| 企业应对反倾销的会计信息证据效力保障机制理论框架研究 |
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| 引用本文： | 刘爱东,杨轩宇.企业应对反倾销的会计信息证据效力保障机制理论框架研究[J].财经理论与实践,2013(4):68-71. |
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| 作者姓名： | 刘爱东 杨轩宇 |
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| 作者单位： | 中南大学商学院 |
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| 基金项目： | 2012年国家自然科学基金资助项目(71272068);教育部人文社会科学2011年度规划项目(11YJA630058);湖南省哲学社会科学基金重点项目(2010ZDB51);中南大学985工程“两型社会”研究基地资助项目(ZNLX1111) |
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| 摘 要： | 首先阐述了企业应对反倾销会计信息证据效力保障机制的研究意义,明确了该机制研究的理论基础是由一个整合理论框架,以及严谨的概念基础和良好的创新语境等组成。然后,对国内外研究现状进行了动态分析,把国内学者相关研究的新进展和成效,国外经典的研究方法体系和关注企业策略性行为对反倾销的影响,战略性"反倾销管理"理念,作为设计我国企业应对反倾销会计信息证据效力保障机制的借鉴,从企业战略层面及相应的制度配置与协调上,构建了与我国企业应对反倾销相适应的会计信息证据效力保障机制。
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| 关 键 词： | 企业应对反倾销 应对反倾销战略 会计信息证据 证据效力 保障机制 |
Theoretical Framework Research on the Effect of Accounting Information Euidence Guarantel Mechanism in Chinds Enterprises Response to Anti-dumping |
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| LIU Ai-dong,YANG Xuan-yu.Theoretical Framework Research on the Effect of Accounting Information Euidence Guarantel Mechanism in Chinds Enterprises Response to Anti-dumping[J].The Theory and Practice of Finance and Economics,2013(4):68-71. |
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| Authors: | LIU Ai-dong YANG Xuan-yu |
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| Institution: | (Business School,Central South University,Changsha,Hunan 410083,China) |
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| Abstract: | The research meaning of accounting information evidence guarantee mechanism of firms response to anti-dumping has been discovered. And it is also found that it consists of integrative theoretical framework and conceptions. Then the literature review has been done on the classic research methods and corporate strategic moves of anti-dumping. The theories in strategic anti-dumping management provide some help to our corporation. From the firm level and government level, accounting information evidence guarantee mechanism has been established in this paper. |
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| Keywords: | Response to anti-dumping Enterprise strategy to deal with anti-dumping Accounting information evidence Evidence of effectiveness Guarantee mechanism |
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