应诉反倾销视角下的会计准则协调现状调查分析

在相关法律框架下,企业应对(包括规避)反倾销的的成败,从某种意义上讲,取决于应诉企业快速响应的态度和所提供会计信息(或会计数据)的支持效力。换言之,提高符合反倾销调查的会计信息(或会计数据)质量,需要逐步消除我国会计准则与国际会计准则的差异,研究市场经济地位对会计准则以及欧美等控诉国对我国市场经济地位的要求等问题。基于此,从三大模块内容,采用电子邮件调查、实地发放纸质问卷调查的形式,调查分析了应诉反倾销视角下的会计准则协调现状。并据此提出了完善应诉反倾销会计准则协调的建议。

An Investigation and Analysis on the Status Quo of Coordination of Accounting Standards from the Perspective of Replying Antidumping

In the relevant legal framework,whether an enterprise will success or not in replying antidumping(in-cluding circumvention),in some sense,is based on the attitude of rapid response and the supporting effectiveness of accounting information(or accounting data) provided by them.In other words,we have to eliminate the differences between China's accounting standards and international accounting standards to improve the quality of the accounting information(or accounting data) complied with the anti-dumping inv...