我国企业应对反倾销的会计联动机制研究

Study on the Accounting Co-ordination Mechanism of China’s Enterprises in Dealing with Anti-dumping

国外频繁对华发起反倾销指控,我国涉案企业应诉不力的一个重要原因就是应对反倾销会计联动机制的缺失。本文对我国应对反倾销会计联动机制的内涵、目标、构建原则、构成要素、结构、功能和治理主体等进行了分析,以期提高我国应对反倾销的成效。

China＇s firms are often accused of dumping by other countries, but many firms do not respond to the charges, one of the important reasons is that the accounting co-ordination mechanism is missing. In order to improve the effectiveness of firms＇ ability in dealing with anti-dumping, we tries to study the connotation of accounting co-ordination mechanism, its goal, building principles, constituent elements, structure, functions, governance and etc.