2012年2月18日，中美双方就解决中美出版物和音像制品案涉及电影相关问题的谅解备忘录达成协议。至此，该案历时两年多的争端解决裁决执行基本完成。该案涉及多项中国对文化产品的管制措施，其执行状况对我国文化产品的管理体制产生了巨大影响。此外，本案在执行中历经多个阶段，并采用多种方法，是我国履行WTO争端解决裁决方面的典型案例，对我国今后履行WTO争端解决裁决具有借鉴意义。本文从被裁定违法的法律、法规切入，通过分析DSB通过报告中每个法规被裁定违法的理由和中国对法规进行修改或撤销的具体情况，论述中国如何执行本案裁决，并判断中国是否已完成本案的执行。
On 22 February 2012，China signed a Memorandum of Understanding with the United States regarding measures concerning films of the case“China—Measures Affecting Trading Rights and Distribution Services for Certain Publications and Audiovisual Entertainment Products”.From then，China approximately completed the implementation process of the case，which continued for over two years. The implementation has a great influence on China’s regulatory regime of culture products，because the case involved many regulatory measures on culture products by Chinese government. Besides，China went through several steps in the implementation process and adopted several methods to complete the implementation，thus making the case typical for the implementation of WTO dispute settlement rulings，which can be used for reference to the implementation of other WTO cases. Therefore，the author uses the measures as the breakthrough point. By analyzing the reasoning in the adopted reports and the situation of the measures made by China during the implementation period，this paper expounds how China implements this dispute settlement ruling，and estimates whether China completely fulfills the implementation.
