新形势下会计参与反倾销规避及应对问题研究  

Research on the Effect of Accounting in Anti-dumping Circumvention and Corresponding Measures

作　　者：许龙德[1] 

机构地区：[1]东北财经大学内部控制与风险管理研究中心,辽宁大连116025

出　　处：《东北财经大学学报》2010年第6期18-24,共7页Journal of Dongbei University of Finance and Economics

摘　　要：倾销是指商品在不同市场上的价格歧视。倾销扭曲了自由竞争机制下的价格水平,违背了世贸组织的基本原则——公平竞争原则,造成了对进口国国内产业的损害,因此反倾销是被倡导的产业救济手段。由于国际经济环境的变化和世界金融危机的影响,我国的反倾销面临着遭到反倾销投诉居首、应诉和胜诉率低、贸易保护主义抬头等新形势,使我国的外贸出口受到很大影响。为规避和应对反倾销,一方面应抓住会计这个核心环节,使会计充分参与到反倾销全过程中去;另一方面还要发挥行业、政府部门的作用。只有这样才有可能减少由于倾销和反倾销给我国经济造成的伤害。Dumping refers to price discrimination of commodity in different markets.Dumping distorted the price level in perfect competition,violates the fair competition principle of WTO,and harms domestic industry of import state,hence anti-dumping is an advocated measure to protect domestic industry.There exist many problems in China＇s Anti-dumping： the most charges,low rate of responding and winning appeal,and the increasing trade protectionism according to the background of international economic circumstance and financial crisis,which hinders the export of China.We should view accounting as a key stage and make full use of it in the course of anti-dumping.At the same time,industry and government should play an active role in anti-dumping circumvention to reduce the harm that dumping and anti-dumping brings to China.

关 键 词：反倾销 贸易保护主义 预警机制 

分 类 号：F230[经济管理—会计学]