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文章通过引入信息审计机制,考察了当出口国面临外国反倾销威胁且本国出口企业成本信息不完全时的最优出口贸易政策设计问题。发现:(1)当存在信息审计政策时,出口国企业谎报成本信息的动机减弱,信息审计政策有信息甄别效应;(2)出口国应该根据进口国国内要求保护压力的大小不同制定相应的出口贸易政策。当进口国国内要求保护压力较小时,出口国政府应该给予本国出口企业出口补贴,并且对成本较高的企业给予较高的补贴;当进口国国内要求保护压力较大时,出口国政府应该对本国出口企业征收出口关税,并且对成本较高的企业征收较高的关税。
By introducing the information audit mechanism, the article investigates the design of the optimal export trade policy when the exporting countries are facing the threat of foreign anti-dumping and the cost information of domestic exporting enterprises is not complete. (2) The exporting country should formulate the corresponding export according to the different requirements of domestic pressure protection requirements in the importing country. (2) When there is an information audit policy, the motivation of the exporting country enterprise to report the cost information is weakened, and the information audit policy has the information screening effect. Trade policy. When less pressure is required on the part of the importing country for protection, the government of the exporting country should give export subsidies to its own exporting enterprises and give higher subsidies to the higher-cost enterprises. When the importing country demands greater protection pressure, the exporting country government should Export-oriented export tax levied on their own, and high-cost businesses levied higher tariffs.