我国已成为世界上第五大贸易国,是遭受反倾销调查案件最多的国家;同时,由于受市场经济地位歧视的影响,我国被裁定的反倾销比率也是世界上最高的,由此造成的损失非常巨大。反倾销已成为我国企业界和会计界必须面对的课题。因此,从会计学的视角审视反倾销,研究我国企业反倾销应诉中的财务战略,具有十分重要的理论和现实意义。 Our country has become the fifth largest trading nation in the world and the country that suffers the most anti-dumping investigations. At the same time, our country’s anti-dumping ratio is also the highest in the world due to the discrimination in the market economy. As a result, the loss caused by this is huge . Anti-dumping has become a subject that our business and accounting circles must face. Therefore, it is of great theoretical and practical significance to examine anti-dumping from the perspective of accounting and to study the financial strategy of anti-dumping responding in our country.