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On the New Functions of Antidumping Accounting

On the New Functions of Antidumping Accounting
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摘要 It is a new issue worthy of discussion whether accounting has a function of response to lawsuits in the antidumping cases. In the practice of antidumping, accounting should not only take the roles of accounting and supervision, but also have the new function of response to lawsuits. On the basis of analyzing the necessity of the extending accounting functions in antidumping accounting, the paper puts forward the extensive functions on the antidumping activities are set out from the five aspects such as complaint, pre-warning, termination, attestation, and minimization of the loss, and so on.
出处 《Journal of Modern Accounting and Auditing》 2011年第10期1046-1050,共5页 现代会计与审计(英文版)
关键词 antidumping accounting accounting function response to lawsuits 会计核算 反倾销 诉讼
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