融资性售后回租承租人会计处理

介绍《企业会计准则第21号——租赁》对售后回租业务会计处理的相关规定，对比《企业会计准则第21号——租赁》与《国际会计准则第17号——租赁》的有关规定，指出前者在概念和会计处理方面的缺陷并提出完善建议，最后通过实际案例说明承租人的会计处理。     

新租赁准则对航运企业的影响分析

2016年国际会计准则理事会正式颁布了第16号准则,替代原有的17号租赁准则并于2019年1月1日正式执行。我国会计准则一直本着于国际趋同的发展方向,租赁业务是航运企业业务模块的重要组成部分,租赁准则的变化对我国航运企业具有深远的意义。长期以来,经营性租赁作为表外融资的有效方式,对会计报表的信息真实性有着重要的影响,然而新准则打破了这一会计处理,这势必会对航运企业的财务、经营、风险管控等多方面产生重要影响。本文从新旧租赁准则的变化出发,分析新旧准则的更替下航运企业实际会计业务处理的变化,并据此探讨租赁准则变化对于航运企业会计信息与列报、经营与财务风险以及业务与战略选择的多方位的影响,旨在给航运企业在新租赁准则下更好地进行适应变化并采取适合本企业的经营决策方式提供一定的借鉴与指导。     

我国现代物流企业的收入核算

为使我国现代物流企业适应国际化发展的需要,阐述我国会计准则与国际会计准则在执行层面的差异,分析导致物流企业净、全额两种收入核算方式及两者之间需要转换操作的主要原因,介绍净、全额收入成本转换的操作方法,提出规范我国现代物流企业收入核算体系、打造符合境内外会计准则要求核算体系的设想。     

班轮公会 最后的闪光时刻？

2003年3月,欧盟执行委员会按照4056/86号委员会规章而授予班轮公会的限制豁免法令。这项允许海运公司集体探讨并制定海运费用价格的豁免法令必须满足特定条件才能生效即必须产生经济利益;所产生的经济利益必须由海运公司及其客户均匀、公平分摊;班轮公会对于班轮服务来说确实不     

现行企业会计制度

会计是经济管理的重要组成部分,经济越发展,会计在经济管理中的作用显得更为明显和突出。在我国市场经济发展的形势下,为了使会计工作适应于经济形势发展的需要,必须建立科学、合理的会计制度。 何谓会计制度 会计工作的进行要遵循一定的原则、规定,采取一定的程序和方法。所谓会计制度,就是在会计准则指导下制定的组织和从事会计工作所应遵循的规范,即会计工作的统一规程,包括准则、方法、程序和规定。     

以第四代港口为基础的大连国际航运中心建设研究

随着经济全球化以及现代供应链管理思想的推行,全球国际航运中心正在进入第四代港口时代。大连东北亚国际航运中心建设作为辽宁沿海经济带国家战略的重要支点以及中日韩三国的东北亚地区国际航运中心之争的承载者,必须加快第四代港口建设。大连港建设第四代港口的主要措施包括"科学制定港口、港口企业发展战略"、"转变发展方式,走内涵式发展道路"等五个方面。     

空运视窗

去年民航扭亏为盈赚五亿 国家民航总局副局长杨元元表示,经初步计算,去年全国航空公司扭亏为盈,约有四至五亿元盈利,今年全国航空公司的经营环境仍将面临很大的压力。 据报道,杨元元在北京出席中国国际航空安全飞行四十五周年记者会上表示,去年只有东方航空公司有盈利,南方航空公司若根据国际会计准则计算有部分盈利。相反,按中国的会计准则计算,则出现亏损。中国航空公司1998年共出现约二十四亿元的亏损,当中东航和南航的亏损分别占四亿八千万元和五亿四千万元。 他表示,去年全国的航空公司扭亏为盈主要是受政策的扶持,如规范机票价格等等。     

加快中国海洋产业转型升级

海洋经济已成为了我国国民经济新的增长点;同时,也存在产业结构矛盾突出、科技创新不足、环境治理等问题。而海洋经济持续发展的关键是对现有海洋产业的转型升级。21世纪是海洋的世纪。争取海洋利益、制定海洋发展战略、积极发展海洋经济成为了世界沿海国家的重要战略。随着海洋经济的进一步发展,我国也在加快海洋经济发展战略的研究和调整。海洋经济发展开始从量到质     

基于风险矩阵的FPSO设备风险评估

根据贝叶斯估计方法计算出FPSO设备的失效概率,结合层次分析法和风险可接受准则,总结出FPSO设备的风险评估方法。该方法包括对FPSO设备失效模式权重的计算和风险可接受准则的制定,并被应用于具体设备进行风险评估,认为该方法可为FPSO其他重要设备的风险评估和风险可接受准则的制定提供参考。     

洋山港背后的群雄角力

“一体两翼”是国家对长三角地区港口布局制定的发展框架。建设上海国际航运中心,确立了上海港的主枢纽港地位,作为两翼的江苏和浙江则重在配合,以为示范,集聚辐射长三角乃至中国大陆。然而,宏观的规划难抵港口自然发育和地方经济市场化的冲击。当国外的大港纷纷对即将到来的洋山港时代高唱赞歌的时候,国内长三角地区的其他各港则来者不善,暗自较劲,开始了新一轮“抢位之争”。     

EU maritime transport

The purpose of this paper is to summarize the European maritime transport policy within the context of maritime politics at large. At the outset the legal framework conditions and supportive instruments for the shipping and port industries are presented. Against the background of recent accidents at sea, such as the sinking of ERIKA and PRESTIGE, the EU legislation on maritime safety is of particular interest as it is both complex and rapid in reaction to environmental needs and political pressure. Finally, the sensible relationship between the EU as a regional organization and the IMO as “the competent international organization” is discussed with a view to reconcile possible rivalry and to suggest a complementary cooperation between the two organizations.     

