作为贸易谈判与博弈的焦点:原产地规则一直是各方争议与不肯妥协让步的议题。原产地规则直接关乎成本与收益,结合不同贸易组织原产地规则的情境,研究最新的贸易形势与特朗普执政后可能对贸易的冲击与未来趋势。以会计视角进行分析,主张以转移定价、规避、价值联盟三条路径加以应对。 As the focus of trade negotiations and games, rules of origin have always been the subject of controversy and unwillingness to compromise. The rules of origin are directly related to costs and benefits. Combining the context of the rules of origin of different WTO organizations, the latest trade situation and the possible impact on trade after Trump came into power and its future trends were studied. Analyzed from an accounting perspective, advocated the transfer pricing, evasion, value alliance three ways to deal with.