我国企业应对反倾销的会计理论体系  

Theory System of Antidumping Accounting for Chinese Enterprises

作　　者：刘爱东[1] 

机构地区：[1]中南大学,湖北武汉410083

出　　处：《上海立信会计学院学报》2007年第5期16-22,共7页Journal of Shanghai Lixin University of Commerce

基　　金：教育部人文社会科学规划项目(06JA790114);中南大学人文社会科学重点资助项目:"我国企业应对反倾销的会计防护机制研究"

摘　　要：自入世以来,反倾销已经成为国内企业国际化进程的一大障碍。会计防护机制的缺失是我国企业反倾销应诉失败的重要原因。通过分析欧美等发达国家对"市场经济地位"的定义及对应的"会计标准要求",观察其反倾销调查机构会计参与及运作程序,我国企业应对反倾销的会计理论体系应主要从反倾销应诉会计、反倾销规避会计和反倾销调查会计等方面考虑。Since China joined WTO, antidumping has been one of the obstacles that stumble the internationalization of domestic enterprises. Lack of accounting defending system is the main reason that resuits in the failure in antidumping cases. Through analyzing the conception of market economy status defined by European and American countries, and the corresponding request of accounting standard, and observing the accounting behavior and operating procedure undertaken by antidumping investigation institution, theory system of antidumping accounting for Chinese enterprises should include suiting accounting of antidumping, evading accounting of antidumping, and investigating accounting of antidumping.

关 键 词：反倾销 反倾销应诉会计 反倾销规避会计 反倾销调查会计 

分 类 号：F23[经济管理—会计学]