反倾销导向下成本会计的协调

Analysis of Anti-dumping-oriented Cost Accounting Coordination

倾销与反倾销矛盾的焦点在于产品价格和正常价值之比,产品价格是否低于产品正常价值是确定是否存在倾销行为和采取反倾销措施的重要前提,而产品价格的高低取决于产品成本的高低。因此,规范产品成本会计核算,如实反映产品成本内容,不仅可以真实、准确反映企业的经营业绩,增强企业会计信息的相关性和可靠性,而且在反倾销调查中,可以提供准确、完善的产品成本信息资料,提高出口企业在反倾销应诉中会计举证的有效性,降低或避免反倾销威胁。

Dumping and anti-dumping are a focus of conflicts in product price and normal value ratio. Whether a product price is lower than its normal value is an important prerequisite for determining the existence of dumping and the execution of anti-dumping measures. However, the determinant for a product price depends on its cost. Therefore, the paper suggests that enterprises should regulate their norms of product cost accounting, and accurately reflect the contents of product cost, so as to not only accurately reflect business performance and enhance the relevance of accounting information and reliability but also provide accurate and complete product cost information in anti-dumping investigations to improve the effectiveness of export enterprises＇ accounting burden of proof in anti-dumping suits, and to reduce or avoid the threat of anti-dumping.