越南会计准则——越南会计国际化的里程碑

越南是东盟10国中唯一采用会计制度作为会计规范的国家。会计制度与会计准则是两种不同形式的会计规范。会计制度这一规范形式具有统一性和具体性,而会计准则更具指导性与灵活性。世界上大多数国家均采用会计准则作为会计规范的形式,而为了促进国际会计协调与会计标准国际化,1966年任英格兰和威尔士特许会计师协会会长的Herry Benson爵士联合美国和加拿大     

韩国环境会计的发展及其启示

环境会计是开展环保活动的一个有效工具。实施环境会计有利于促进企业加强环境管理,提高环境业绩,提升企业形象,增强竞争优势,也有利于提升企业和公众的环境意识,对落实科学发展观、发展循环经济、实施可持续发展战略和建设和谐社会十分重要。韩国是目前亚洲环境保护工作做得很好的国家之一,其环境会计的发展也有较明显的特色。韩国的经验表明,企业重视环境信息,不仅有利于提高企业的经济效益和环境效益,而且具有明显的社会效益,推进了环保型社会建设的进程,也给我们提供了有益的启示。     

浅论俄罗斯政治、经济因素对会计制度的影响

苏联解体之后,俄罗斯联邦在全社会范围内掀起了政治和经济的改革浪潮.在俄罗斯政局由动荡趋于稳定,经济转向稳定增长的过程中,俄罗斯会计制度也经历了调整和发展,会计的国际化进程明显加快.     

美国碳中和政策：主要目标、实施路径及对华影响

拜登政府上台后,美国确立了2050年的碳中和目标。在政党之争、最高法院判决和俄乌冲突影响下,美国通过耦合经济与气候议题、征收碳关税、重塑跨大西洋气候政治议程和推动气候地缘政治重构来推动目标实施。这些举措反映了美国维护国内产业竞争力、争夺全球气候领导力和塑造符合自身利益的气候新秩序之战略考量。然而,这不仅对中国相关产业造成冲击,影响其低碳减排工作进程,还升级了中西绿色低碳技术竞争,为中国气候外交带来新的不确定性。为了持续实现绿色低碳转型和高质量发展,中国可从四个方面进行考虑：一是深化全国碳市场建设,推动产业结构优化升级;二是完善碳减排机制组合,稳妥有序推进碳减排工作进程;三是大力推动低碳技术创新,加强国家绿色战略自主性;四是深度参与涉碳国际谈判,推动中国气候外交积极向前发展。     

欧元的国际化与欧美地缘经济之争

欧元启动和国际化正引起欧美地缘经济之争,这既反映出欧洲经济实力上升过程中的新要求,也说明欧美经济关系需要新的平衡。欧元的国际化进程加快过去一年,欧元的汇率波动倍受关注。欧元问世时兑美元的初始汇率为1∶1.1789,此后欧元汇率在波动中不断走低,1999年12月3日欧元兑美元首次跌到1∶0.9990,突破心理防线。今年5月中旬又在1∶0.90以上徘徊,距启动时贬值约1/5。但一年来欧元汇率的弱势并未妨碍欧元国际化的进程。欧元的内值稳定和欧元区经济规模实力增强表明欧元具有基础潜力。贸易、国际投资和企业兼并中使用欧元不断增加,推进了欧元的…     

试析环印度洋地区合作联盟中的印度

二战以来，区域经济合作方兴未艾，它强化了生产国际化、资本国际化和经济生活国际化的力度，大大地推动了世界经济一体化的进程。９０年代初期，欧洲经济区和北美自由贸易区相继建成（１９９０年在美国前总统布什的“美洲倡议”的指导下，南北美洲经济在经贸合作上业已取...     

拉美、东亚发展模式的比较

拉丁美洲拥有许多东亚不具备的优势,如独立时间早、未受第二次世界大战炮火摧残、自然资源丰富、工业化进程起步早、在地理位置上邻近美国这个世界上最发达的国家以及与西欧有着密切的历史、文化和经济关系,等等。50年代的东亚是世界上贫困地区之一,其发展水平只相当于拉美中下水平的国家。但是,60年代以来,拉美的经济实绩却不及东亚;尤其在80年代,两地区的差异迅速扩大,东亚远远超过了拉美,成为世界中等发达地区。     

