我国自从成为WTO成员国以来就成为了世界“最大的反倾销受害国”之一,为了更好的应对反倾销,会计界对反倾销会计问题进行了探讨,并形成了一定的学术成果。本文对反倾销会计问题以往的研究成果进行了回顾与评述,并提出了我国未来反倾销会计问题研究应关注的问题。 Since becoming a member state of the WTO, our country has become one of the “biggest victims of anti-dumping” in the world. In order to better cope with anti-dumping, the accounting circles discussed the problem of anti-dumping accounting and formed some academic achievements. This article reviews and comments on previous research results of anti-dumping accounting issues and puts forward some questions that should be paid attention to in the study of future anti-dumping accounting issues in our country.