摘要
中国农产品反倾销会计体系发展过程中存在会计档案保管制度不健全、注册会计师在整个农产品反倾销诉讼中参与度不够、农产品反倾销会计预警机制还远未建立等问题,通过加强新会计准则的实施力度、建立健全会计档案保管制度和农产品反倾销会计预警系统等各项措施的应用将会解决我国农产品反倾销会计领域存在的问题,更好地实现反倾销诉讼中的会计保障作用。
China' s anti - dumping agricultural preducts accounting system develoment proems of their existing accounting system is not sound files, a eartified public accountant in the agricultural participation in anti - dumping law.its is inadequate, agricultural anti- dumping early warning mechanism is far from being establisbed, by strengthening the implementution of the new accounting standards efforts, the creation of a sound accounting system for keeping records. establish a sound early warning systems and other agricultural products accounting anti - dumping measures against dumping of agricultural products in China will solve the problem of accounting field, to achieve better protection of anti -dumping litigation accounting.
出处
《哈尔滨商业大学学报(社会科学版)》
2006年第6期85-87,共3页
Journal of Harbin University of Commerce:Social Science Edition
关键词
反倾销
农产品反倾销会计
反倾销会计预警
anti - dumping
agricultural product anti - dumping account
Early warning of anti - dumping account