反倾销应诉中的会计权益失衡及对策

中国已成为世界上第三大贸易国,是遭受反倾销调查最多的国家;同时,由于受市场经济地位歧视的影响,中国被裁定的反倾销税率也是世界最高的,由此造成的损失非常巨大。反倾销已成为中国企业和中国会计界必须面对的问题。因此,从会计学的视角审视反倾销,研究我国企业反倾销应诉中的会计权益问题,具有十分重要的理论与现实意义。

The Accounting Equity Imbalance in Antidumping Pleading and Its Countermeasure

China has become the third commercial country in the world, and also suffered unimaginable unfair anti-dumping proceedings. Since the discrimination of economic market status, the confirmed anti-dumping duty rate to china is the highest, which caused great losses as well. Antidumping has been a serious problem that Chinese en-terprises and accounting fields have to face. Thus, studying the accounting question and resolve of antidumping problem becomes very important subject.