反倾销调查中我国企业会计支持探讨

在倾销的认定过程以及应对反倾销的过程中,会计发挥着重要的作用。一定程度上,倾销的确定以及反倾销的裁定不再是普通的法律诉讼,而是发生在既定法律、既定程序之下的会计纷争。反倾销工作的核心问题是会计问题。反倾销会计支持就是指在反倾销中企业利用会计知识、反倾销法知识和国际贸易知识,进行的会计规避、会计举证、会计调查、会计鉴定等活动。     

论实务中我国企业反倾销应诉的会计对策

反倾销正成为一个严峻的课题,已引起社会各界和广大学者的广泛关注。反倾销会计是会计学在反倾销领域的拓展．是对会计学理论提出的挑战。无论是在反倾销提起、反倾销调查还是反倾销应诉举证中,都有很多事项涉及会计的专业问题,需要从会计与法律的角度来认定。本文在前人研究的基础上,从中国企业应对国外反倾销的实际需要出发,提出在实务中我国企业反倾销应诉的会计对策。     

论实务中我国企业反倾销应诉的会计对策

反倾销正成为一个严峻的课题,已引起社会各界和广大学者的广泛关注。反倾销会计是会计学在反倾销领域的拓展,是对会计学理论提出的挑战。无论是在反倾销提起、反倾销调查还是反倾销应诉举证中,都有很多事项涉及会计的专业问题,需要从会计与法律的角度来认定。本文在前人研究的基础上,从中国企业应对国外反倾销的实际需要出发,提出在实务中我国企业反倾销应诉的会计对策。     

会计第三大职能:诉讼职能

在反倾销调查中,会计证据是调查机构认定企业是否存在倾销行为,从而是否采取反倾销措施的重要前提,是企业应诉反倾销能否胜诉的关键.传统会计核算与会计监督职能与现代反倾销会计信息需求极不相称,给企业应对反倾销带来障碍.实践表明,在经济不断全球化、市场化的今天,会计角色发生变化,不仅对经济活动进行核算和监督,而且具有诉讼的功能与作用.     

如何在反倾销中发挥会计的作用

一、会计在应对反倾销中的作用 反倾销调查发起后，调查机关与有关当事人迅速地卷入了一场关于产品成本与价格的会计论争之中。从一定意义上讲，会计直接关系到反倾销诉讼的胜败。在应对反倾销中．会计的作用包括以下两个方面：     

反倾销的会计障碍及对策

中国企业自入世以来,日益面临反倾销的困扰,而会计是反倾销应对中最关键最核心的问题.发挥反倾销会计的作用已成为对外贸易中最迫切的需要.本文主要分析了反倾销应对中会计领域的限制因素,并就如何防范反倾销从完善企业内部控制、建立反倾销会计保护机制和竞争对手信息平台及预警系统方面进行了详细阐述.     

我国企业应对反倾销的会计理论体系

自入世以来,反倾销已经成为国内企业国际化进程的一大障碍。会计防护机制的缺失是我国企业反倾销应诉失败的重要原因。通过分析欧美等发达国家对"市场经济地位"的定义及对应的"会计标准要求",观察其反倾销调查机构会计参与及运作程序,我国企业应对反倾销的会计理论体系应主要从反倾销应诉会计、反倾销规避会计和反倾销调查会计等方面考虑。     

反倾销会计问题中信息平台的构建

综观中国当前面临的反倾销现状,分析应对各类反倾销诉讼案件的要件,我国还需要在反倾销会计方面寻求更多的对策。针对我国当前面临的反倾销会计问题,深入分析反倾销会计中信息平台的建立问题,并尝试提出一些能起到效用的方案。     

基于会计措施的反倾销策略研究

针对企业如何通过会计措施应诉和举证来保护自己,从应诉和规避被诉方面研究反倾销的会计应对措施,以期提高反倾销调查的胜诉率和规避被诉反倾销的风险。     

发挥会计在反倾销中的作用

伴随经济增长，我国已成为被提起反倾销案件的最大受害国。文章从会计制度的建立、会计核算、会计预警、会计政策的选取等方面探讨如何发挥会计在应对国际反倾销中的作用。     

审计行为及其法律责任的博弈分析

会计师事务所对企业的审计过程中会产生必须由其中一方承担的法律责任。然而人们不禁要问,在这一交易过程中,交易的主体应该避免产生这样或那样的责任,以免给自己造成损失,但是,在实际的业务执行过程中,针对事务所或企业的法律诉讼,给双方造成了很大的负担。这说明,在市场经济中,审计法律责任的产生具有某种必然性。本文试图通过博弈论这一分析工具,从经济学的角度来详细讨论这种必然性。     