美国主导下的跨太平洋伙伴关系与中国的对策

军事和经济是美国国家战略重心东移的两个支柱。相对军事东移比较容易的条件和 明显的奏效程度,经济东移要遇到更多的困难。面对经济实力相对式微、与亚太各国的貌合神离以 及中国崛起后与本地区经济联系加强与深化的局面,美国在贯彻这一国家战略时不得不采取新 的策略。跨太平洋伙伴关系是美国意图运用“巧实力”掌控亚太地区经贸规则制定、建立其主导下 的“国际机制”,一方面取得最大限度的国家利益,另一方面以此将中国的发展导入其“合意”的轨 道。中国应对的方针应当是,进一步加强与本地区国家的经贸联系,用签订自由贸易协议的方法巩 固经济利益,防范跨太平洋伙伴关系对中国的不利影响,化挑战为机遇。     

美国对华“战略阻断”行为及其困境

顶层大国实力占比面临“关键门槛”时，霸权国为维护霸权地位有可能对崛起国施加“战略阻断”行为，动用经济、政治、军事等多种手段对其崛起进程予以阻断。崛起国对霸权国GDP占比存在60%到80%两个“关键门槛”，二战后作为霸权国的美国一般选择在60%门槛前后对崛起国实施“战略阻断”行为。自2018年3月美国发起对华贸易战始，特朗普、拜登两届政府先后以极限施压和“高强度竞争”对中国实行了两轮全面遏制打压，造成中美关系深度恶化。这是霸权国对崛起国实施“战略阻断”行为的最新案例。由于中国崛起势头不可逆转和对美实力占比已经越过3/4线，美国对华“战略阻断”行为实际上已经陷入困境。在充分认识和把握规律的基础上，作为崛起国的中国制定正确的国家战略并推行成功外交，能够有效反制霸权国的“战略阻断”行为，从而维护自己的核心利益和世界和平发展大局。     

基于后危机时代国际金融竞争格局转换的人民币区域化策略调整

“美国制造”的金融危机使全球实体经济饱受侵害。后危机时代,防御由以美元主导的国际货币体系带来的负面影响、改革和重建国际货币金融体系是各国经济体普遍关注的话题。危机导致的美元衰落需要新的国际货币替代,而危机中坚挺的人民币却赢得了良好的国际地位和声誉,伴随着中国成为全球第三大经济体,第二大贸易国和第一大外汇储备国等综合国力的强劲,人民币区域化、国际化迎来了难得的历史发展机遇。本文分析了人民币区域化、国际化的战略机遇以及可行性,提出人民币区域化、国际化的路径选择,在此基础上,提出推进中国一东盟区域货币合作以加快人民币区域化进程的策略。     

日美经济关系失衡与日元国际化政策

日本的日元国际化政策并非是日本政府出于维系经济增长熨平经济波动而做出的自主性决定,而是在美元汇率走高、美国贸易赤字激增的背景下,迫于美国要求开放金融市场的压力而采取的政策措施。对日本来说,日元国际化只是追求金融大国地位的一环,而且货币国际化对货币发行国来说是一把"双刃剑",因此在实际执行中被排在其他政策目标之后。     

Generals in Cyberspace: Military Insights for Defending Cyberspace

Recently, there have been calls for the United States to unleash the offensive power of cyber space. Advocates contend that offense has the advantage in cyberspace. This article argues that cyberspace does not favor the offensive at either the tactical or the strategic level. In fact, a defensive doctrine has clear advantages over an offensive one. Support for this argument can be found in two unexpected sources: official statements of U.S. Army doctrine and Carl von Clausewitz's On War. This is surprising, given that scholars consider both the U.S. Army and Clausewitz diehard apostles of the cult of the offensive. This essay seeks to import their insights about the advantages of the defense into the virtual realm. When read carefully, U.S. Army doctrine and Clausewitz's classic text support the claim that defense is the stronger approach in the cyber realm.     

Decolonizing an informal empire: Argentina,Great Britain,and the United States, 1930–1943

The key to understanding how the relationship between Argentina and Great Britain changed during the decade after 1930 lies in the evolution of the British economy and the shifting configuration of political forces within the British Commonwealth of nations after World War I that made it impossible for Great Britain to maintain the old imperial relationship with Argentina. The purpose of Argentine foreign policy during the 1930s was to buy time to alter the internal structure of dependence and allow Argentina greater flexibility in world affairs. Until the structure of the economy could be Changed, primary product exports were vital to the national interest. First the Argentines tried to salvage some portion of their relationship with Great Britain and the market stability they needed in the Roca‐Runciman Pact (1933). Next, they turned to the U.S. for help, but with no success. By 1943, the British and Argentine economies were no longer structurally compatible and the U.S. had declined to accommodate Argentine economic needs. These frustrations provoked a strong nationalist reaction in Argentina against dependence. Argentine governments‐civilian and military‐retreated to a policy of neutrality as the best means of securing the most favourable terms for the sale of the nation's exportable agricultural surplus.     

