原产地规则对我国自贸区的影响与会计对策研究

A Study on Impacts of Rules of Origin on China's Free Trade Area and Accounting Countermeasures

原产地规则是贸易争端的重要议题之一,焦点与核心是对区域成员与产业链条的保护。原产地规则对未来产业布局、价值链与价值区域影响重大。不同贸易协定标准的原产地规则情境下,以会计视角切入的"预留通道",可实现灵活的制度嵌套与路径探索。文章结合我国自贸区情境与原产地规则的冲击,给出会计视角下具体的战略与应对之策,对于当前我国自贸区"1+3+7"的建设与应对新形势下的原产地规则变迁是迫切与亟须的。

The rules of origin is one of the important issues of trade disputes. The focus and core of conflict of origin rules is the protection of regional members and industrial chains. The rules of origin are of great influences on the future industrial layout,value chain and value area. In the context of rules of origin for the standard of different trade agreements,the＂reserved channel＂from the accounting perspective can achieve a flexible system integration and path exploration. The paper,combining with China＇s free trade area situation and the impacts of rules of origin,proposes the specific strategies and countermeasures of accounting,which are urgent for the current construction of China＇s free trade area ＂1 ＋ 3 ＋ 7＂ and the change of rules of origin under the new situation.