摘要
成本会计是反倾销应诉的关键,其主要作用在于证明企业有关正常价值的核算合理可信,并为企业申请市场经济地位提供有力证据。而成本支出的计量不足、成本核算范围与计量基础的国际差异、成本会计核算失范及新会计准则执行不力等因素影响着我国出口企业的反倾销应诉成效。为此,必须构建基于反倾销导向的成本会计支持体系,以满足企业应对反倾销调查的现实需要。
Cost accounting is the key of antidumping responding, its main influence is to testify the correctness of the calculation of normal value and to provide strong evidence for the enterprises applying for market-economy status. But the factors of the deficiency of measure of cost expenses, the international difference among cost accounting scope and the basis of measurement, non-regulatory of cost accounting calculation and the implement of new accounting criterion will have a negative effect of antidumping responding . Therefore, we need build up the accounting measurement system of anti-dumping in order to fulfill the responding demand of anti-dumping investigation.
出处
《财经理论与实践》
CSSCI
北大核心
2011年第4期82-85,98,共5页
The Theory and Practice of Finance and Economics
基金
国家社科基金青年项目(09CJY081)
关键词
反倾销应诉
市场经济地位
成本会计支持体系
Antidumping responding
Market economy status
Cost accounting supportframework
