会计视角下的反倾销规避——基于出口产品环境成本核算角度  

Circumvent Anti-dumping under Accounting Perspective: Based on Environmental Cost Accounting of Export Products

作　　者：刘凯旋[1] 孙凤英[2] 

机构地区：[1]中南林业科技大学商学院 [2]中南林业科技大学社科处

出　　处：《国际贸易问题》2009年第9期56-60,共5页Journal of International Trade

基　　金：国家社科基金项目"应诉反倾销的会计学研究"(08BJY020)

摘　　要：随着我国对外贸易的迅速发展,贸易摩擦不断增加,主要反映在欧美国家对我国出口产品的歧视性反倾销,导致我国出口企业蒙受巨大经济损失。从会计角度看,出口企业应诉反倾销的关键在于提供准确、完善的会计信息资料。其中,环境成本资料又是应诉反倾销会计举证的重要内容。出口企业应重视产品环境成本的核算,根据产品生命周期界定环境成本的内容,确立应诉反倾销的环境成本核算方法,提高会计举证在应诉反倾销中的有效性。With the rapid development of China foreign trade, trade friction also increases unceasingly, the main reflection of which is discriminatory anti-dumping to China export products from the European and American countries, and causes China export enterprises to suffer huge economic losses. From an accounting point of view, the key export enterprises answers a charge of anti-dump- ing is to provide accurate and perfect accounting information. Environmental costs are important content of the accounting evidence for answering a charge of anti-dumping. In view of this, export enterprises should attach importance to the calculation of environmental costs. They should define the content of environmental costs and establish accounting methods of environmental cost according to product life cycle, and enhance the validity of accounting evidence in answering a charge of anti-dumping.

关 键 词：反倾销 会计举证 环境成本 

分 类 号：F272.3[经济管理—企业管理] X196[经济管理—国民经济]