船用起重设备可拆卸零部件国际标准的编制

针对目前正在制定的四项船用起重设备可拆卸零部件国际标准的背景、技术要求的确定进行了阐述,简要分析了与相关标准的异同点以及产生的重大意义。     

海商法的统一化——现状、问题与对策

海商法是随着航海贸易的发展而产生和完善起来的。它的国际性决定了其发展呈现一个总的趋势和原则——海商法的统一化。以国际公约、国际惯例、示范规则等形式表现的国际统一海商法在具有全方位、多领域、内容前瞻性等特点的同时,也存在大统一、小分散、法律冲突仍旧突出等问题。采用“默示承诺程序”,充分发挥海事国际组织的规范协调作用、利用统一冲突法等对策可以弥补缺陷。     

浅析国际货运代理人法律地位认定的若干标准

确定国际货运代理企业的法律地位并依其法律地位承担相应的责任和义务,是我们参与到国际货运游戏规则中的必要条件。本文就中国际货运代理人的法律地位认定的几个标准进行分析,以便国际货运代理人明确其法律责任意识,建立起更好的风险防范机制,实现更安全健康的发展。     

Research trends and agenda on the Belt and Road (B&R) initiative with a focus on maritime transport

The ‘Silk Road Economic Belt and the 21st-Century Maritime Silk Road’ (collectively known as Belt and Road, B&R) has been initiated by the Chinese government in 2013. The B&R is increasingly becoming a focal point for socio-economic–political interests because of its likely impact on land and sea transport and maritime logistics. The aims of this study were threefold: first, to provide an overview on the B&R, focusing on its key structural elements, such as transport corridors, city clusters, dry ports, infrastructure, zoning, and area development; second, to identify the expected impacts of the B&R on trade and implications on structural changes in transportation systems, port networks, and international logistics. Finally, to discuss major research trends and setting up of research agenda which will contribute to enriching the existing literature and shaping the global trade operations and drive economic growth in the context of the B&R.     

论海事行政许可裁量基准制度的构建

国务院在2010年发布的《关于加强法治政府建设的意见》中明确提出要建立行政裁量权基准制度,然而实务界却将这一制度狭隘的适用于行政处罚领域。分析认为,海事行政许可裁量基准对于统一海事行政执法标准、避免权力滥用以及提升许可效率具有重要作用。在构建策略上,应当明确基准的制定主体、生成路径以及基本格式和内容,以此为基础,提出了海事行政许可裁量基准的初步方案设计。     

Evolution of green shipping research: themes and methods

Over the past 30 years, there have been growing concerns on the environmental impacts of maritime transportation, which have attracted great attention from both academia and practitioners. Understanding developments in this area can help guide future research. We conducted a comprehensive review of green shipping research, comprising 213 papers published in transportation journals in SSCI of 2017 over the period 1988–2017. We find that research on green shipping has increased greatly since 2012, accounting for 77.5% of the reviewed papers. The main focus today on green shipping was on air pollution, and the classification of green shipping practice, such as technical measures, operational options, market-based measures, and recycling and reusing, is becoming clear. According to the existing studies, future research on green shipping must strengthen technology research to not only solve practical problems, but also to establish a theoretical green shipping system. Moreover, researchers from different countries could cooperate with each other to give effective suggestions on setting standards and laws of green shipping. Finally, we identify the future research themes will focus on setting up green shipping system and legislation and policy.     

The melting Arctic and its impact on China’s maritime transport

The shrinking of Arctic ice triggers off a new round of competition and dispute in this region, among traditional Arctic states and non-Arctic actors. Like its East Asia neighbours, China sees the melting Arctic Ocean a unique opportunity for itself and international trade generally. The changing physical landscape of the Arctic region will certainly have a major impact on China’s economic future which is very dependent on international shipping. This paper assesses the impact of the ice-free Arctic on the development of marine transport industry in China. The author discusses the potential new routes with the Arctic’s melting and the opportunities that it brings to China’s maritime transportation industry. Challenges that China faces in future shipping through the Arctic will be also addressed from political, legal, economic and environmental dimensions, followed by a preliminary exploration of ways to solution of these challenges.     

Ships' capital costs: The approaches of economists, naval architects and business managers

This paper deals with methods for estimating building costs of ships. It starts by answering the basic questions of who needs cost estimates and why. It goes on to explain the appropriate approaches to cost estimating employed by economists, business managers, naval architects and shipyard cost estimators. It also outlines the many non-design factors (such as business and political environments) that may affect costs or prices. Certain general conclusions are reached including recognition of the need for improved cost estimating procedures, uniform accounting systems and (above all) a willingness to share cost data.     

船舶设计节能减排技术策略

跟踪节能减排国际公约规范发展动态,按照我国由造船大国向造船强国转变的总体发展思路,研究应对措施,梳理节能减排绿色环保共性研究的发展策略,为制定我国自己的绿色船舶配套规范标准提供参考。