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倾销与反倾销矛盾的焦点在于产品价格和正常价值之比,产品价格是否低于产品正常价值是确定是否存在倾销行为和采取反倾销措施的重要前提,而产品价格的高低取决于产品成本的高低。因此,规范产品成本会计核算,如实反映产品成本内容,不仅可以真实、准确反映企业的经营业绩,增强企业会计信息的相关性和可靠性,而且在反倾销调查中,可以提供准确、完善的产品成本信息资料,提高出口企业在反倾销应诉中会计举证的有效性,降低或避免反倾销威胁。
The contradiction between dumping and anti-dumping lies in the ratio of product price to normal value. Whether the product price is lower than the normal value of the product is an important prerequisite for determining whether there is dumping or anti-dumping measures. The price of the product depends on the product cost. Therefore, to standardize the product cost accounting and truthfully reflect the product cost content can not only truly and accurately reflect the business performance of enterprises, enhance the relevance and reliability of enterprise accounting information, but also provide accurate and complete product cost in anti-dumping investigations Information and information to improve the effectiveness of exporters in the anti-dumping accounting evidence, reduce or avoid the threat of anti-dumping.