随着我国对外贸易持续快速发展和综合国力显著增强,我国进入了贸易争端多发期。据世界贸易组织统计,从1995年至2004年,我国连续10年成为全世界反倾销头号目标国,共遭受反倾销调查390起,每年因国外的反倾销与倾销所造成的损失达800多亿元。面对严峻的形势,充分发挥反倾销会计的 With the continuous and rapid development of China’s foreign trade and the marked improvement in overall national strength, China has entered a period of multiple trade disputes. According to the statistics of the World Trade Organization, from 1995 to 2004, China has become the number one target country in anti-dumping in the world for 10 consecutive years. It suffers a total of 390 anti-dumping investigations. Each year, the losses caused by anti-dumping and dumping by foreign countries have reached over 80 billion yuan. Facing the severe situation, give full play to anti-dumping accounting