浅析金融危机下反倾销会计的支持模式

The Supporting Model of Anti-dumping Accounting in the Financial Crisis

以国外成功的应诉经验来看,应对反倾销必须获得会计支持,而我国忽略反倾销会计系统的重要地位,已经成为频繁败诉的主要原因。在新形势下,如何构建反倾销会计支持体系,发挥应有的效应,已成为我国开展对外贸易过程中必须思考的问题。本文结合金融危机背景下的实际情况,对反倾销会计的作用进行分析,提出当前我国反倾销会计中存在的问题,有针对性地提出建议,优化反倾销会计的支持模式。

In terms of the successful experience of foreign countries, the response to anti - dumping must depend on the accounting support. However, our accounting system neglects the importance of anti dumping position, which has become the main mason for losing eases frequently. In the new situation, how to build a support mechanism for anti dumping accounting system to play its due effect has become the chief task considering China＇s foreign trade. In this paper, the financial crisis in the context of the actual situation and the role of anti dumping accounting are analyzed problems are pointed out in terms of China＇ s current anti - dumping accounting, and recommendations are made so as to optimize the supporting model of antidumping accounting.