苏联对意大利和东欧政策研究（1943—1947年）

在意大利战后安排问题上,苏联同美英两国的争斗早在二战后期就已经开始。意大利问题主要是战前殖民地等问题。出于利用英美矛盾为自己谋利的目的,苏联并不打算削弱意大利。由于英美两国在处理意大利问题上具有优先权,只允许苏联名义上参与意大利事务,并没有实际发言权,导致苏联在意大利问题上的变化以及在东欧问题上的强硬,美苏矛盾趋于尖锐化。苏联战后安全带政策目的是将东欧纳入自己的势力范围。苏联对意大利政策与对东欧政策是紧密联系在一起的。苏联从起初的不打算削弱意大利转变为不过分削弱意大利的政策,正是用来控制东欧并使其成为自己势力范围的政治筹码。这也成为美苏冷战的起源之一。     

Keeping Friends Close and Enemies Closer: Classical Realist Statecraft and Economic Exchange in U.S. Interwar Strategy

This article addresses the relationship between economic exchange and grand strategy and explains why rival states exchange with each other. The theoretical debate among realists is defined, while a novel, yet classical, realist exchange theory is proffered and evaluated against the record of U.S.-Japanese exchange, 1918–41. In this particular case, the origins of Japan's oil dependency on the United States are detailed for the first time as is the U.S. policy toward Britain and the Netherlands that created this dependency. The article finds U.S. strategic coordination of Japan's economic vulnerabilities and their use advanced U.S. grand strategy leading into WWII. The article concludes that the July 1941 U.S. oil embargo against Japan was purposeful and the product of a larger policy arc from the early post-WWI period.     

Stability and Change in U.S. Grand Strategy

Since the Global War on Terror (more recently termed the Long War) emerged as the centerpiece of U.S. grand strategy in 2001, the post–Cold War U.S. debate has narrowed significantly. Essentially three alternative strategies now compete for pride of place. Two are variants of a “primacy” strategy; one is a variant of “restraint,” sometimes termed “offshore balancing.” All three strategies take globalization as a given and as a positive development. None specifically connects U.S. military power to globalization. To the extent that globalization can be argued to have negative consequences, restraint offers a different remedy than either version of primacy. This article offers a brief characterization of globalization and speculates on its positive and negative results. The three grand strategies that remain visible in the U.S. public policy debate, and their suggested remedies, are then discussed. Finally, the U.S. military strengths and weaknesses are evaluated in order to gauge which strategy's remedies are most feasible.     

艾森豪威尔处理苏伊士运河战争危机的经验及其对奥巴马政府的启示

1956年10月,以色列在美国总统大选前8天,不顾艾森豪威尔政府预先劝诫,在英、法两国幕后策划下,对埃及发动先发制人的打击。艾森豪威尔总统为此采取一系列行动,如诉诸联合国、启动对以经济制裁、甚至威胁驱逐其出联合国,最终实现被他称之为"侵略者"的三方无条件停火撤退。艾森豪威尔成功的范例给2012年面临同样难题的奥巴马提供了一些历史经验:美国的外交不能被一个小盟国所捆绑,即便他们曾是美国的"铁杆"朋友。美国只有坚持公正、理性与原则,且在冲突中支持受害者,才能最大程度上维护美国的利益与形象,并最终使美国成为中东最具有决定性的外部力量。     

The Global Era of National Policy and the Pan-Oceanic National Fleet

This article develops a framework for considering the future requirements for U.S. maritime power. It does so by proposing that these requirements must be considered within the context of an integrated National Fleet—the combined capabilities of the three “Sea Services”—the U.S. Navy, U.S. Marine Corps, and U.S. Coast Guard. It also would include their reserve components, as well as the Military Sealift Command (MSC) and the Maritime Administration's Ready Reserve Force (RRF)—the two organizations responsible for maintaining the nation's strategic sealift fleet.     

War Powers and the Atlantic Divide

As within the United States debates have arisen over how much unilateral power the President has to deploy force, so too debates are being raised across Europe. Depending on each country's history, system of government, and economic status, various historic positions are shifting. Public, as well as elite, voices are shaping the debate. Another point of tension is NATO's changing role as countries develop autonomous war caveats. Extended analysis of how Great Britain and Germany are grappling with these concerns has great import for U.S. policy. Learning to skillfully persuade its European allies will gain the United States better cooperation from those who do not share the U.S. war powers model.