近年来,我国在争取市场经济地位上不断取得进展,但目前仍然有很多国家和组织(如美国,欧盟等)迟迟未承认我国的完全市场经济地位,原因之一就在于我国的会计准则与国际会计准则差异太大,不符合国际会计惯例,从而使得我国国际贸易损失非常严重。在反倾销过程中,在一国会计准则指导下的会计信息系 In recent years, China has made continuous progress in gaining a market economy status. However, there are still many countries and organizations (such as the United States and the EU) that have not yet acknowledged China’s full market economy status. One of the reasons lies in the fact that China’s accounting standards and The differences between the international accounting standards are too large, which are not in conformity with the international accounting conventions. As a result, the loss of international trade in our country is very serious. In the anti-dumping process, accounting information under the guidance of a country’s accounting standards