我国企业应对反倾销的会计功能影响因素实证研究

Empirical Study on the Influencing Factors of the Accounting Function in Chinese Companies' Anti-dumping Dealing

在反倾销应对中,会计功能主要包括预警和抗辩功能。政府、行业协会和企业各自扮演的角色及它们之间的关系如何,直接影响到会计功能的发挥。论文通过调查问卷采集数据,利用结构方程模型实证研究它们之间的相互关系及对应对反倾销会计功能的作用,以期拓展会计理论创新、完善我国企业应对反倾销的战略支持体系。

The accounting functions in response to the anti-dumping mainly include early warning and defense capabilities. The roles of the government, industry associations and firms, and their relationships have a direct impact on the accounting function dealing with the Anti-dumping. In this paper, we collect the data by the questionnaires and then empirically study the relationship between them and their responses to the accounting function dealing with anti-dumping, in order to develop accounting theory and improve Chinese companies＇ strategic supporting system dealing with anti-dumping.