摘要
在相关法律框架下,企业应对(包括规避)反倾销的的成败,从某种意义上讲,取决于应诉企业快速响应的态度和所提供会计信息(或会计数据)的支持效力。换言之,提高符合反倾销调查的会计信息(或会计数据)质量,需要逐步消除我国会计准则与国际会计准则的差异,研究市场经济地位对会计准则以及欧美等控诉国对我国市场经济地位的要求等问题。基于此,从三大模块内容,采用电子邮件调查、实地发放纸质问卷调查的形式,调查分析了应诉反倾销视角下的会计准则协调现状。并据此提出了完善应诉反倾销会计准则协调的建议。
In the relevant legal framework, whether an enterprise will success or not in replying antidumping （including circumvention）, in some sense, is based on the attitude of rapid response and the supporting effectiveness of accounting information （or accounting data） provided by them. In other words, we have to eliminate the differences between China＇s accounting standards and international accounting standards to improve the quality of the accotmting information （or accounting data） complied with the anti-dumping investigations, and study the problems such as the re- quirements of the accounting standards by market economy status, as well as the requirements of our market economy status by the countries conducting allegations such as America and the EU, etc. As a result, from the perspective of replying antidumping, the paper conducts an investigation into the status quo of the coordination of accounting stan- dards from three modules, through using e-mail survey and issuing paper questionnaires. The results objectively reflect the status quo of the coordination of China＇s accounting standards of replying antidumping, and the paper makes four recommendations based on these to perfect the coordination.
出处
《国际贸易问题》
CSSCI
北大核心
2009年第1期88-93,共6页
Journal of International Trade
基金
中南大学2008年度人文社会科学重点资助项目
教育部人文社会科学2006年度规划项目(项目批准号:06JA790114)
国家自然科学基金资助项目(项目批准号:70772039)的阶段性研究成果
关键词
应诉反倾销
会计准则协调
协调现状
调查分析
Replying antidumping
Coordination of accounting standards
Status quo of coordination
Investigation and analysis
