is quite low.     

Trade and Indeterminacy in a Dynamic General Equilibrium Model

This paper introduces sector-specific externalities in the Heckscher-Ohlin two-country dynamic general equilibrium model to show that indeterminacy of the equilibrium path in the world market can occur. Under certain conditions in terms of factor intensities, there are multiple equilibrium paths from the same initial distribution of capital in the world market, and the distribution of capital in the limit differs among equilibrium paths. One equilibrium path converges to a long-run equilibrium in which the international ranking of factor endowment ratios differs from the initial ranking; another equilibrium path maintains the initial ranking and converges to another long-run equilibrium. Since the path realized is indeterminate, so is the long-run trade pattern. Therefore, the Long-Run Heckscher-Ohlin prediction is vulnerable to the introduction of externality. Journal of Economic Literature Classification Numbers: E13, E32, F11, F43.     

国有企业审计监督体系构建研究

在我国现行国有资产管理体制下,国有企业不仅要接受国有资产监管体系内部多种形式的监督,而且还要同时接受政府审计、社会审计和内部审计的监督。由于各种审计主体职责重复、各自为政,在导致审计资源严重浪费的同时,还造成许多国有企业长期缺乏有效的审计监督。本文从我国国有资产监管体系的现行架构出发,对政府审计、社会审计、内部审计及其他多种审计主体的分工与配合问题进行了研究,为国有企业建立合理有效的审计监督体系提供参考。     

加工贸易银行保函的法律性质与效力

加工贸易是一种重要的贸易方式,我国正逐步成为世界加工生产的基地,我国将对加工贸易进口料件实施保税的具体做法辅以银行保证金台帐制度共同执行,实行加工贸易进口料件银行保证金台帐制度。加工贸易税款保付保函是一种海关事务担保,应属于银行的一种独立担保。但我国《民法通则》、《担保法》等立法中没有为独立担保的运作提供具体的规则,独立担保制度尤其是加工贸易税款保付保函方面的制度的完善建立势在必行。     

我国制造企业的第三方物流策略

本论文从物流模式角度探讨如何提升制造企业物流水平，分析了当前制造企业自营物流的原因，在基础上探讨了制造企业的第三方物流策略。     

论提高我国本土会计师事务所竞争力的策略

国际四大所并购我国本土所的趋势已经开始显现,在这种情况下我国会计师事务所需要分析本行业的竞争现状。本文通过分析表明,我国会计师事务所既有优势、机会,也存在极大的劣势、危胁。笔者认为我国会计师事务所要采取完善公司治理、“产品”差异化、专业化、品牌化、人才、审计质量与风险控制等策略,以提高我国会计事务所的竞争力。     

中小企业研发困境的博弈分析

知识经济时代，企业自主研发是增强其竞争力的必经途径。而在国内，众多中小企业对研发投入持消极态度，尽管政府多方鼓励，但收效不大，且企业在自主研发的投入方面与发达国家有着较大的差距。可从严格保护研发成果、协作研发与加大政府的政策优惠力度等方面对中国中小企业的研发投入情况进行改进。     

集群中小企业发展的关键

在激烈的市场竞争中，单个中小企业在经营中困难重重。集群这种企业间组织新形式，可以发挥我国众多中小企业的优势，在不牺牲经营柔性的前提下，实现规模经济，降低经营成本。