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会计的核算和监督职能早已在人们心目中根深蒂固。然而,随着社会经济环境的变化,新的经济现象不断涌现,新的经济事实日趋多元、广泛和复杂,新的经济矛盾和利益纠纷更加突出,由此会计的职能也在发生变化。在反倾销调查中,会计信息资料是调查机构认定是否存在倾销行为从而是否采取反倾销措施的重要前提;传统的会计核算和监督职能与现代反倾销会计信息需求极不相称,不能适应反倾销诉讼的司法实践要求,对会计职能需要重新审视和认定。实践表明,会计不但具有核算和监督的职能,还具有诉讼的职能。
Accounting accounting and supervisory functions have long been deeply rooted in people’s minds. However, with the changes in the social and economic environment, new economic phenomena are constantly emerging, new economic facts are increasingly diverse, extensive and complex, and new economic conflicts and interests disputes become more prominent. As a result, the functions of accounting are also changing. In anti-dumping investigations, accounting information is an important prerequisite for investigating agencies to determine whether there is dumping or not and whether to take anti-dumping measures. The traditional accounting and supervisory functions are disproportionate to the demand for modern anti-dumping accounting information and can not meet the requirements of judicial practice in anti-dumping litigation , Need to re-examine the accounting functions and identified. Practice shows that accounting not only has the function of accounting and supervision, but also has the function of litigation.