IMA调查组通过三年多的实地调查,针对中国企业的成本计算实践是否导致产品倾销问题,形成了一份详实的研究报告。在中国商务部的协助下,IMA调查组通过对分布于全国各地各行各业的众多大中型国有企业、上市公司以及私有企业,包括被卷进倾销纠纷的一些企业的访问,收集了大量关于被访企业采用的成本核算 After more than three years of field investigation, the IMA investigation team formed a detailed study on whether Chinese enterprises’ costing practices lead to product dumping. With the assistance of the Ministry of Commerce of China, the IMA Investigation Team collected a large number of interviews with numerous large and medium-sized state-owned enterprises, listed companies and private-owned enterprises scattered throughout the country, including a number of enterprises involved in dumping disputes. Interview with the enterprise for cost accounting