| 试论应对国外反倾销的会计策略 |
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| 引用本文： | 刘冠洲. 试论应对国外反倾销的会计策略[J]. 财会通讯, 2006, 0(10) |
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| 作者姓名： | 刘冠洲 |
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| 作者单位： | 广州海润技工学校 广东 |
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| 摘 要： | 我国已连续多年成为世界反倾销的目标国,而且在反倾销诉讼案中胜诉率不高,这其中有法律、国际贸易等方面的因素,但在应对反倾销诉讼中没有充分发挥会计应有的作用是其重要原因。本文在阐述倾销的涵义、认定标准和欧美国家对市场经济地位认定的基础上,从规避反倾销起诉和应对反倾销调查方面,提出会计对策为反倾销提供支持。
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| 关 键 词： | 反倾销 会计对策 正常价值 |
A Discussion on the Accounting Countermeasures of Confronting Anti-damping |
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| Liu Guanzhou. A Discussion on the Accounting Countermeasures of Confronting Anti-damping[J]. Communication of Finance and Accounting, 2006, 0(10) |
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| Authors: | Liu Guanzhou |
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| Abstract: | Our country has continuously been the biggest object of anti-damping in the world for years. However our recovering rate in anti-damping lawsuits is low. There are reasons in different aspects such as laws, international trades and diplomacy, but one important reason neglected by enterprises is that their accounting doesn't make its full function in anti-damping lawsuits.This paper expatiate on the essential of anti-damping, the criteria of confirmation and the relative stipulates on the market economy confirmation in European and American countries. And further more, it produces some accounting countermeasures for evading anti-damping prosecutions and answering the anti-damping investigates aimed at helping to recover in anti-damping lawsuits. |
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| Keywords: | Anti-damping Accounting countermeasures Normal value |
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