从会计角度论欧盟对我国制鞋业的反倾销

我国是世界上最大的鞋类生产和出口国,而欧盟是我国第二大鞋制品出口市场。但是,从2005年开始欧盟对我国的制鞋企业开始有计划的反倾销,使得我国的制鞋企业受到重大的打击。本文通过对欧盟反倾销法的理解和认识,从会计角度分析制鞋业面对反倾销时存在的内部和外部的问题,并提出制鞋企业可从会计方面实施的对策。

On EU''''s anti dumping on China shoes manufacturing industry from accounting point of view

Our country is the biggest shoe production in the world,and it is the biggest export country,too.The EU is our country's second shoe market.But from the 2005,the EU began to carry on the antidumping to our country's shoes production,which gets our country shoe s' enterprise to be subjected to heavy burden.This text comprehends the EU anti-dumping code,and analyzes the problem of the shoe industry from the accounting,when import country puts forward anti-dumping.Finally,it puts forward the measure from the accounting.