试论会计的财富教育与道德教育1

面料采购年终总结

BEIJING, Sep. 14 -- Just two days after the decision by the United States to levy heavy import tariffs on Chinese tires, the government here has reacted by launching an anti-dumping and anti-subsidies investigation into automotive and chicken exports from the US.     The Ministry of Commerce (MOFCOM) Sunday did not label it as retaliation against the tire dispute, but said it acted simply in a response to domestic concerns.     The probe, which is in line with World Trade Organization (WTO) rules, follows complaints from Chinese manufacturers that US-made products entered the nation's markets with "unfair competition" and harmed domestic industries, said the ministry in a statement.     MOFCOM added it is still opposed to trade protectionism and committed to working towards global economic recovery.     US President Barack Obama's signed a document "to apply an increased duty to all imports of passenger vehicle and light truck tires from China for a period of three years" on Friday, according to the White House.         In addition to the existing duties of 4 percent, tariffs will rise a further 35 percent in the first year, 30 percent in the second and 25 percent in the third. The levy will take effect before Sept 26.     The move was met with anger in China.     Minister of Commerce Chen Deming branded the decision a violation of WTO rules, a grave act of trade protectionism and a breach of the commitment the US made at the Group of 20 (G20) financial summit in London in April.     "This is an abuse of special safeguard provisions and sends the wrong signal to the world," he said in a statement on the MOFCOM website. He assured China would do everything in its power to protect the legitimate rights of the tire producers but did not elaborate.     However, in an earlier statement, ministry spokesman Yao Jian said the country would "reserve all legitimate rights, including referring the case to the WTO".     Washington played down the dispute on Saturday, claiming it is simply "enforcing the rules" and did not expect the move to escalate into a trade war.     However, the US could also levy heavier tariffs on other imports from China, such as steel, aluminum and chemical products, according to an industry insider who asked to remain anonymous.     The US Commerce Department on Thursday said it had made a preliminary decision to impose duties ranging from 11 to 31 percent on imports of Chinese steel pipes used for oil and gas wells.     The ruling supports the proposal made by the nation's steel producers led by US Steel Corp, which claimed Chinese imports were granted unfair subsidies.     MOFCOM, however, said the ruling is not in line with the subsidy and anti-subsidy agreements under the WTO framework.    Chinese officials and their US counterparts have been unable to reach an agreement after five months of talks. However, the new tariff is lower than the 55 percent proposed by the US International Trade Commission (ITC) based on a petition led by the United Steelworkers union (USW) that said tire imports had tripled since 2004, causing plant closures and job losses.    MOFCOM spokesman Yao said the move would push the cost onto the consumers, cause US wholesalers and retailers to scramble to find other suppliers, and fail to create new jobs in the US.    "Chinese tire producers pose no direct competition to those in the US," he said before adding that China's tire exports to the US had not witnessed a remarkable increase as claimed by the USW.    Last year, the country's tire exports to the US grew by just 2.2 percent compared to 2007 and, in the first half of this year, fell 16 percent compared to 2008, explained Yao.     "Four US companies have tire production operations in China and account for two-thirds of exports to the US. The tariffs will have a direct impact on them," he said.     Cooper Tire and Rubber Co, a US-based tire maker, warned that higher tariff could disrupt markets.     The company said in a statement it believes in free and fair trade, and that the ITC's proposed remedy "is not appropriate or acceptable and could have significant negative impacts causing considerable market disruption".     The industry insider told China Daily the closure of many US tire factories "is, to some extent, a result of the strategic adjustment of the tire industry", with many tire firms moving production of low-end tires off-shore to make use of cheap labor.     "President Obama's decision is not in the interest of companies seeking higher profit margins," the insider said.     Analysts claim the actions of the Obama administration are at odds with its public statements about how protectionism could deepen the ongoing crisis.     The US and China, the world's two major economic engines, vowed to cooperate in the fight against the world recession but this dispute has caused friction before its top officials meet at a G20 summit in Pittsburgh on Sept 24-25. Obama is also expected to visit China in November.     The tariff change has also sparked debate in the US.     USW's International President Leo Gerard hailed the tariff hike by saying it "sent the message that we expect others to live by the rules, just as we do".     However, Marguerite Trossevin, legal counsel to the American Coalition for Free Trade in Tires, a pro-business group, said: "We are certainly disheartened the president bowed to the USW and disregarded the interests of thousands of other US workers and consumers."

