企业反倾销应诉会计证据的功能分析

Analysis on the Function of Accounting Evidence in Response to Enterprise Anti-dumping Prosecution

反倾销应诉会计证据是特殊的证据类别,受具体证据规则的约束,能够影响反倾销诉讼的最终裁决。本文从该证据的概念界定入手,确认其独有的属性特征,并对其功能实现进行了具体分析,旨在深入理解并提升反倾销应诉会计证据效力,助力企业取得胜诉。

Accounting evidence in response to anti-dumping suits is a particular type of evidence,subject to specific evidence rules,which can affect the final verdict of anti-dumping litigation.This article starts with the definition of the concept of the evidence,confirms its unique attributes,and makes a detailed analysis of its function realization,in order to fully comprehend and improve the effectiveness of anti-dumping accounting evidence,and assist companies win the lawsuit.