基于反倾销应诉的成本核算体系研究  

A Study on Cost Accounting System Based on Responding to Anti-dumping Suit

作　　者：张敦力[1] 汪佑德[2] 万俊杰[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430060 [2]河海大学商学院,江苏常州213022

出　　处：《广西财经学院学报》2006年第2期21-25,共5页Journal of Guangxi University of Finance and Economics

基　　金：国家社会科学基金项目"现代会计在反倾销预警及反倾销调查应诉中功能作用问题研究(项目号04CJY004)"的阶段性成果之一

摘　　要：中国加入WTO以来,已成为受到“合法”贸易救济措施——反倾销伤害最严重的国家之一。在这场没有硝烟的战斗中,会计核算特别是成本会计核算的准确与否是影响反倾销应诉成功与否的关键因素。反倾销应诉条件下我国成本核算体系存在多种缺陷,要赢得反倾销战的胜利,成本核算体系重构势在必行。反倾销应诉的复杂性决定了成本核算体系重构是一个系统工程,需要国家、行业协会、企业三者协调进行才能取得最佳效果。Since entering into the WTO, China has become one of the countries that most seriously damaged by the ＂legitimate＂ trade remedy - anti-dumping. In this war with no smoke of gunpowder, the accuracy of accounting, cost accounting in particular, is the key factor for the success in anti-dumping suit. Under the conditions of responding to anti-dumping action, there are many flaws in our country＇s cost accounting system. To win the war of anti-dumping, it is necessary to reconstruct our cost accounting system. At the same time, the complexity of response to anti-dumping suit decides that the reconstruction of cost accounting system is a systematic project. It needs government, industry association and enterprises coordinate each other, only then can we obtain the best effect.

关 键 词：反倾销 反倾销会计 成本核算体系 

分 类 号：F234.2[经济管理—会计学]