试论反倾销会计的问题及对策

Problems and Countermeasures of Anti-Dumping Accounting

我国企业赢得反倾销诉讼的最大障碍是缺少一个反倾销会计保护机制,迫切需要建立“反倾销会计”;指出了我国企业反倾销中存在的3个会计问题,提出了应对国外反倾销的6项会计对策。

The biggest obstacle for Chinese enterprises to win the anti - dumping litigation is due to the lack of protection system of anti - dumping accounting, so it＇ s very urgent to establish anti - dumping accounting. Three accounting problems of Chinese enterprises in anti - dumping process were put forward and the six corresponding eountermasures against anti - dumping introduced.