我国企业应对反倾销的顶层设计——以会计为视角

Top-level Design of Chinese Enterprises' Countermeasures against Anti-dumping——Based on the Perspective of Accounting

反倾销调查案件告诉我们,会计与企业应对反倾销有着不可分割的关联,文章通过对倾销认定标准、倾销认定程序、反倾销调查与会计的关系分析,针对企业应对反倾销现状,以会计为视角,提出我国企业应对反倾销的顶层设计。

We can see the close relationships between accounting and Chinese enterprises＇ countermeasures against anti- dumping from many anti-dumping investigation cases. According to the current situation of Chinese enterprises＇ countermeasures against anti-dumping, this paper proposes top-level design of Chinese enterprises＇ countermeasures against anti-dumping from the perspective of accounting through the analysis on the relationships among the determination standard of dumping, the determination process of dumping, the investigation of anti-dumping and accounting.