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ERP环境下反倾销会计管理信息平台的建设,不仅是我国企业应对反倾销战略体系创新的客观要求,也是当下我国推进会计强国战略,落实《关于全面推进管理会计体系建设的指导意见》的重要内容。本文以XG公司输美定尺碳素钢板新出口商复审案为例,探讨了ERP环境下我国企业反倾销会计管理信息平台的建设问题,包括企业反倾销会计管理信息平台架构、运行机理及实施保障等。
The construction of an anti-dumping accounting management information platform under the ERP environment is not only an objective requirement for Chinese enterprises in coping with the innovation of the anti-dumping strategic system, but also an important part of our country’s strategy of promoting the accounting nationhood and implementing the Guiding Opinions on the Overall Development of the Management Accounting System. This paper discusses the construction of anti-dumping accounting management information platform of Chinese enterprises under the ERP environment, taking the case of the reexamination of new exporters of XG’s US-exported carbon steel plates as an example, including the structure, operating mechanism and implementation guarantee of the anti-dumping accounting management information platform .