国际反补贴会计对策研究 |
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引用本文: | 邢艳青.国际反补贴会计对策研究[J].财会通讯,2006(4). |
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作者姓名: | 邢艳青 |
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作者单位: | 天津财经大学商学院 天津300222 |
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摘 要: | 本文简要分析加拿大对我国发起反补贴调查的危害及影响,并结合会计在反补贴中的地位和作用,指出中国遭遇反补贴调查已经涉及或有可能涉及的会计问题,同时提出了笔者对这些问题的见解。
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关 键 词: | 补贴 反补贴 非市场经济国家 反补贴会计 |
Countermeasures Research on International Countervailing Accounting |
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Abstract: | This paper analyzes briefly the harm and deep influence of countervailing investigation initiated by Canada and combine with the position and significance to list a series of accounting problems involved or involving in countervailing investigations. Meanwhile ,the author expresses opinions of her own about these problems. |
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Keywords: | Subsidies Countervailing Non-market economy country Countervailing Accounting |
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