成本会计核算方法的比较研究:基于反倾销视角

反倾销目前已经成为各国的贸易保护手段之一,企业在遭受到反倾销指控时,应积极进行应诉。而会计成本核算资料的细致准确与否是应诉反倾销中会计工作的关键。文章从企业应诉反倾销的角度出发,对反倾销法中要求的成本会计核算和我国的成本会计核算进行了比较,并提出了两者协调的思路。

Comparison and Coordination of Cost Accounting Methods: Based on View of Anti-dumping

In recent years, many Chinese enterprises are often accused of anti-dumping. The basic preparation for defending themselves is preparation of enough accounting data. The accuracy of cost accounting data is crucial to accounting in responding to anti-dumping. In order to respond to anti-dumping, the paper makes a comparison between cost accounting in anti-dumping law and the practice of cost accounting in China and comes up with an idea to bring them in coordination.