摘要
随着世界经济一体化进程的不断加快,倾销与反倾销问题日益严重,尤其是加入WTO以来,我国企业在反倾销应诉中遭受重大经济损失。越来越多的研究分析发现,束缚企业应对反倾销主要的不是法律问题,而是会计问题,反倾销会计已成为企业打赢反倾销官司的瓶颈。建立反倾销会计,这对企业争取市场经济地位、取得低税率具有至关重要的作用。
With the development of the integration of world economy,the worldwide trade frictions and disputes are increasing,while in China the problems on dumping and antidumping are becoming serious,especially since we joined WTO,our Chinese enterprises have suffered a lot of economic loss from antidumping,thus,the research on antidumping has been paid more attention to.This passage will start from the ways of antidumping that international countries treat our China nowadays,sum up and conclude national scholars＇ research achievement and current situation on antidumping accounting theory,analyze the reason why we are suffering antidumping and make use of the strategy on accounting support,analyze and discuss about the accounting problems on antidumping pleading in Chinese enterprises.
出处
《吉林省经济管理干部学院学报》
2010年第2期64-68,共5页
Journal of Jilin Province Economic Management Cadre College
关键词
反倾销
反倾销会计
新会计准则
Antidumping
Antidumping accounting
New accounting rule
