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随着我国出口企业频繁遭到国际反倾销机构调查,反倾销逐渐从贸易问题中升华到会计问题中来。会计在反倾销应诉中,发挥着重要的作用,不同国家关于反倾销的调查中,对成本信息比较关注。于国际上其他国家相比,我国反倾销会计理论的研究仍处于初级阶段,基于我国反倾销的调查尚未深入的前提下,在本文中对成本会计的相关问题进行分析。
As China’s export enterprises are frequently subjected to investigations by international anti-dumping agencies, anti-dumping gradually sublimate from trade issues to accounting issues. Accounting plays an important role in responding to anti-dumping cases. In the investigations of different countries on anti-dumping, the cost information is more concerned. Compared with other countries in the world, the research on accounting theory of anti-dumping in our country is still in its infancy. Based on the fact that the investigation of anti-dumping in our country is not yet thorough, this paper analyzes the related problems of cost accounting.