摘要
世界许多国家的反倾销法中都设立了市场经济地位标准,其中欧盟、美国的市场经济地位标准(简称欧标、美标)最具代表性和典型性。欧标与美标的核心内容都与会计标准息息相关。揭示欧标与美标的实质,有助于提高我国涉案企业的反倾销会计应诉水平。
Anti-dumping laws in many countries have set up the criteria of market economic status. Among them, EU criterion and U. S. A Criterion are the most representative and typical. The core content in EU criterion and U. S. A criterion are concerned with accounting standard. To understand their essence, accountants can enhance their resolve capability when facing antidumping lawsuits.
出处
《财经理论与实践》
CSSCI
北大核心
2011年第4期77-81,共5页
The Theory and Practice of Finance and Economics
基金
湖南省社科基金项目(2010YBA247)
湖南省哲学社会科学成果评审委员会项目(1011325A)
中国林业科技大学国家社科预研项目(2010YY007)
关键词
市场经济地位标准
欧标
美标
会计学解读
Market economic status criterion
EU criterion
U. S. A criterion
Accountingexplanation
