摘要
随着我国加入WTO,我国所遭受的反倾销指控愈演愈烈,我国已经成为国际反倾销的最大受害国。主要原因之一是我国企业缺少反倾销会计信息平台和会计举证的诉讼支持系统。文章就应对反倾销中存在的主要问题,会计在应对反倾销中的作用和应对反倾销的对策与建议问题进行了探讨。
With China’s entry into WTO,claims on antidumping issues raised by other countries have become increasingly acute.China has been the largest victim of the international antidumping.One of the main reasons for this phenomenon is most corporations in China lack of antidumping accounting information platform as well as legal supporting system based on accounting evidence.This article explores such questions as existing problems on antidumping,accounting role in antidumping,and strategies as well as solutions dealing with antidumping.
出处
《上海立信会计学院学报》
2005年第2期20-23,共4页
Journal of Shanghai Lixin University of Commerce
关键词
反倾销
应对反倾销
倾销会计
antidumping
coping against antidumping
antidumping accounting