BEIJING, Sept. 17 (Xinhua) -- The first seven companies applying for listing on the Growth Enterprise Market (GEM), a Nasdaq-alike market in China, have got green lights from the country's securities regulator on Thursday.     They are in the fields of software, medical equipment and medicines. They planned to raise 2.27 billion yuan (332.65 million U.S. dollars), from the IPOs, according to China Securities Regulatory Commission (CSRC).     "This means the seven enterprises are eligible to list on the market, but they still have some flaws in information issuance, which need to be improved," said Jiang Xinhong, a member of the review commission.     The flaws don't hinder the listings, but these enterprises should go through some necessary procedures before getting listed, said the CSRC.     The CSRC had received 155 applications for IPOs on the GEM as of Sept. 10, since it started to accept applications of the GEM on July 26.

BEIJING, Oct. 13 (Xinhua) -- Russian Prime Minister Putin said here on Tuesday that Russia and China are working on a huge oil and gas cooperation project.     In an exclusive interview with Xinhua, Putin said the two countries have signed a 20-year oil supply agreement and laid more than 2,000 kilometers of crude oil pipelines for this. Russian Prime Minister Vladimir Putin (L) is interviewed by Peng Shujie (2nd R), deputy chief editor of Xinhua News Agency, Ma Li (3rd R), deputy chief editor of People's Daily, and Shui Junyi, TV host from China Central Television (CCTV), in Beijing, capital of China, Oct. 13, 2009China is also laying on its side the corresponding pipeline, he said, adding the two counties are studying the feasibility of building a refinery in China.     Putin said as the world's nuclear power, Russia keeps an open mind towards cooperation in this field.     "Russia and China are very active in the nuclear energy cooperation, "Putin said, citing the Tianwan Nuclear Power Plant as a good example.     Tianwan Nuclear Power Plant, located in the Lianyungang city in eastern China's Jiangsu Province, is so far the largest nuclear power cooperative program between China and Russia.     Putin said Russia is willing to supply coal to China and the supply is increasing rapidly, noting China has good equipment and technology on coal processing.     As for natural gas cooperation, Putin said negotiations are underway and would certainly yield satisfactory results.     On the specific ways of gas supply and the pricing, he said those issues should be resolved at the enterprise level.     "The most important thing is that Russia and China have the need and capacity to enhance cooperation and the two economies are complementary to each other," Putin said, adding such cooperation would last for decades.     With regard to the problems and frictions in the bilateral trade, Putin said those small problems would not impact the general strategic cooperation between the two countries.     He took the "gray custom clearance" as an example. It was the name given to the illegal practice of getting items across the border without official customs approval.     The illegal practice would make the government unable to supervise domestic industries and lead to bankruptcies and unemployment, which might cause more troubles to the society against the backdrop of the financial crisis, he said.     Putin called upon the two countries to establish a set of unified rules, which would be obeyed by both sides, so as to achieve a just, sound and civilized mechanism of cooperation.

郑州seo排名优化

BEIJING, Oct. 12 (Xinhua) -- Chinese Premier Wen Jiabao on Monday stressed the growing of autumn and winter crops at an executive meeting of the State Council.     The Central Committee of the Communist Party of China and the State Council would continue to strengthen the fundamental status of agriculture and boost the support for agriculture and grain output, according to the meeting.     All provincial areas and departments should put into practice the central government's policies, especially policies for the benefits of farmers, according to the meeting.     Despite uncommon droughts and the global economic recession, China was expected to have a big harvest this year, underpinning the country's stable and fast economic growth, according to the meeting.     Although China reported grain output increase for continuous years, the relationship between grain demand and supply would be strained in the long run as China's infrastructure for grain output was not stable, the grain planting efficiency was relatively low and natural disasters were frequent, according to the meeting.     Autumn and winter planting was key to next summer's harvest and even next year's harvest and measures should be taken to promote grain output, according to the meeting.     The measures should include promoting subsidy policies and stabilizing autumn and winter planting acreage, stabilizing market prices to protect farmers' interests and promoting technology services for farmers, according to the meeting.

