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西部大开发应对反倾销的会计策略研究——基于反倾销实证分析的视角
引用本文:刘爱东,赵金玲.西部大开发应对反倾销的会计策略研究——基于反倾销实证分析的视角[J].国际贸易问题,2011(2).
作者姓名:刘爱东  赵金玲
作者单位:中南大学商学院;
基金项目:国家自然科学基金资助项目(项目批准号:70772039); 2010湖南省哲学社会科学基金重点项目(编号:2010ZDB51); 教育部人文社会科学2006年度规划项目(项目批准号:06JA790114); 中南大学2008-2010年度研究生学位论文创新选题基金项目的阶段性研究成果
摘    要:我国是全球遭遇反倾销诉讼最多、受害最大的国家,这对经济全球化背景下的西部大开发也是一种警示。我们在对国际反倾销的新动向和我国遭遇反倾销现状进行实证分析的基础上,提出了西部大开发应对反倾销会计策略的理论框架。该研究对于西部大开发互利共赢开放战略的实施,促进西部地区更好地利用两个市场、两种资源,拓展与周边国家、地区经贸合作,完善经济全球化条件下的西部开发战略支持体系,优化宏观政策层的决策,都将具有十分重大的理论价值和现实指导意义。

关 键 词:西部大开发  应对反倾销  会计策略

Research on Accounting Strategy for Grand Western Development Program to Deal with Antidumping: Based on View of Empirical Analysis on Antidumping
LIU Ai-dong ZHAO Jin-ling.Research on Accounting Strategy for Grand Western Development Program to Deal with Antidumping: Based on View of Empirical Analysis on Antidumping[J].Journal of International Trade,2011(2).
Authors:LIU Ai-dong ZHAO Jin-ling
Institution:LIU Ai-dong ZHAO Jin-ling
Abstract:China has become the country that experienced the most anti-dump-ing lawsuits and suffered the biggest injure in the world,which is a warning to the Grand Western Development Program under the background of economic glo-balization.Based on the empirical analysis of the new trends of international anti-dumping and the status quo of China’s anti-dumping,this paper proposes the theory system of accounting strategy for Grand Western Development Program to deal with Anti-dumping.The research has great theoretical value and practical significance to implement mutually beneficial and win-win opening strategy,promotethe better use of the two markets and two resources,expand the trade coopera-tion with neighboring countries and regions,improve the strategy support systemfor Grand Western Development Program under the background of economic glo-balization,and optimize the macro-policy level’s decision-making.
Keywords:Grand Western Development Program  Dealing with anti-dump-ing  Accounting strategy  
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