应诉反倾销成本会计问题研究综述  

Review on the Studies of Cost Accounting Issues in Responding to Antidumping

作　　者：崔建华[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025

出　　处：《石家庄经济学院学报》2012年第2期82-86,共5页Journal of Shijiazhuang University of Economics

基　　金：辽宁省教育厅人文社会科学研究基地项目"反倾销调查中成本控制问题研究"(WJ2010025)阶段性研究成果

摘　　要：反倾销调查实质上是关于产品成本和价格的会计问题之争,因此,以涉诉产品成本举证为切入点,沿着应诉反倾销环境下成本举证信息质量特征、探索构建应诉反倾销导向的成本会计核算系统、我国会计制度国际协调与涉诉产品成本举证、应诉反倾销与企业的社会责任成本等展开文献回顾与评述,并给出重要启示。The anti-dumping investigation essentially is the accounting issues for the price and cost of product.Therefore,this paper takes the cost defend of products involved in lawsuit as a starting point to make some literature review and comment from the aspects of cost information quality characteristics in responding to anti-dumping,the building of cost accounting system oriented to responding to anti-dumping,international coordination of China＇s accounting system and cost defend of products involved in lawsuit,lawsuit responding to anti-dumping and the cost of corporate social responsibility.It might have some important inspiration.

关 键 词：应诉反倾销 成本会计 成本举证 

分 类 号：F740.45[经济管理—国际贸易]