| 中国农产品反倾销会计理论探讨 |
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| 引用本文： | 邢莹,马玉波.中国农产品反倾销会计理论探讨[J].哈尔滨商业大学学报(社会科学版),2007(5):29-31. |
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| 作者姓名： | 邢莹 马玉波 |
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| 作者单位： | 黑龙江八一农垦大学,经济管理学院,黑龙江,大庆,163319 |
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| 摘 要： | 中国是农业大国,但还远非农业强国.我国农产品出口面临各种类似"倾销"指控的贸易壁垒.目前,国内对反倾销的研究更多是从国际贸易、国际商法等宏现视角来考察,对农产品反倾销会计等微现问题的研究还存在许多不完善的地方.对中国农产品反倾销会计的基本理论作初步探讨,旨在为中国农产品反倾销问题的顺利解决作出微薄的贡献.
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| 关 键 词： | 反倾销 反倾销会计 会计基本假设 |
| 文章编号： | 1671-7112（2007）05-0029-03 |
| 收稿时间： | 2006-12-21 |
| 修稿时间： | 2006年12月21 |
Theory Discussion of China Agricultural Product Anti-Dumping Account |
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| XING Ying,MA Yu-bo.Theory Discussion of China Agricultural Product Anti-Dumping Account[J].Journal of Harbin University of Commerce:Social Science Edition,2007(5):29-31. |
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| Authors: | XING Ying MA Yu-bo |
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| Institution: | Heilongjiang August First Reclamation University, Daqing 163319, China |
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| Abstract: | China is a large agricultural country,but not powerful agricultural country,our agricultural product exportation faced with so many indictment trade barriers such as dumping.At present,anti-dumping research is from either international trade or international commercial law,there is many imperfect places about agricultural product anti-dumping account.This article discuss to the China agricultural product account elementary theory preliminarily,for the purpose of making contributions to solute t China agricultural product question smoothly. |
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| Keywords: | anti-dumping anti-dumping account account basic supposition |
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