反倾销视角下出口企业内部控制改进研究

Research on the Improvement of Internal Control of Exporting Enterprises from the Perspective of Antidumping

企业内部控制对于应对反倾销而言意义重大,反倾销是在"拼会计,抠成本",更是在考验企业的内部控制。文章从反倾销内涵以及系统演化理论入手,分别对反倾销视角下企业内部控制建设的必要性和可能性进行了论述,并结合最近颁布的《企业内部控制基本规范》,认为应对反倾销乃是出口企业内部控制建设的题中之义。进一步,文章从五要素整合的角度,对反倾销视角下出口企业内部控制的发展与完善进行了较为深入的探讨。

Enterprise intemal control is of great significance in order to respond to antidumping. Antidumping seeks to ＂try to have the best accounting and minimum costs＂, and more to test enterprise internal control. Based on the connotations of antidumping and the system evolution theory, this paper elaborates the necessity and feasibility of building the enterprise internal control from the perspective of antidumping, and based on the newly- issued The Enterprise Internal Control the Basic Standards, it holds that response to antidumping is one of the key topics in building the internal control of exporting enterprises. Further, based on the integration of five elements, this paper discusses, in depth, the development and perfection of internal control of export enterprises from the perspective of antidumping.