论国际反倾销所涉会计问题

On Accounting Problems of International Anti-dumping

反倾销诉讼的核心问题是价格之争,而价格之争究其实质是发生在既定法律程序之下的会计制度纷争。正视我国会计规则与国际反倾销法的差距,尽快建立与国际接轨的会计制度,提高企业会计信息的真实性、可比性、公允性,建立反倾销竞争对手会计信息库,加强国际法务会计知识培训,建立反倾销会计保护机制,是我国反倾销之战的当务之急。

The core of question for anti-dumping lawsuit is the competition of price. The nature of the price dispute is the conflict of accounting system under the established legal procedures. The top priority of anti-dumping wars in China should be taken to realize the gap between the accounting rules of China and international anti-dumping laws promptly, establish the accounting principles in line with international practices, develop the accuracy, comparability, fairness of the accounting information of the companies , build the accounting database of anti-dumping competitors, enhance the training on the accounting knowledge of international laws, and set up the accounting protection mechanism of anti-dumping.