摘要
在国际贸易摩擦的协调形式从政府间的磋商转向以企业为主体的协议与诉讼的过程中,我国企业要成为反倾销应讼的主体。而企业进行反倾销应讼最有力的证据是产品成本。对此,涉案企业应在规范会计核算制度的前提下,正确进行核算成本,实行联合应诉,注意发挥边际成本在抗辩中的能动作用,维护企业和国家的利益。
The paper points out that in the negotiation on international trade conflicts,China's enterprises concerned should act as the principal in answering the lawsuits instead of relying on the government' response.It holds that the most convincing evidence against the lawsuits is the product cost of the enterprises. In order to carry it effectively, the paper suggests that the enterprises concerned should standardize the accounting system with correct cost-calculation, giving special attention to the margin cost, and that the joint-acting strategy against the lawsuits be adopted to protect their due interest.
出处
《国际经贸探索》
CSSCI
北大核心
2003年第5期62-66,共5页
International Economics and Trade Research
关键词
反倾销应讼
价格倾销
成本倾销
边际成本
成本核算
against anti-dumping proceedings
price dumping
cost dumping
margin cost
costing
