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我国企业对反倾销会计信息系统缺乏研究。一是缺乏反倾销会计信息系统。企业在反倾销时为应诉提供证据,需要及时搜集和利用大量有关的信息和资料。如:我国产品出口价格、成本资料、对进口国产业损害情况、市场占有率,以及公司一般情况、财务会计资料等。这些信息和资料是企业成功应对国外反倾销的重要保证。二是缺少对竞争对手会计信息的了解。了解和掌握竞争对手的会计信息可以帮助企业营销定位.更能监测公司国外竞争对手的营销情况,为规避和应对反倾销诉讼提供服务,并为企业失去市场经济地位认定时选择合适的“替代国”提供了依据。三是应诉反倾销的会计举证不足。由于我国还没有专门的反倾销会计体系,因此在应诉反倾销时所需的会计资料是由现有会计系统提供的,这就带来了一定的问题:首先,会计资料的积累是有限的,所以在反倾销应诉时必须花较多的时间和精力在证据收集上;其次,应诉反倾销的会计举证不同于一般的会计做账,它需要一个符合国际会计准则和符合国际反倾销法要求的信息平台。由于我国还没有建立反倾销会计,以致应诉反倾销所用的成本数据的证明力比较低。笔者重点对应诉反倾销案的会计信息系统构建谈一下看法。
Chinese enterprises lack of research on anti-dumping accounting information system. First, the lack of anti-dumping accounting information system. Enterprises in the anti-dumping to provide evidence for the respondent, the timely collection and use of a large number of relevant information and information. Such as: China’s export prices, cost data, the damage to the importing country’s industry, market share, as well as the general situation of the company, financial accounting information. These information and materials are an important guarantee for enterprises to successfully deal with foreign anti-dumping. Second, the lack of understanding of competitors accounting information. To understand and master the accounting information of competitors can help enterprises locate their marketing positions, better monitor the marketing situation of their foreign competitors, provide services for avoiding and responding to anti-dumping litigation, and select the appropriate substitutes for enterprises when they lose their market economy status "Provided the basis. Third, there is not enough evidence of anti-dumping accounting evidence. As China does not yet have a special anti-dumping accounting system, the accounting information required for responding to anti-dumping actions is provided by the existing accounting system. This poses certain problems. First, the accumulation of accounting data is limited. Therefore, In the anti-dumping respondent must spend more time and energy on the evidence collection; Second, the accountant anti-dumping accounting evidence is different from the general accounting done, it needs an international accounting standards and in line with international anti-dumping law requirements information platform . Due to the fact that anti-dumping accounting has not been set up in our country, the proof of the cost data for responding to anti-dumping is relatively low. I focus on responding to anti-dumping case of accounting information system to talk about construction.