摘要
中国是农业大国,但还远非农业强国。我国农产品出口面临各种类似"倾销"指控的贸易壁垒。目前,国内对反倾销的研究更多是从国际贸易、国际商法等宏观视角来考察,对农产品反倾销会计等微观问题的研究还存在许多不完善的地方。对中国农产品反倾销会计的基本理论作初步探讨,旨在为中国农产品反倾销问题的顺利解决作出微薄的贡献。
China is a large agricultural country,but not powerful agricultural country,our agricultural product exportation faced with so many indictment trade barriers such as dumping.At present,anti-dumping research is from either international trade or international commercial law,there is many imperfect places about agricultural product anti-dumping account.This article discuss to the China agricultural product account elementary theory preliminarily,for the purpose of making contributions to solute t China agricultural product question smoothly.
出处
《哈尔滨商业大学学报（社会科学版）》
2007年第5期29-31,共3页
Journal of Harbin University of Commerce:Social Science Edition
关键词
反倾销
反倾销会计
会计基本假设
anti-dumping
anti-dumping account
account basic supposition
