企业应对反倾销会计问题研究  

Corporate Accounting Countermeasures for Anti-Dumping

作　　者：万寿义[1] 迟铮[1] 

机构地区：[1]东北财经大学会计学院/中国内部控制研究中心,辽宁大连116025

出　　处：《财经问题研究》2013年第11期109-114,共6页Research On Financial and Economic Issues

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)

摘　　要：对外贸易是我国经济发展的重要驱动力。近年来,我国的主要出口地尤其是西方各发达国家纷纷抡起"反倾销大棒",对我国某些产品的出口实施限制甚至致命打击。针对西方各国对华反倾销的浪潮愈演愈烈,本文依据国际反倾销相关规则,对我国出口企业为何频繁遭受反倾销调查的深层次原因进行了剖析,并基于会计的视角提出了相应的解决方案。International trade is an essential driving force for the development of Chinese economic. Many western developed countries which are the main exporting destinations of China used the weapon of ' antidumping' against Chinese exporting products in the recent years to restrict and strike Chinese exporting enterprises. According to the growing anti-dumping investigations against China from western countries,basing upon the international anti-dumping rules this paper dissects the reasons why Chinese exporting enterprises are frequently investigated and provides the corresponding solutions from the accounting prospective.

关 键 词：出口企业 倾销 反倾销 正常价值 

分 类 号：F252[经济管理—国民经济]