会计准则趋同对我国企业应对反倾销影响的调查分析

The Investigation Analysis of what is the Influence that Accounting Standards international convergence toward our Chinese Enterprise's Response to Antidumping

我国企业会计准则与国际财务报告准则的趋同,不仅需要不折不扣地领会贯通,同时需要全球视角下从战略层面上实施创新。基于此,我们设计了三大模块的调查内容,采用电子邮件调查、实地发放纸质问卷调查的形式,就会计准则趋同对我国企业应对反倾销影响进行了调查分析。调查统计结果较为客观地反映了我国企业应对反倾销中对会计准则趋同的认识与实施现状,并为探讨我国企业运用会计准则趋同效应有效地应对国外对华提起的反倾销指控,提升中国企业的国际竞争力,提高会计信息质量,维护我国企业自身的合法权益提供了实证支持。

Our enterprise accounting standards' equality to the international financial reporting standards provide a high quality and good international environment system platform of accounting standards for our enterprise's reply antidumping,we need not only comprehend completely this accounting standards' platform but also bring forth new ideas to it in the global field of vision and strategic level.Based on this,we designed the three modules of investigation and make the investigation analysis of what's the Influence that Accounting Standards international convergence toward the Chinese Enterprise's Response to Antidumping through email,distributing paper questionnaire on the spot.We think the obtained investigation results reflect objectively the know and implementing actuality of the accounting standards equality trend in our enterprise's response to antidumping and the obtained inspiration provide empirical support for discussing our enterprise effectively response to foreign antidumping charging china with accounting standards convergence effects,improving Chinese enterprise's international competitive ability,elevating accounting information quality and protecting our enterprise self legality interests.