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作 者:赵金玲 王慧 Zhao Jinling;Wang Hui(Shenzhen Vocational and Technical College,Shenzhen 518055;Secretariat of China Audit Society,Beijing 100086)
机构地区:[1]深圳职业技术学院,深圳518055 [2]中国审计学会秘书处,北京100086
出 处:《对外经贸》2022年第3期6-10,共5页FOREIGN ECONOMIC RELATIONS & TRADE
基 金:国家社科基金“基于企业应诉反倾销的会计证据生成及效力维系研究”(项目编号:13CGL035);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”(项目编号:GD18CGL06);深圳职业技术学院校级青年项目“基于多元相关利益主体的应对反倾销会计响应机制研究”(项目编号:601722S22013)。
摘 要:反倾销措施作为世界贸易组织允许并作出明确规定的贸易救济措施,在逆全球化思潮下被一些国家当成贸易保护主义的主要手段。通过整理中国贸易救济信息网相关数据,分析2000年以来国外对华反倾销案件的总量、整体趋势、发起国家或地区、涉案产品或行业、应诉结果等,围绕国外频繁对我国反倾销的深层次动因,并从应优化产业结构促进外贸转型升级,强化出口产品成本核算管理,提升企业应诉反倾销能力,积极参与世界贸易组织改革维护多边贸易等方面提出我国的应对策略,以期为新发展阶段推进构建国内国际双循环发展新格局提供有益启示。Anti-dumping measures,as the trade remedy measures allowed by the World Trade Organization,have been taken by some countries as the main means to trade protectionism under the trend of anti-globalization.By analyzing the amount,trend,originating country or region,the product or industry involved,and results of foreign anti-dumping cases since 2000,this paper discussed the deep reason of frequent foreign anti-dumping to our country.Then,our country’s countermeasures are put forward such as the industrial structure being optimized to promote the transformation and upgrading of inernational trade,strengthening the management of export product cost accounting,improving the capacity of enterprises responding to anti-dumping,and actively participating in the reform of the World Trade Organization and maintaining multilateral trade,in order to provide beneficial enlightenment for promoting the construction of a new pattern of development in the new stage of development which is mutually promoted by domestic and international double cycles.
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