摘要
在过去的20多年里,中国由于种种原因成为全球反倾销受害最严重的国家,出口在全球占4%,而遭受反倾销立案数量却占到了14%,这在一定程度上影响了我国出口贸易的进一步发展。而在一定意义上,反倾销不是普通的法律诉讼,也不是简单的经济问题,而是发生在既定法律程序下的会计纷争,一旦反倾销调查发起后,调查机关与有关当事人就迅速卷入到一场关于产品成本与价格的会计争论中。因此,从会计学的视角审视反倾销,研究我国企业反倾销应诉中的会计对策,对我国具有重要的理论与现实意义。
In the last more than twenty years, for some reason, China has suffered the most serious damage of the antidumping investigation over the world, the exports account for 4%, while the number of being initiated the antidumping investigation accounts for 14%, which prevent the development of our foreign trade in some degree.The antidumping is a tangle of accounting under some law program, when the investigation is initiated, the investigating authorities and the interested parties will be suffered a tangle about the cost and the price of production, so,it is very important to study the accounting solution of the antidumping investigation.
出处
《华东经济管理》
2004年第5期196-198,共3页
East China Economic Management
基金
教育部人文社科基金课题<反倾销应诉中的会计权益维护与制度博弈研究>的阶段成果之一。
关键词
反倾销
反倾销应诉
会计对策
antidumping
circumvention anti-dumping
accounting solve
