内部控制、会计信息质量与反倾销应对

基于内部控制的视角研究反倾销应对,加强内部控制建设,提升会计信息质量,对于我国出口企业提升应诉反倾销的能力、维护自身权益具有重要意义。本文先理论分析内部控制在反倾销应对中的重要作用,后手工收集上市公司公开数据对其进行实证检验。结果发现:公司内部控制越好,会计信息质量越高,被最终裁定的反倾销税率就越低;公司风险评估越好,更能及时的进行风险识别、分析和应对,被最终裁定的反倾销税率就越低;公司反舞弊机制越好,会计信息的可采性越高,被裁定的反倾销税率越低,支持了研究假设,稳健性检验后,结果是稳健的。这一研究成果为探明反倾销应对中内部控制作用机理提供了经验证据,有助于更加深入的理解反倾销应对中微观因素的重要性,具有一定的理论和现实意义。

Research on Accounting Information Quality and Response to Anti-dumping based on Internal Control

Based on theperspective of the internal control of anti-dumping response,China's export enterprises strengthen internal controls that will enhance the quality of accounting information and the ability of anti-dumping investigations.It is great significance that they safeguard their rights and interests.First,this article theoretically analyses the important role of the internal control process in the anti-dumping investigation.Second,we collect hand data for its empirical analysis.The results show: investig...