反倾销会计研究中的若干问题辩析

国内会计学术界对反倾销予以了充分的关注 ,但是已有的研究尚存在一些误区。本文通过对WTO和美国欧盟等反倾销法律的分析 ,结合国内近年来应对反倾销的实践 ,得到的主要结论包括 :(1)应对反倾销过程中不应任意夸大企业会计师和注册会计师的作用 ,他们的工作集中在会计问卷、成本追溯和内控环节 ;(2 )中国的会计制度和会计准则已可以满足应对反倾销的要求 ;(3)加强企业的会计实务与内部控制是目前最迫切需要解决的问题 ,《内部会计控制规范》的出台非常及时 ;(4)中国管理会计特别是成本核算制度在严格执行的情况下可以满足美欧反倾销调查的需要 ,但需加强应对反倾销“导向” ;(5 )一些国家已经给予中国“市场经济”待遇 ,“反补贴”问题将是我们必须面对的另一个重要问题 ;(6 )在上述研究的基础上 ,动态的站在贸易救济的高度综合研究相关会计问题

On the Mistaken Cognition of Current Anti-Dumping Accounting Research--and Recognition of Trade Remedy Accounting

Domestic accounting researchers made focus on anti dumping, and there was some mistaken cognition. With the analysis of laws of WTO, US and EU and recent practices, we conclude: (1) accountants and CPAs mainly work at accounting questionnaire, backward costing and internal control; (2) Chinese accounting regulation and standards have met the need of anti dumping;(3) the most serious problem is to enhance the accounting practice and internal control, and the publication of regulations of internal control was in time; (4) the costing should be oriented to Anti Dumping; (5) counter vailing is worth emphasizing; (6) we should establish Trade Remedy accounting system dynamically.