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我国反倾销法务会计存在的问题及对策分析
引用本文:陈红.我国反倾销法务会计存在的问题及对策分析[J].云南财贸学院学报,2006,22(3):119-121.
作者姓名:陈红
作者单位:云南财经大学会计学院 云南昆明650221
摘    要:改革开放以来中国对外贸易迅猛发展,但同时也日益成为许多国家反倾销的重点对象。反倾销不是一个单纯的法律问题,认定倾销的过程需要良好的会计支持,法务会计作为法学和会计学的交叉学科,其在反倾销诉讼中的作用越来越受到关注。文章将说明法务会计在应诉反倾销中的作用,遇到的问题和障碍,并提出如何更好地使用法务会计手段应对倾销诉讼。

关 键 词:反倾销  法务会计  会计准则  非市场经济
文章编号:1007-5585(2006)03-0119-03
收稿时间:2006-04-13
修稿时间:2006-04-13

The Limitation and Improvement of Forensic Accounting in Anti -dumping
CHEN Hong.The Limitation and Improvement of Forensic Accounting in Anti -dumping[J].Journal of Yunnan Finance and Trade Institute,2006,22(3):119-121.
Authors:CHEN Hong
Institution:Accounting School, Yunan University of Finance and Economics, Kunming 650221, China
Abstract:With the opening of Chinese market, the exports of Chinese production are fast. But there are more and more countries carry out the anti -dumping investigation to Chinese production. Anti - dumping involve not only the law but also the accounting. Forensic accounting is a multiplex subject about law and accounting, it has very important functions. The paper would discuss the role of forensic accounting in the anti -dumping, the facing barrier, and the application of forensic accounting in anti- dumping.
Keywords:Anti - dumping  Forensic Accounting  Accounting Principle  Non - market Economy
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