| 欧盟对华反倾销的会计思考 |
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| 引用本文： | 严涌.欧盟对华反倾销的会计思考[J].陕西省行政学院陕西省经济管理干部学院学报,2006,20(3):109-111. |
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| 作者姓名： | 严涌 |
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| 作者单位： | 福建省行政学院,福州350002 |
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| 摘 要： | 我国已成为欧盟反倾销的最大受害者：欧盟反倾销判定与市场经济标准关系、中国企业应诉反倾销过程中会计举证以及以往会计举证不利的原因说明会计作用的关键与重要；应对欧盟反倾销的会计对策是会计制度与国际会计准则靠拢，建立反倾销监控和会计支持决策系统等。
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| 关 键 词： | 反倾销 会计举证 会计对策 |
| 文章编号： | 1008-827X（2006）03-0109-03 |
| 收稿时间： | 2006-06-12 |
| 修稿时间： | 2006年6月12日 |
European Union to Chinese Anti-dumping Accountant |
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| YAN Yong.European Union to Chinese Anti-dumping Accountant[J].Journal of Shaanxi Administration School and Shaanxi Economic Management School,2006,20(3):109-111. |
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| Authors: | YAN Yong |
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| Abstract: | China has become the biggest victim of the European Union anti-dumping. Chinese Enterprises should charge with accountant evidences and its functions in the process of European Union anti-dumping as well as anti-dumping related questions. This article is mainly about the European Union anti-dumping determination and the market economy standard relations,Accountant countermeasure is a role to approaching to international accountant.It is necessary to form the system of the monitor to anti-dumping and ae countant support decision. |
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| Keywords: | anti-dumping accountant evidence accountant countermeasure |
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