摘要
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.
出处
《首都经济贸易大学学报》
北大核心
2012年第1期62-68,共7页
Journal of Capital University of Economics and Business
基金
浙江省哲学社会科学规划课题<基于我国企业应对反倾销的会计功能衔接机制研究>(项目批准号10CGJJ08YBQ)
浙江省教育厅科研项目<"三体联动"应对反倾销的理论与实证研究>(项目批准号Y201016695)
关键词
应对反倾销
“三体联动”
会计功能衔接机制
dealing with the anti -dumping
"three -body -linkage mechanism accounting function co -ordination