| 从会计角度看中国企业应对反倾销的对策 |
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| 引用本文： | 王梦然,赵玉焕,刘姝. 从会计角度看中国企业应对反倾销的对策[J]. 北京理工大学学报(社会科学版), 2006, 8(6): 44-46 |
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| 作者姓名： | 王梦然 赵玉焕 刘姝 |
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| 作者单位： | 1.北京理工大学管理与经济学院,北京100081 |
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| 基金项目： | 国家自然基金项目“反倾销政策与产业损害数据资料库系统规划研究”(批准号:70573011) |
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| 摘 要： | 我国是目前国际上遭受反倾销调查最多的国家,国外反倾销给我国出口贸易造成了巨大损失。会计是反倾销诉讼中的一个关键因素。文章针对会计在我国企业应对反倾销中的作用和我国企业应对反倾销中存在的会计问题进行了分析,在此基础上提出了我国企业从会计角度应对反倾销的对策与建议。
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| 关 键 词： | 反倾销 非市场经济地位 会计准则 |
| 文章编号： | 1009-3370(2006)06-0044-03 |
| 收稿时间： | 2006-05-23 |
| 修稿时间： | 2006-05-23 |
A Study of Countermeasures of Anti-dumping from the Perspective of Accounting |
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| WANG Meng-ran,ZHAO Yu-huan and LIU Shu. A Study of Countermeasures of Anti-dumping from the Perspective of Accounting[J]. Journal of Beijing Institute of Technology(Social Sciences Edition), 2006, 8(6): 44-46 |
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| Authors: | WANG Meng-ran ZHAO Yu-huan LIU Shu |
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| Affiliation: | 1.School of Economics &2.Management,Beijing Institute of Technology,Beijing 100081 |
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| Abstract: | At present China is the country that suffers the most anti-dumping investigations in the world.Overseas anti-dumping investigations cause our export a heavy loss.Accounting is a crucial factor in the anti-dumping lawsuits.This essay pays attention to the function of accounting in the anti-dumping lawsuits,the problems of accounting in the anti-dumping lawsuits of foreign countries,and under this foundation gives the countermeasures and suggestions facing the anti-dump lawsuits. |
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| Keywords: | Anti-dumping non-market economy status accounting rule |
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