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在过去的二十多年里,中国由于种种原因成为全球反倾销受害最严重的国家,出口在全球占百分之四,而遭受反倾销立案数量却占到了百分之十四,这大大影响了我国出口贸易的进一步发展。因而,应对反倾销成为我国企业不可回避的紧迫问题。我国企业的反倾销诉讼需要反倾销会计来助阵,这是个极具开发价值的会计新领域。本文在介绍了我国所面临的严峻的国际反倾销形式的基础上,简单论述了我国建立反倾销会计的必要性。
Over the past two decades or so, China has become the world’s worst victim of anti-dumping for various reasons. Its exports account for 4% of the world’s total and anti-dumping cases account for 14% of the total. This has greatly affected China’s Further development of export trade. Therefore, dealing with anti-dumping has become an unavoidable urgency for our enterprises. Anti-dumping litigation of Chinese enterprises need anti-dumping accounting to help out, this is a great value in the development of new areas of accounting. Based on the introduction of the severe international anti-dumping measures that our country faces, this article briefly discusses the necessity of establishing anti-dumping accounting in our country.