摘要
加入WTO以来,外国对华出口产品的反倾销调查日益激增,已成为中国出口企业发展所面临的重要问题。从尚未建立反倾销会计信息平台、企业内部会计工作不规范、产品成本核算范围和方法存在差异、缺乏专业的反倾销会计人才等方面研究分析了中国出口企业目前在反倾销应诉过程中存在的会计问题,并针对上述问题提出了相应的对策建议,希望能够为出口企业应对反倾销诉讼提供一定的帮助。
Anti-dumping investigations into products exported from China have been increasingly conducted by other countries since China entered WTO.Facing such situation,China has not established an accounting information platform against anti-dumping.The internal accounting of enterprises is not standardized.the costing scope and method for the products are different from those of other countries.Professional accountants of anti-dumping are insufficient.Accordingly,some advice is proposed.
出处
《辽东学院学报（社会科学版）》
2013年第1期91-93,共3页
Journal of Liaodong University：Social Science Edition
关键词
反倾销
反倾销应诉
对外贸易
anti-dumping
raising defense against anti-dumping prosecution
accounting problem
