我国反倾销会计问题研究综述

反倾销不仅是一场法律战,还是一场会计战。文章在分析已有研究成果的基础上,对我国反倾销会计的定义、反倾销会计准则、反倾销信息平台、反倾销预警系统等方面的研究进行综述,并提出我国反倾销会计需要进一步研究的问题。

Review of Domestic Anti-dumping Accounting Researches

Anti-dumping is not only a law battle, but also an accounting battle. Presently, domestic scholars have made a set of researches on anti-dumping accounting theory. This paper analyzes the researches made by domestic scholars, on the basis of which this paper tries to summarize the findings about the definition of anti-dumping accounting, anti-dumping accounting rule, anti-dumping accounting information platform, early-warning system of anti-dumping accounting and so on. It also presents some problems needed for be further studying in this field.