浅谈会计事前监督在合同管理中的运用

经济业务进展情况的好坏，经济业务参与人的利益能否得到有效保障，与经济合同的约定有着直接关系，合同所具有的事前约定性使其在经济业务中具有先导性作用，至关重要。合同所具有的事前监督的性质与会计事前监督具有相通之处，为会计人员进行会计事前监督提供了一条新途径。这是会计事前监督运用于合同管理的理论前提。由财务部门对合同制定、审核过程的有效介入从而能够有效地避免不利情况的发生，合同也可以通过约定相应的违约责任保障守约一方的权益。从这个角度来说，合同所具有的规避作用也可以解释为“止诉”，即通过合同约定，使经济纠纷能够在合同自身的框架内得到解决，使合同纠纷和法律诉讼的发生率降到最低限度。因此，会计事前监督在合同管理中的运用显得尤为重要。     

A classroom exercise on executive incentive compensation schemes

This paper describes a classroom exercise that has been used in several graduate courses. The exercise provides the students with a framework for understanding the rationale behind some of the mechanisms we observe in reality: incentive compensation plans for executives, Generally Accepted Accounting Principles (GAAP), auditing, and lawsuits against auditors. As such, the exercise provides some answers for several questions of ‘why’ before getting into the ‘how’ of reporting. The case can be used in courses dealing with financial accounting, managerial control and microeconomics in the MBA level.     

现代风险导向审计与传统风险导向审计之比较

风险导向审计是会计师事务所为应对日益增多的审计诉讼而产生的,它可以大大提高审计的工作效率。但随着社会和经济的深化发展,传统风险导向审计的缺陷日益明显,已经不能适合审计工作的要求,于是现代风险导向审计产生了。本文首先论述了传统风险导向审计的涵义及其发展中存在的问题,然后简要介绍了现代风险导向审计的含义,最后分析了现代风险导向审计与传统风险导向审计相较所具有的优势。     

注册会计师法律诉讼防线构筑研究

注册会计师被人们称为“经济警察”,对市场经济的稳定发展起着很重要的作用,然而注册会计师业在我国社会环境下存在不少法律方面的缺陷,从而导致频繁发生注册会计师诉讼案件,并且呈上升趋势。本文从注册会计师法律诉讼的原因着手分析,探讨注册会计师如何避免法律诉讼事件的发生。     

Career success after stigmatizing organizational events

This article examines the effect of six types of stigmatizing organizational events on employees' career moves to another employer: criticism of the organization in the media; resignation of key individuals from the organization; downsizing; a drop in net income; lawsuits launched by the Securities and Exchange Commission, competitors, or customers; and lawsuits launched by employees. Stigmatizing events that signal the decline of corporate performance are the most devastating for professional career success. Outsiders, on the other hand, are less sensitive to an organization's involvement in lawsuits launched by public authorities or employees. Stigmatizing events affect the career success of every professional in the organization, irrespective of his or her hierarchical level. © 2007 Wiley Periodicals, Inc.     

Shareholder litigation and toxic releases

We examine the environmental impact of the staggered adoption of universal demand laws by 23 U.S. states between 1989 and 2005. Universal demand laws impede derivative lawsuits and thus undermine shareholder oversight of corporate environmental performance. We find that weakened litigation rights for shareholders are positively associated with the release of toxic chemicals by firms. The effect is stronger for firms with weak governance, and environmental mismanagement by firms after the passage of the laws lead to poorer financial performance. Overall, our findings imply that derivative lawsuits by shareholders are not frivolous, as is often asserted. Rather, they act as an effective mechanism of corporate governance.     

Averting Regulatory Enforcement: Evidence from New Source Review

This paper explores firms' response to regulatory enforcement. New Source Review (NSR), a provision of the Clean Air Act, imposes stringent emissions limitations on significantly modified older power plants. In 1999, the Environmental Protection Agency (EPA) sued owners of 46 plants for NSR violations. We study how electricity companies respond to both the perceived threat of future action, and the action itself. A discrete choice model estimates plants likelihood of being named in lawsuits increases with large historic emissions and investments. On the eve of the lawsuits, emissions at plants with a one standard deviation greater probability of being sued fell approximately 10%.     

The economic impact of superfund’s litigation on the value of the firm: An empirical analysis

The authors use a standard event-study methodology to evaluate the capital market reaction to superfund lawsuits brought against firms between 1980 and 1990. The results of the time series study indicate that the firms, on the average, suffered a statistically significant loss of 1.30 percent ($30.17 million) of their market value over the two-day event interval. The magnitude of the penalty varies among the industries examined, with the greatest impact falling on the pollution management industry. The lawsuit appears to have significant information effect, with the losses providing some indication that the lawsuits could impose costly constraints on the firms.     

“Damn with faint praise” The legal,practical, and ethical implications of providing and not providing employee references

In the past decade, there has been a multiplicity of lawsuits by employees against former employers based on defamatory references. Many of these lawsuits have proven to be successful and have caused wary employers to use great care in providing references. A number have gone so far as to refuse to provide references at all, instead adopting a “no-comment” policy, often on the advice of legal counsel. This article reviews defamation laws within the context of employee references. Recent cases and trends are analyzed, guidelines to avoid liability are suggested, and a critique of the traditional legal advice of “no-comment” is provided. Finally, business-related and socioethical aspects of the problem are considered.