摘要
我国已成为世界上第五大贸易国,是遭受反倾销调查案件最多的国家;同时,由于受市场经济地位歧视的影响,我国被裁定的反倾销比率也是世界上最高的,由此造成的损失非常巨大。反倾销已成为我国企业界和会计界必须面对的课题。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财务战略,具有十分重要的理论和现实意义。
Just having attained its status as the fifth largest trader in the world, China becomes one of the economies who suffer a lot more antidumping investigation cases than the average. Its market economy status being discriminatively doubted, China suffers the most in antidumping award with huge losses. How to respond to antidumping investigation has become a pressing issue for the Chinese enterprises and the account profession. It is, therefore, theoretically important and practically imperative to study antidumping in view of accounting science and practice and devise our own financial strategy in responding to such investigations.
基金
教育部人文社科基金资助课题<反倾销应诉中的会计权益失衡与制度博弈研究>(批准号:02JA790020)的最终成果之一
