从会计角度论欧盟对我国制鞋业的反倾销

我国是世界上最大的鞋类生产和出口国,而欧盟是我国第二大鞋制品出口市场。但是,从2005年开始欧盟对我国的制鞋企业开始有计划的反倾销,使得我国的制鞋企业受到重大的打击。本文通过对欧盟反倾销法的理解和认识,从会计角度分析制鞋业面对反倾销时存在的内部和外部的问题,并提出制鞋企业可从会计方面实施的对策。

Our country is the biggest shoe production in the world, and it is the biggest export country, too. The EU is our country＇ s second shoe market. But from the 2005, the EU began to carry on the antidumping to our country＇ s shoes production, which gets our country shoe s＇ enterprise to be subjected to heavy burden. This text comprehends the EU anti - dumping code, and analyzes the problem of the shoe industry from the accounting, when import country puts forward anti-dumping. Finally, it puts forward the measure from the accounting.