从反倾销调查看会计目标的“决策有用观”

Decision-making Availability of Accounting Cause from the Point of Anti-dumping Survey

在反倾销调查过程中,涉诉企业提供的相关证明材料涉及大量的会计信息。由于中外会计核算方法、会计制度(会计准则)以及会计业务涵盖内容的不同,调查者在利用会计信息判断时需按照“决策有用观”进行调整。该文以反倾销调查为例,分析了会计目标“决策有用观”的适用性,并提出了改进的措施。

In the course of anti--dumping survey, the enterprises involving lawsuit provide a lot of accounting information as proving material. Due to the differences among China and foreign countries in accounting method, accounting system （accounting rule） and accounting contents, investigators must adjust the accounting information according to ＂ decision-making availability＂ while judging. The article analyses the applicability of accounting cause of ＂ decision-making availability＂ and puts forward ameliorating measures.