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细化会计工作 应对反倾销 被引量:5

Accounting Work Specification Against Anti-dumping
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摘要 根据我国加入世贸组织的承诺,到2005年,将有更多的企业拥有外贸经营权,同时这些企业将可能面临更多的反倾销诉讼,因为我国早已成为遭受反倾销调查最多的国家,在今后相当长的时间内,应对反倾销是我国出口型企业不可回避的紧迫问题,也是整个经济领域的一个重要话题。迎战反倾销,会计必然是先锋,而细化会计及其相关工作,提高企业整体管理水平,对赢得反倾销的胜利具有关键性作用。 According to China's promise when entering the WTO, up to 2005, there will be more enterprises to hold the operating rights of foreign trade. And at the same time, these enterprises will face more anti-dumping lawsuits. As our country has long become the country under the most anti-dumping investigations, in the following years the problem of dealing with anti-dumping will become unavoidable for export-based enterprises, which has attracted the wide attention of the whole economies circle. The paper holds that accotmtants should act as the pioneers in the anti-dumping battle. Specifying accountants and their works together by improving the corporate management standard will account for the success of this difficult task.
作者 聂志毅 张莎
机构地区 西南政法大学
出处 《商业研究》 北大核心 2005年第15期89-93,共5页 Commercial Research
关键词 WTO 反倾销 反倾销调查 会计工作 竞争能力 WTO anti-dumping anti-dump investigation aeeotmtingwork competitive ability
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