新贸易形势下原产地规则的冲击与对策研究——基于会计视角

Study on the Impact and Countermeasures of Rules of Origin under the New Trade Situation Based on Accounting Perspective

作为贸易谈判与博弈的焦点:原产地规则一直是各方争议与不肯妥协让步的议题。原产地规则直接关乎成本与收益,结合不同贸易组织原产地规则的情境,研究最新的贸易形势与特朗普执政后可能对贸易的冲击与未来趋势。以会计视角进行分析,主张以转移定价、规避、价值联盟三条路径加以应对。

The future trade situation is more complex and volatile with the bankruptcy of TTIP and TPP. The newUS President Trump shows that the abolition of the TPP and the renegotiation and revision of the NAFTA are in its policy agenda. The future trade policy will focus more on protecting the interests of the United States. As the focus of a trade dis-pute and trade friction: rules of origin have been the focus of controversy. The rules of origin are directly related to the costs and benefits. In this paper,the rules of origin in different trade organizations situation are compared and analyzed. Combining with the latest trade situation and President Trump's policy,the article studies from the accounting point of view,advocating the transfer pricing,circumvention,value alliance three ways to solve this problem. This paper is of great theoretical and practical value for China to deal with the impact of the rules of origin and enhance the internationalization of accounting and cost in China under the newtrade situation.