我国企业应诉反倾销中的会计支持策略研究  

Discussion on Accounting Support of Responding to Anti-dumping Litigation by Chinese Export Enterprises

作　　者：张星云[1] 文惠[2] 

机构地区：[1]乐山师范学院旅游与经济管理学院,四川乐山614000 [2]成都师范学院国有资产管理处,成都611130

出　　处：《成都师范学院学报》2014年第1期59-62,共4页Journal of Chengdu Normal University

摘　　要：中国2001年加入世贸组织,是顺应经济全球化趋势,打破了依靠贸易保护谋求发展的传统模式。但是,贸易救济措施的矛头也纷纷指向我国,在贸易额迅速增长的同时,随之而来的是大量针对我国出口企业的反倾销起诉。因此,如何帮助企业在反倾销诉讼中取得优势地位尤为重要。简述我国近十年来遭受反倾销诉讼的情况,考察分析出口企业在反倾销应诉中举证难的原因,从会计支持的角度有针对性地提出了应对策略。China＇s entry into WTO in 2001 is a step towards economic globalization and breaks the traditional model of seeking development thorugh trade protection. However, trade remedy measures are increasingly targeted against Chi- na. As China~ international trade volume grows rapidly, there are a large number of anti - dumping investigations against Chinese export enterprises. Therefore, it is extremely important for Chinese entreprises to get advantages in anti - dump- ing cases. In this paper, the author outlines anti - dumping cases against China in recent decade. The author also analy- zes the difficulties of providing evidence in anti -dumping eases facing Chinese export enterprises, then proposes some responding strategies from the accounting support perspective.

关 键 词：反倾销 产品成本核算 国际会计准则 会计支持 

分 类 号：F752.7[经济管理—国际贸易]