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反倾销会计研究初探
引用本文:崔英波,朱丽颖.反倾销会计研究初探[J].吉林省经济管理干部学院学报,2010,24(2):64-68.
作者姓名:崔英波  朱丽颖
作者单位:吉林财经大学会计学院,吉林,长春,130117
摘    要:随着世界经济一体化进程的不断加快,倾销与反倾销问题日益严重,尤其是加入WTO以来,我国企业在反倾销应诉中遭受重大经济损失。越来越多的研究分析发现,束缚企业应对反倾销主要的不是法律问题,而是会计问题,反倾销会计已成为企业打赢反倾销官司的瓶颈。建立反倾销会计,这对企业争取市场经济地位、取得低税率具有至关重要的作用。

关 键 词:反倾销  反倾销会计  新会计准则

The Preliminary Research on Antidumping Accounting
Cui Ying-bo,Zhu Li-ying.The Preliminary Research on Antidumping Accounting[J].Journal of Jilin Province Economic Management Cadre College,2010,24(2):64-68.
Authors:Cui Ying-bo  Zhu Li-ying
Institution:Cui Ying-bo,Zhu Li-ying(Jilin University,Changchun,Jilin 130117,China)
Abstract:With the development of the integration of world economy,the worldwide trade frictions and disputes are increasing,while in China the problems on dumping and antidumping are becoming serious,especially since we joined WTO,our Chinese enterprises have suffered a lot of economic loss from antidumping,thus,the research on antidumping has been paid more attention to.This passage will start from the ways of antidumping that international countries treat our China nowadays,sum up and conclude national scholars' r...
Keywords:Antidumping  Antidumping accounting  New accounting rule  
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