摘要
中国企业在进行对外贸易活动时,面对国外有关的反倾销诉讼,应诉情况往往不尽人意。本文基于对特定案例的分析,以及对战略管理会计的理解,试图通过分析问题提出相应的解决对策,力图使中国企业在应对反倾销诉讼时,能够更加从容地面对困境,寻找良好的应诉方案,在反倾销诉讼案件中,争取到自己的合法权益。
In face of the foreign anti-dumping litigations, Chinese export enterprises' answers to the charges are not as good as we hope during the foreign trade activities. This paper is based on the analysis of specific cases, as well as the understanding of the strategic management accounting, trying to put forward the corresponding solutions. Thus, our Chinese export enterprises can find the best pleading strategy, being more calmly, and maintaining reasonable trading rights and interests in anti-pumping lawsuits.
出处
《科教导刊》
2011年第14期154-155,共2页
The Guide Of Science & Education
关键词
战略管理会计
反倾销
成本性态划分
Strategic management accounting, anti-dumping, cost behavior classification