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产品生产成本的确定是反倾销案件中最重要的实体内容之一,而生产成本的计算直接受企业会计准则的规范,因此大多数国家的反倾销立法都对出口企业的会计准则做了规定。会计上的产品成本与反倾销法上的产品成本不完全相同。我国的产品成本内容与世贸组织反倾销协定和欧盟反倾销基本法的相关内容有差距。我国的会计准则应进行改革,要加快国际化进程。
The determination of product cost is one of the most important entities in the anti-dumping case. The calculation of production cost is directly regulated by the Accounting Standards for Business Enterprises. Therefore, the anti-dumping legislation in most countries stipulates the accounting standards for export enterprises. Accounting product cost and anti-dumping law on the product cost is not exactly the same. China’s product cost content and the WTO anti-dumping agreement and the EU anti-dumping related to the basic content of the law there is a gap. China’s accounting standards should be reformed, to speed up the process of internationalization.