基于内部会计控制的中小企业反倾销应对策略

我国是世界上反倾销最大受害国,而遭遇反倾销的主体是中小企业,这类企业应诉很少或反倾销胜诉率极低,其中重要的原因是中小企业内部控制不严所造成的。本文从内部会计控制角度,分析了中小企业内部会计控制的现状及其对反倾销会计举证不利的影响,并提出了内部会计控制制度建设的对策。

Countermeasures of Antidumping of Small and Middle Enterprises based on Internal Accounting Control

China is the biggest country which suffer serious antidumping in the world. Most enterprises which suffered antidumping are small and middle enterprises. Seldom of these enterprises responded and suit against antidumping. The successful rate is very slow. The most important reason is the poor internal accounting control of those enterprises. Through internal accounting control, the article analyses the status of internal accounting control and the negative effect to evidence citing of antidumping accounting. Finally, The article put forward some countermeasure about the construction of the relevant internal accounting control system.