摘要
在《WTO反倾销协议》(ADA)框架下,会计不仅具有传统的核算职能和监督职能,而且还具有诉讼职能。会计的诉讼职能是由包括ADA在内的各国反倾销法直接赋予的。
Under the Agreement of Anti-Dumping （ADA）, accounting has been given proceeding function besides the traditional functions of check and supervision. The accounting function of proceedings is given by anti dumping laws and rules in all countries.
出处
《财经理论与实践》
CSSCI
北大核心
2008年第6期123-125,共3页
The Theory and Practice of Finance and Economics
基金
国家社会科学基金项目资助(08BJY020)
关键词
会计
诉讼职能
生成原因
accounting
function of proceeding
formation causes
