基于反倾销应诉的企业内部控制研究

一直以来，我国出口企业遭遇反倾销调查呈愈演愈烈之势，而我国企业普遍存在“应诉率”“胜诉率”双低和最终裁定的反倾销税率较高的问题。企业出现“两低”、“一高”的主要原因在于内部控制制度不健全，缺乏良好的内部控制环境，风险意识淡薄，控制程序和内部监督不到位，不能有效实施信息沟通。因此，从反倾销应诉的视角研究企业内部控制，加强内部控制建设，提高会计信息质量，是提高出口企业反倾销诉讼的应诉率和胜诉率的根本途径。

A Study of the Internal Control of Enterprise Based on Responding to Anti- dumping Suits

Chinese export enterprises facing anti-dumping investigation have been getting worse, while a prevalence of the problem of Chinese enterprises that the ＂respondent rate＂ and ＂winning rate＂ are both lower and the final determination anti- dumping duty is higher. This situation is largely due to imperfect of the internal control system, the lack of good internal control environment and risk consciousness, being not in place internal oversight and control procedures and Ineffective information communication. Therefore, the fundamental way which improves the ＂respondent rate＂ and ＂winning rate＂ of anti-dumping lawsuit is to research into the internal control from the point of anti-dumping response, strengthen the internal controls and raise the quality of accounting information.