中国对外贸易可持续发展的实证分析——基于主成分方法

以可持续发展目标为出发点，从经济发展、社会人口、资源环境和科技进步等方面架构起中国对外贸易可持续发展的指标体系，并采用多元统计方法中的主成分分析法建立综合分析评价模型，对中国对外贸易可持续发展的状况进行定量分析，力图为中国对外贸易可持续发展指标体系的理论研究和实践提供一套可行方案。     

International Trade and the Environment: Theoretical and Policy Linkages

I review and extend three approaches to trade and environmental policies: competitive general equilibrium, oligopoly and monopolistic competition. The first two have surprisingly similar implications: deviations from first-best rules are justified only by constraints on policy choice (which motivates what I call a “single dividend” approach to environmental policy), and taxes and emissions standards differ in ways which reflect the Le Chatelier principle. I also show how environmental taxes may lead to a catastrophic relocation of industry in the presence of agglomeration effects, although not necessarily if there is a continuum of industries which differ in pollution intensity. *An earlier version was presented as an invited plenary lecture to the European Association for Environmental and Resource Economics Conference, Oslo, 1999.     

Wage and Mobility Effects of Trade and Migration on the Austrian Labour Market

This study analyses the effect of trade and migration on wages and labour marketmobility. We estimate wage growth equations and a multinomial logit mobilityequation on an individual data set ranging from 1991 to 1994. We find substantialdifferences in the reactions of white and blue-collar workers wages and mobilityto trade and migration. In Austria exports have a positive and imports a negativeimpact on wage growth only for blue-collar workers. Migrants also reduce onlyblue-collar workers wage growth. Our results indicate that higher imports and aninflow of migrants reduce sectoral mobility of all types workers. The risk of beingout of work by contrast is increased by migration and imports only for blue-collarworkers, but reduced by exports for all types of workers. In general our results suggestenlargement of the EU would have only small effects on the Austrian labour market.     

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.     

Optimal Intervention Policies for a Small Monetary Economy

We analyze the gains from trade for a small cash-in-advance economy with endogenous labor supply and learning-by-doing in the accumulation of human capital. Contrary to previous findings, we show that free trade is not optimal independently of the relative amount of cash required for the purchase of each good. Furthermore, a monetary rule à la Friedman can eliminate distortions deriving from the cash-in-advance constraint only under segmented financial markets; in any case, it cannot restore the economic optimum. Finally, we identify government intervention policies, such as wage and export subsidies, that can be welfare improving.     

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.     

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。     

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。