反倾销应诉中的会计问题研究

在反倾销应诉中,我国出口企业的会计预警功能、止查功能、证明功能、抗辩功能和降幅功能都比较疲软,造成我国企业应诉的胜诉率长期徘徊在30%左右,远远低于世界平均水平。要改变这种困局,当务之急是强化会计的上述功能,为此我们必须认真做好会计基础工作,加速对接国际会计准则和加紧构筑会计应诉系统,以强化会计的应诉功能,维护我国正当的贸易权益。

Study on the Accounting Problems about Anti -Dumping Lawsuits

In anti-dumping lawsuits, the functions of the Chinese export enterprises, including early-warning, termination of check-up, attestation, pleading and decline, are very weak. Over a long period of time, the rate for a good lawsuit we gained is about 30 percent which is far lower than the world average. In order to change the condition, our urgent task is to strengthen those accounting functions. Therefore, We need to be conscientious and make a good job of basic accounting work, facilitate the pace of coupling international accounting rules and the construction of the accounting lawsuit mechanism for reinforcing the lawsuit function of accounting and maintaining Chinese reasonable trading rights and interests.