从我国企业反倾销应诉的实践看,尽管反倾销应诉需要涉及政治、经济、法律等多个方面的内容,但最直接和最基础的仍然是会计工作。从一定意义上讲,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,一旦反倾销调查展开后,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 According to the anti-dumping lawsuit of our country, although the anti-dumping lawsuit needs to deal with many aspects such as politics, economy and law, the most direct and basic are still accounting work. In a certain sense, anti-dumping is not an ordinary lawsuit nor a simple economic issue. It is an accounting dispute that takes place under established legal procedures. Once an anti-dumping investigation is launched, the investigating authorities and the parties concerned are rapidly involved Accounting dispute about product cost and price