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反倾销应诉的会计对策构想
引用本文:冯巧根. 反倾销应诉的会计对策构想[J]. 华东经济管理, 2004, 18(5): 196-198
作者姓名:冯巧根
作者单位:杭州商学院,财务与会计学院,浙江,杭州,310012;杭州商学院,财务与会计学院,浙江,杭州,310012
基金项目:教育部人文社科基金课题《反倾销应诉中的会计权益维护与制度博弈研究》的阶段成果之一。
摘    要:在过去的20多年里,中国由于种种原因成为全球反倾销受害最严重的国家,出口在全球占4%,而遭受反倾销立案数量却占到了14%,这在一定程度上影响了我国出口贸易的进一步发展。而在一定意义上,反倾销不是普通的法律诉讼,也不是简单的经济问题,而是发生在既定法律程序下的会计纷争,

关 键 词:反倾销  反倾销应诉  会计对策
文章编号:1007-5097(2004)05-0196-03
收稿时间:2004-07-11
修稿时间:2004-07-11

The Study of Accounting Solution of the Anti-dumping Investigation
FENG Qiao-gen,XIE Mei-xia. The Study of Accounting Solution of the Anti-dumping Investigation[J]. East China Economic Management, 2004, 18(5): 196-198
Authors:FENG Qiao-gen  XIE Mei-xia
Affiliation:School of Finance and Accounting, Hangzhou Commercial College, Hangzhou 310012,China)
Abstract:In the last more than twenty years, for some reason, China has suffered the most serious damage of the antidumping investigation over the world, the exports account for 4%, while the number of being initiated the antidumping investigation accounts for 14%, which prevent the development of our foreign trade in some degree.The antidumping is a tangle of accounting under some law program, when the investigation is initiated, the investigating authorities and the interested parties will be suffered a tangle about the cost and the price of production, so,it is very important to study the accounting solution of the antidumping investigation.
Keywords:antidumping   circumvention anti-dumping   accounting solve
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