论应对欧美反倾销的会计策略

Discussion about The Accounting Countermeasure of Antidumping

近年来,中国产品在欧美市场上屡遭反倾销起诉,给外贸出口带来了很大影响。中国频遭反倾销调查有其会计诱因,即中国长期执行的会计制度不符合国际标准,成本核算体系不够科学、规范,没有建立竞争对手会计的信息平台。应强化会计准则的执行力度,保证会计核算工作的规范化,加强竞争对手的会计研究,从会计策略方面应对欧美的反倾销。

In recent years, many products of our country have been repeatedly prosecuted for antidumping, which has greatly affected export. There is the inducement for China to be frequently subjected to antidumping investigation as the accounting system practiced in China over the years does not conform with the international standard and the cost accounting system is not scientific and normative. There is not any accounting information platform built up for competition. So the accounting criterion should be well strengthened, standardization of the accounting work guaranteed and the accounting study for competition enhanced for the European antidumping in the accounting strategy.