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美国对华反倾销会计问题的辨析 被引量:1

An Analysis of Accounting Problems in America's Antidumping Cases against China
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摘要 文章通过分析美国对外反倾销案中会计问题出现的不公正性,指出“非市场经济问题”并非我国遭受美国反倾销的根本原因,同时指出我国本身存在的会计问题,并就这些问题提出了相应的对策,以期做到从会计方面应对反倾销案。 This paper pinpoints the reasons why China has been suffering from America's antidumping charges from accounting aspect, and points out that "non - market economic status" is not the root of antidumping by analyzing the unfaimess in the US antidumping investigation. It also provides some suggestions on what China could do with its accounting system in the future to handle antidumping accusation.
作者 罗琪
机构地区 广东培正学院
出处 《广东工业大学学报(社会科学版)》 2006年第2期28-30,共3页 Journal of Guangdong University of Technology(Social Sciences Edition)
关键词 美国 对华反倾销 会计问题 应对方略 America antidumping accounting problems countermeasures
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参考文献4

  • 1[2]William J.Bollom,Donald R.Simons.The Use Of Accounting Data In Antidumping Cases:A Public Policy Perspective.Journal of Accounting and Public Policy.1990.1-18
  • 2[3][7] Robert W.McGee.Some Ethical Issues For Accountants In Antidumping Trade Cases:An Examination Of Recent Case Studies With Emphasis On Latin America.The Dumont Institute for Public Policy Research,Working paper 96.1,1996.
  • 3[4][8]Galina G.Preobragenskaya,Robert W.McGee.Some Accounting and Technical Problems with Antidumping Trade Cases involving Transition Economies:A Russian Case Study.Conference paper.Presented at the 8th International Conference on Global Business and Economic Development.2004.
  • 4孙铮,刘浩.反倾销会计研究中的若干问题辩析[J].会计研究,2005(1):67-76. 被引量:86

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