摘要
在国际反倾销应诉案件中，由于我国会计基础工作不扎实，内部控制不完善等原因，我国企业在应诉案件中总是处于被动地位，应诉的胜诉率远远低于国际平均水平，从而导致我国成为全球最大的反倾销受害国。由于金融危机的影响、反倾销诉讼案件的败诉对我国企业的经济造成了重大的创伤，在后危机时代要改变这种困境，当务之急是强化在反倾销应诉中的功能，做好基础工作，完善内部控制制度，认真执行新企业会计准则，变被动为主动，维护我国正当的贸易权益。
In the international anti - dumping cases, because of the lack of solid basic accounting work and in- complete internal controls, Chinas enterprises are always in a passive position, and the rate of winning cases is far be- low the international average , resulting that China has become the worlds largest anti - dumping victimized countries. Due to the impact of the financial crisis, the loss of anti - dumping lawsuits resulted in a major trauma in Chinas en- terprises, to change this predicament in the post - crisis era, the priority is to strengthen the function of anti - dump- ing, and prepare the ground to improve their internal control system, to implement seriously the new corporate ac- counting standards, and change from passive to active, safeguarding Chinas legitimate trade interests.
出处
《职教与经济研究》
2012年第1期21-24,共4页
Vocational Education and Economy Research
关键词
反倾销
内部控制
构建
anti - dumping internal control build
