反倾销应诉中的会计问题探讨

Study on the Accounting Issue of the Antidumping Investigation

中国已成为世界上第三大贸易国,是遭受反倾销调查案件最多的国家;同时,由于受市场经济地位歧视的影响,中国被裁定的反倾销税率也是世界最高的,由此造成的损失非常巨大。反倾销已成为中国企业和中国会计界必须面对的话题。因此,从新会计准则实施(2007年1月1日在中国上市公司率先采用)的视角审视反倾销,研究我国企业反倾销应诉中的会计权益问题,具有重要的理论与现实意义。

China has become the third trade power in the world, however, it suffered the countless investigations on unfair anti-dumping. Since the discrimination of economic status, anti-dumping duty rate to China is the highest, which has caused enormous economic losses. Anti-dumping has become one of the hot topics in Chinese enterprises and China accounting field. Therefore, it is of great theoretical and practical significance to survey antidumping cases from the new accounting standards point of view and study on the accounting rights problem of antidumping cases