武钢胜诉印尼反倾销案中的会计支持及启示  

An analysis of accounting issues of the anti-dumping case won by WISCO against Indonesia

作　　者：刘爱东[1] 杜丹丹[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《中南大学学报（社会科学版）》2013年第5期1-7,13,共8页Journal of Central South University：Social Sciences

基　　金：2012年国家自然科学基金资助项目"我国企业应对反倾销的会计信息证据效力保障机制研究"(71272068);教育部人文社会科学规划项目"企业应对反倾销成本战略防护体系研究"(11YJA630058);湖南省哲学社会科学基金重点项目"应对反倾销的成本防护能力评价体系研究"(2010ZDB51)

摘　　要：在对武钢胜诉印尼反倾销案的缘起、运作流程以及印尼相关反倾销法律法规刚性规制等问题进行分析的基础上,基于该案胜诉的会计问题视角,以规避、预警、举证、抗辩、降幅等应对国外反倾销指控为功能目标,构建了我国企业应对国外反倾销的内部会计控制机制,从企业战略层面及相应的制度配置上,为应诉企业快速响应、有效应对提供了会计支持。Based on the analysis of the origin and the operation process as well as the relevant rigid rules of Indonesian anti-dumping laws and regulations, this paper studies the anti-dumping case between WISCO and Indonesia, aiming to establish an internal accounting control mechanism against foreign anti-dumping for Chinese enterprises from perspective of accounting issues in this lawsuit＇s success. The mechanism has functions of avoiding, early-warning, accounting testification, pleading and declining, and provides enterprises account support for rapid and effective response in strategic level and institution allocation.

关 键 词：武钢胜诉印尼 反倾销案 会计启示 会计控制机制 

分 类 号：F230[经济管理—会计学]