中国已经成为世界上遭受反倾销制裁最多的国家,在被诉倾销的众多原因中生产成本的构成是一个核心问题,成本因素是反倾销胜诉与否的关键,而中国企业的产品成本数据缺乏公允性,成本核算内容、产品正常价值亟待修正——在此分析我国企业成本核算现状的基础上,本文立足于中国实际,采用了文献分析研究为主、网络检索为辅的方法,指出了中国目前多数企业诸多问题,如新会计准则的颁布对这些问题有何影响、缓解程度如何,同时指出了新会计准则仍未解决之处并最终就目前仍存在的问题给出建议,科学的界定成本核算的范围和内容,成本核算制度要国际化并能反映产品的正常价值,把产品的竞争力建立在综合实力而不是短期的低成本优势上。 China has become the country that has suffered the most anti-dumping sanctions in the world. The composition of production costs is a key issue among the many causes of dumping. The cost factor is the key to the success of anti-dumping investigations. However, the data on the product costs of Chinese enterprises lacks fairness, Cost accounting content and normal value of products urgently need to be amended - Based on the analysis of the present situation of cost accounting in our country, this paper based on the actual situation in China, adopting the methods of literature analysis and research and supplemented by network searching, points out that most enterprises in China Many issues, such as the new accounting standards promulgated on these issues how the extent of mitigation, and pointed out that the new accounting standards remain unresolved and eventually make recommendations on the current problems still exist, the scientific definition of the scope of costing And content, cost accounting system to be international and can reflect the normal value of the product, the competitiveness of the product based on the overall strength rather than short-term low-cost advantage.