企业反倾销应诉会计证据的功能分析  

Analysis on the Function of Accounting Evidence in Response to Enterprise Anti-dumping Prosecution

作　　者：赵金玲 Zhao Jinling(Shenzhen Polytechnic,Shenzhen 518055)

机构地区：[1]深圳职业技术学院,广东深圳518055

出　　处：《中阿科技论坛（中英文）》2021年第9期181-184,共4页China-Arab States Science and Technology Forum

基　　金：广东省社科项目“企业应诉反倾销会计证据有效性评价机制研究”(GD18CGL06)。

摘　　要：反倾销应诉会计证据是特殊的证据类别,受具体证据规则的约束,能够影响反倾销诉讼的最终裁决。本文从该证据的概念界定入手,确认其独有的属性特征,并对其功能实现进行了具体分析,旨在深入理解并提升反倾销应诉会计证据效力,助力企业取得胜诉。Accounting evidence in response to anti-dumping suits is a particular type of evidence,subject to specific evidence rules,which can affect the final verdict of anti-dumping litigation.This article starts with the definition of the concept of the evidence,confirms its unique attributes,and makes a detailed analysis of its function realization,in order to fully comprehend and improve the effectiveness of anti-dumping accounting evidence,and assist companies win the lawsuit.

关 键 词：反倾销应诉 会计证据 功能分析 

分 类 号：F752.02[经济管理—国际贸易] F740.45[经济管理—产业经济]