会计视角下的反倾销规避——基于出口产品环境成本核算角度

随着我国对外贸易的迅速发展,贸易摩擦不断增加,主要反映在欧美国家对我国出口产品的歧视性反倾销,导致我国出口企业蒙受巨大经济损失。从会计角度看,出口企业应诉反倾销的关键在于提供准确、完善的会计信息资料。其中,环境成本资料又是应诉反倾销会计举证的重要内容。出口企业应重视产品环境成本的核算,根据产品生命周期界定环境成本的内容,确立应诉反倾销的环境成本核算方法,提高会计举证在应诉反倾销中的有效性。

Circumvent Anti-dumping under Accounting Perspective: Based on Environmental Cost Accounting of Export Products

With the rapid development of China foreign trade, trade friction also increases unceasingly, the main reflection of which is discriminatory anti-dumping to China export products from the European and American countries, and causes China export enterprises to suffer huge economic losses. From an accounting point of view, the key export enterprises answers a charge of anti-dumping is to provide accurate and perfect accounting information. Environmental costs are important content of the accounting evidence f...