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近年来我国面临的贸易摩擦不断加剧,对我国发起出口产品反倾销调查的国家和地区不断增多,申诉案件的涉案金额迅速上升。反倾销的判定基于它的成本会计、国际会计以及其它相关的诸多会计因素。本文将从会计学的角度,通过对反倾销中会计因素的分析,进而提出在国内出口企业建立反倾销会计机制的思路,以期提高规避、应对国际反倾销诉讼的能力。
In recent years, the trade frictions facing China have been aggravating. The number of countries and regions that launch anti-dumping investigations on our exports has been on the rise. The amount of cases involved in complaints has risen rapidly. The determination of anti-dumping is based on its cost accounting, international accounting and other related accounting factors. This article from the accounting point of view, through the analysis of the accounting factors in anti-dumping, and then put forward the idea of establishing an anti-dumping accounting mechanism in domestic export enterprises in order to improve the ability to evade and deal with international anti-dumping litigation.