摘要
应诉反倾销是在复杂的国际背景下适用特定法律框架下的会计证据之争，因此决定了我国在反倾销应诉时，必须做到于法有理，于诉有据。本文拟从会计学和法学相结合的角度，探讨会计信息的法律地位和二者的相互关系，为会计信息发挥其应诉证据力提供法理基础。
Antidumping action is not an ordinary legal proceeding, but a complicated accounting dispute between countries under the current international conditions for specific legal procedure, so facing antidumping inquiries, we should respond to it according to the international law and with strong evidence support, especially in accounting practice. This article tries to provide meaningful discussion from the multidiscipline view of law and accounting to interpret the inter- national antidumping law and accounting standards, as well as explore the legal status of accounting information and the mutual relationship between the two. The article points out the importance of the standards of international discourse power in the anti-dumping response and tries to construct the accounting supporting system of counteract antidumping.
出处
《中南财经政法大学武汉学院学报》
2013年第1期19-24,共6页
Journal of Zhongnan University of Economics and Law Wuhan College
关键词
应诉反倾销
会计证据
法理分析
antidumping response
accounting information
legal principle analysis
