摘要
我国是目前国际上遭受反倾销调查最多的国家,国外反倾销给我国出口贸易造成了巨大损失。会计是反倾销诉讼中的一个关键因素。文章针对会计在我国企业应对反倾销中的作用和我国企业应对反倾销中存在的会计问题进行了分析,在此基础上提出了我国企业从会计角度应对反倾销的对策与建议。
At present China is the country that suffers the most anti-dumping investigations in the world. Overseas anti-dumping investigations cause our export a heavy loss. Accounting is a crucial factor in the anti-dumping lawsuits. This essay pays attention to the function of accounting in the anti-dumping lawsuits, the problems of accounting in the anti-dumping lawsuits of foreign countries, and under this foundation gives the countermeasures and suggestions facing the anti-dump lawsuits.
出处
《北京理工大学学报（社会科学版）》
2006年第6期44-46,50,共4页
Journal of Beijing Institute of Technology：Social Sciences Edition
基金
国家自然基金项目"反倾销政策与产业损害数据资料库系统规划研究"(批准号:70573011)
关键词
反倾销
非市场经济地位
会计准则
Anti-dumping
non-market economy status
accounting rule
