经济全球化现实困境及对我国反倾销会计人员的启示

The Realistic Predicament of Economic Globalization and Its Enlightenment to China’s Anti-dumping Accounting Personnel

当前经济全球化发展是不可逆的,但发展中暴露出的诸如国际贸易和投资的萎缩、区域经济一体化受阻等问题值得人们关注。经济增长缺乏足够包容性、全球收入不平等加剧以及缺乏有效的全球治理体系是产生这些问题的主要原因。有鉴于此,我国应协调各方持续推进“一带一路”建设;坚持包容发展,推动构建人类命运共同体;继续深化改革,跨越中等收入陷阱。针对频发的反倾销调查,我国外贸企业会计人员不仅要懂会计准则还要懂经济业务,并掌握必要的法律知识和达到较高的外语水平。

Starting from the connotation of economic globalization,this paper studies its development process and holds that economic globalization is irreversible.However,some practical problems exposed in development,such as the shrinking of international trade and investment and the hindering of regional economic integration,are also worth thinking about.It also cited the lack of sufficient inclusiveness in economic growth,rising global income inequality and a lack of effective global governance system as the main reasons for these problems.Then,it puts forward several suggestions for China’s strategic choice,including deepening“the Belt and Road”strategic construction,building a community of shared future for mankind and continuously deepening reform.Finally,in view of frequent anti-dumping investigations,it is believed that accounting personnel of foreign trade enterprises in China should not only understand accounting standards but also understand economic operations,and master the necessary legal knowledge and reach a high level of foreign language.