摘要
当前,反倾销已经成为世界贸易组织各成员方、尤其是经济发达国家使用频率最高的贸易保护武器之一。我国已成为世界反倾销的头号目标。从财税角度看,我国在积极应对国外的反倾销诉讼中,应通过采取会计核算制度尽快与国际惯例接轨、出口企业按国际惯例进行独立审计、加强成本核算管理、建立应对反倾销的会计信息系统与竞争对手会计、建立反倾销会计保护机制等一系列对策,以更好地维护我国的经济利益,提升我国的经济竞争力。
At present, the anti-dumping has already become the economic trade protection weapons which have been utilized with supreme frequency by members of World Trade Organization, especially by developed country. Our country has already become the No.1 goal of anti-dumping of the world. Look from financial angle, our country is active in deal with the anti-dumping lawsuit of foreign countries, should solve this issue through adoping the accountant's system of checking and calculating with the international practice as soon as possible, the export enterprise carries on independent audit according to the international practice, strengthen cost accounting manage , set up the accounting information system and rival accountant according to of anti-dumping , set up anti-dumping accountant protection mechanism and so on.To use this series of countermeasures in order to safeguard the economic benefits of our country better , promote the economic competitiveness of our country.
出处
《商业经济》
2006年第4期117-118,127,共3页
Business & Economy
关键词
反倾销
诉讼
财税
对策
anti-dumping
lawsuit
financial taxi countermeasure