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应诉反倾销中的会计问题探讨 被引量:2

Accounting Issues Responding to Anti-Dumping
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摘要 随着世界经济一体化的发展,反倾销越来越成为世界各国所采用的贸易保护手段。我国已成为世界上遭遇反倾销最多的国家。为了保护我国产品在海外的市场份额,为了及早地发现和有效的预防反倾销控诉,必须提高企业重视会计的意识,采取行之有效的会计应对措施,强化会计的反倾销职能;必须建立起应对反倾销的会计资料和会计预警系统,完善会计的反倾销预警功能。 With the development of global economic integration, anti - dumping has increasingly become the means of trade protection adopted by various countries. And China has become the country encountered most anti-dumping in the world. To protect the overseas market share of Chinese products, and to timely find and effectively prevent anti - dumping prosecution, it' s necessary to raise enter-prises' awareness of attaching importance to accounting, adopt effective accounting measures, intensify the anti - dumping function of accounting; it also needs to set up a system of accounting information and accounting early warning system to cope with anti - dumping and improve the early warning function of accounting.
出处 《广西财经学院学报》 2009年第3期94-97,102,共5页 Journal of Guangxi University of Finance and Economics
关键词 反倾销 会计 应诉 anti- dumping accounting respond to
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