BEIJING, Sept. 4 (Xinhua) -- China's government is adjusting its policies on imported technological equipment with the purpose of boosting domestic innovation and greater industrial restructuring and upgrading.     Key components and raw materials imported by domestic enterprises for manufacturing major technological equipment and products are exempted from import tariffs and value-added tax (VAT) as of July 1 this year, according to a joint communique issued by the Ministry of Finance and five other ministries Friday.     Tariff exemption for imported complete set of machinery and equipment will be revoked, according to the communique.     To ensure smooth transition, preferential policies for items which currently can not be wholly supplied domestically, if it is proved so after examination, will be phased out gradually.     Major State-backed key technological equipment includes clean energy power generating systems and nuclear power generating units of above a million kilowatts.     China's central government in March announced expenditure of 20 billion yuan (2.94 billion U.S. dollars) for this year, from a 908 billion yuan public sector budget, to help enterprises upgrade technology, energy efficiency and innovation.     It also unveiled a three-year plan in May to stimulate equipment-manufacturing industry, which lacks ability to innovate and had underdeveloped technology.     But experts said lack of funding and cooperation among research institutes still restrain China's technological transition.

NANJING, Aug. 15 (Xinhua) -- An antiwar cartoon exhibition displaying works by 110 Japanese artists opened in the eastern Chinese city of Nanjing Saturday to mark the 64th anniversary of Japan's surrender in World War II.     The exhibition, jointly organized by the Memorial Hall of the Victims of the Nanjing Massacre and the Japanese non-governmental association of "My Aug. 15," will last three moths.     About 160 cartoon works will be displayed, the first time the exhibition is held outside Japan, the organizers said.     Most of the authors of the cartoons were born before Aug. 15, 1945 and had deep memories about the war. In addition, many of them lived in different parts of China with their parents at that time and learned of the news of Japan's surrender in China. Many years later, they produced a group of works with the theme of "My Aug. 15," conveying their condemnation about the war atrocities and reflection on the militaristic brutality.     The exhibition was divided into four parts according to the authors' ages when Japan surrendered, "above 16," "8-15," "5-7" and "below four."     Nine prestigious Japanese cartoonists, along with about 100 people from several Japanese NGOs, attended the opening ceremony of the exhibition Saturday.     "It tells a true story," said 70-year-old artist Kenji Morita, pointing to his own work "Thanks to Adoptive Chinese Parents."     "Although Japan was an invader, many Chinese parents still helped raise Japanese children orphaned by the war," he said.     Leading Japanese manga artist Tetsuya Chiba also recalled the war past he experienced in China.     "I was in Shenyang (capital of northeast China's Liaoning Province) the day when Japan's surrender in World War II was announced by the late Emperor Hirohito over radio. I was only six then, and I couldn't really understand what happened," Chiba told Xinhua.     "I didn't manage to return to Japan immediately, so I spent a very hard year in China after Japan's surrender. But I met a very nice Chinese couple, they gave me food even when they didn't have enough to eat. When we separated, they gave me a blanket. I kept the blanket for years until I met their offspring," he said.     "Aug. 15 is a meaningful day for both China and Japan, whether to mark the victory or to introspect the war. The day reminds us to be against wars," he added.

青岛seo排名优化

GUANGZHOU, Aug. 23 (Xinhua) -- Pakistani President Asif Ali Zardari said here Sunday that Pakistan attached importance to economic cooperation with Guangdong Province.     Zardari made the comment during his visit to Guangzhou, capital of south China's Guangdong Province, the second leg of his ongoing China tour. Wang Yang (2nd R), member of the Political Bureau of the Central Committee of the Communist Party of China (CPC) and secretary of the CPC Guangdong Provincial Committee, meets with visiting Pakistani President Asif Ali Zardari (2nd L) in Guangzhou, capital of south China's Guangdong Province, on Aug. 23, 2009Pakistan's investment environment is becoming better with improved infrastructural facilities, said Zardari, adding that he welcomes Guangdong's entrepreneurs to invest in Pakistan and Pakistan could serve as a gateway to the South Asian and European market.     Wang Yang, member of the Political Bureau of the CPC Central Committee and Party head of Guangdong, met with Zardari on Sunday.     He said, as an important country in the South Asia, Pakistan enjoys longstanding traditional friendship with China. The two countries have established all-weather friendship and Strategic Partnership of Cooperation.     Pakistan has always shown understanding and support for China on major issues concerning our core interests and we highly appreciate that, said Wang. Wang Yang (R, Front), member of the Political Bureau of the Central Committee of the Communist Party of China (CPC) and secretary of the CPC Guangdong Provincial Committee, meets with visiting Pakistani President Asif Ali Zardari (L, Front) in Guangzhou, capital of south China's Guangdong Province, on Aug. 23, 2009.Wang termed Zardari's Guangdong visit as a practical trip, saying his attendance of the Pakistan-Guangdong Trade and Investment Opportunity Forum would promote cooperation between Pakistan and Guangdong in such areas of investment, trade and agriculture.     This was Zardari's fourth visit to China since taking office last September.

