论文部分内容阅读
随着国内反补贴形势越来越严峻,国内会计学术界也开始了对反补贴问题的探讨。本文结合《补贴与反补贴措施》以及我国入世承诺,从补贴理论和反补贴实务两个层面上阐述了会计在应对反补贴中的作用。
With the anti-subsidy situation in our country becoming more and more serious, the domestic accounting academic circles also started the discussion on the anti-subsidy issue. Combined with the “subsidies and countervailing measures” and our country’s WTO commitments, this paper expounds the role of accounting in countervailing against subsidies from two aspects: subsidy theory and countervailing practice.