论企业反倾销应诉的会计成本与收益分析模型构建  

On the Model's Construction of Enterprise Analyses Accounting Cost and Benefit of Anti-dumping

作　　者：程艳梅 

机构地区：[1]聊城市城区城市经营办公室,山东聊城252000

出　　处：《聊城大学学报（自然科学版）》2013年第3期74-77,共4页Journal of Liaocheng University:Natural Science Edition

摘　　要：近些年来,我国出口企业的产品在世界上遭受了很多反倾销指控,我国产品出口企业因未进行积极应诉以至丢了很多海外市场,造成巨大的损失.有鉴于此,科学构建企业反倾销应诉的会计成本与收益分析模型就显得意义重大、迫在眉睫.当出口企业遭遇国外反倾销诉讼时可以先利用应诉成本与收益进行分析,然后可以根据企业自身的现实状况和发展计划,对企业遭遇的反倾销指控是否应诉以及采取什么应诉方式应诉做出相对合理的选择,使涉诉企业利益最大化.In recent years, China＇s export enterprises have suffered a lot of anti-dumping charges in the world, China＇s export enterprises lost a lot of overseas markets, and causing huge losses due to not actively respond. In view of this, it becomes significant and imminent to construct scientifically model of anti-dumping respondent accounting cost and benefit analysis. When suffered foreign anti-dumping liti- gation, the export enterprises can utilize firstly model of litigation cost and benefits analysis to analyze, and can according to the real situation and development plan of the enterprise itself, to make a relatively reasonable choice between whether or not to respond and take what way of responding to anti-dumping charges, in order to maximize benefit of the relevant enterprises.

关 键 词：农产品 反倾销应诉会计 收益与成本分析 

分 类 号：F230[经济管理—会计学]