BEIJING, Aug. 6 (Xinhua) -- China still has a long way to go in upgrading industrial processes, although it had managed to secure economic stabilization and was moving upwards, Zhuang Jian, a senior economist with the Asian Development Bank, said Thursday.     "China has achieved great success in bolstering the economy's growth through a series of plans to stimulate it, but it should also continue making efforts to upgrade its industries, as well as its energy-saving and pollution reduction measures, to sustain development," Zhuang said.     China's economic growth had slowed during the global downturn, but expanded 7.9 percent in the second quarter of 2009 year on year after sinking to 6.1 percent in the first quarter.     Zhuang said the improvement of China's industrial structure and increasing energy conservation were of critical importance to the world.     Government figures show the amount of energy consumed in China to produce a unit of gross domestic product (GDP) dropped 3.35 percent year on year in the first half. The decrease compares with 2.88 percent for the first half of last year.     China should also promote domestic consumption to boost economic growth, he said.

合肥网站seo排名

PYONGYANG, Sept. 25 (Xinhua) -- Chinese living in the Democratic People's Republic of Korea (DPRK) on Friday expressed willingness to help boost bilateral ties at a reception in the Chinese embassy to Pyongyang.     The reception was held to mark the 60th anniversary of the founding of the People's Republic of China.     A powerful and prosperous motherland is a powerful backing for the Chinese in the DPRK, said Liang Zuojun, vice president of the Central Committee of the Federation of the Chinese Residing in the DPRK. Chinese Embassador Liu Xiaoming (front, R) presents a gift to an oversea Chinese teacher at a reception held by the Chinese Embassy to mark the 60th anniversary of the founding of the People's Republic of China in Pyongyang, capital of the Democratic People's Republic of Korea (DPRK), Sept. 25, 2009He said all Chinese in the DPRK will live harmoniously with local residents and make efforts for the enhancement of the China-DPRK relationship, and the construction of both countries.     Liu Xiaoming, the Chinese ambassador to the DPRK, said the Chinese in the DPRK have devoted their wisdom to the socialism construction of the DPRK, and have won the respect and praise of the DPRK government and people.     He encouraged the Chinese to continue to support the construction and reunification cause of their motherland China.

ANCHORAGE, Sept. 12 (Xinhua) -- Top Chinese legislator Wu Bangguo on Saturday met with Alaska Governor Sean Parnell here before winding up his week-long official goodwill visit to the United States.     Wu, chairman of the Standing Committee of China's National People's Congress, said he was glad to have Alaska as the final stop in his visit to the United States.     Apart from meeting with U.S. government and parliament officials, Wu said he also conducted comprehensive contacts with people from all walks of life in the U.S. during his stay.     The major topics included how to strengthen the Sino-U.S. cooperation, how to join hands to face challenges and how to realize common development of the two countries, Wu said. Wu Bangguo (1st R), chairman of the Standing Committee of China's National People's Congress, meets with Governor of Alaska Sean Parnell, in Anchorage, Alaska of the United States, on Sept. 12, 2009. Wu noted that, Alaska, a state with rich natural resources and a closest U.S. state to China, enjoys incomparable advantages in cooperation with regions of China.     He wished that the Alaska state will further encourage its entrepreneurs to take the opportunities and expand new cooperation scopes in economy and trade with China, and boost exchanges and cooperation in the fields such as renewable energy, climate change, science and technology, and education.     During the meeting, Parnell said he was pleased that Chairman Wu and the delegation chose to stop over in Alaska during their visit to the United States.     China is an important market for Alaska, Parnell said. He and Wu had a good conversation on topics ranging across renewable energy, environmental conservation, natural resources development, Alaska seafood and tourism opportunities, he added.     At the invitation of U.S. Speaker of the House of Representatives Nancy Pelosi, Wu started to visit the U.S. on Sept. 6. His trip to the United States was the first official visit to America by a top Chinese legislator in the past two decades.     Wu met with U.S. President Barack Obama, Vice President Joe Biden and Secretary of State Hillary Clinton during the stay.     Before visiting the Unites States, Wu has visited Cuba and the Bahamas.