“三体联动”构建应对反倾销的会计功能衔接机制  

"Three -Body -Linkage" in Constructing the Accounting Function Co - ordination Mechanism Dealing with Anti - dumping

作　　者：陈林荣[1] 赵金玲[2] 刘锦芳[3] 

机构地区：[1]复旦大学,上海200433 [2]湖南商学院,湖南长沙410205 [3]湖南工业大学,湖南株洲412007

出　　处：《首都经济贸易大学学报》2012年第1期62-68,共7页Journal of Capital University of Economics and Business

基　　金：浙江省哲学社会科学规划课题<基于我国企业应对反倾销的会计功能衔接机制研究>(项目批准号10CGJJ08YBQ);浙江省教育厅科研项目<"三体联动"应对反倾销的理论与实证研究>(项目批准号Y201016695)

摘　　要：政府、行业协会和企业(简称"三体")各自扮演的角色及如何衔接直接影响到应对反倾销会计功能的发挥。就"三体联动"建立应对反倾销会计功能衔接机制的理论基础、内涵、目标、构建原则、构成要素、层级结构和各要素的职能、协调主体和效率实现的路径等进行分析,有利于提高中国应对反倾销的成效。The roles of government, industry associations and firms （ ＂three -body＂ for short ）, and the coordination between each other impact the accounting function dealing with anti - dumping. The authors study the basic theory of the accounting function eo - ordination mechanism dealing with anti - dumping, its implication, goal, building principle, constituent elements, structure, function, coordinator, and the path to achieve efficiency, in order to improve the effectiveness of Chinese firms＇ dealing with anti - dumping.

关 键 词：应对反倾销 “三体联动” 会计功能衔接机制 

分 类 号：F742[经济管理—国际贸易]