我国出口企业应对反倾销风险会计管理问题研究

Research on Accounting Management of Domestic Enterprises Dealing With Anti-dumping Risks

反倾销风险是我国出口企业面临的重大风险之一,如何规范国内企业会计管理制度,有效应对反倾销风险,已经成为亟待解决的问题。在分析我国反倾销问题及会计管理现状的基础上,阐述我国出口企业存在财务基础工作不规范,财务数据欠缺真实性,国内和国际成本核算方式没有接轨,缺少反倾销会计预警机制,应诉反倾销的准备工作不全面等问题。提出规范财务基础管理工作,建立财务反倾销支持体系,缩小国内和国际成本核算方法差异,建立反倾销会计预警机制和全面做好反倾销的应诉准备工作等对策建议。

The risk of anti - dumping is one of the major risks faced by foreign trade in China. How to standardize the accounting management system of domestic enterprises,it has become an urgent problem to deal with this risk effectively. On the basis of analyzing the current situation of anti - dumping and accounting management in China, the following problems exist in domestic enterprises ：financial foundation work is not standardized,lack of financial anti - dumping support system,domestic and international cost accounting differences, lack of early warning mechanism of anti - dumping accounting and the preparation of anti - dumping action is not comprehensive.