“三体联动”构建应对反倾销的会计功能衔接机制

"Three -Body -Linkage" in Constructing the Accounting Function Co - ordination Mechanism Dealing with Anti - dumping

政府、行业协会和企业(简称"三体")各自扮演的角色及如何衔接直接影响到应对反倾销会计功能的发挥。就"三体联动"建立应对反倾销会计功能衔接机制的理论基础、内涵、目标、构建原则、构成要素、层级结构和各要素的职能、协调主体和效率实现的路径等进行分析,有利于提高中国应对反倾销的成效。

The roles of government, industry associations and firms （ ＂three -body＂ for short ）, and the coordination between each other impact the accounting function dealing with anti - dumping. The authors study the basic theory of the accounting function eo - ordination mechanism dealing with anti - dumping, its implication, goal, building principle, constituent elements, structure, function, coordinator, and the path to achieve efficiency, in order to improve the effectiveness of Chinese firms＇ dealing with anti - dumping.