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我国已连续多年成为世界反倾销的目标国,而且在反倾销诉讼案中胜诉率不高,这其中有法律、国际贸易等方面的因素,但在应对反倾销诉讼中没有充分发挥会计应有的作用是其重要原因。本文在阐述倾销的涵义、认定标准和欧美国家对市场经济地位认定的基础上,从规避反倾销起诉和应对反倾销调查方面,提出会计对策为反倾销提供支持。
China has been the target country of anti-dumping in the world for many years in a row, and the prevalence of anti-dumping lawsuit is not high. Among them, there are laws, international trade and other factors. However, in the anti-dumping lawsuit, important reason. Based on the definition of dumping, the standard of accreditation and the recognition of the status of market economy in Europe and the United States, this paper proposes accounting measures to provide anti-dumping support from the aspects of evading anti-dumping prosecutions and responding to anti-dumping investigations.