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近几年来,以欧盟及美国为主,对我国企业进行了涉案方面广,数量剧增的反倾销案件调查。应对这一现象,我国企业必须迅速做出反应。本文主要以企业的视角分析在应对反倾销时可能出现的问题,以及应该做好的准备。首先,我们的国家应提高在国际上的市场经济地位,完善会计法律与会计制度,致力于得到国际的认可,加强与国外企业的合作与交流,拓宽信息渠道,改变一直以来我国企业在应对反倾销案件中的弱势地位。应发展反倾销专业型人才,使之成为我国经济竞争力的储备力量。其次,出口企业应制定完善的出口计划,规划企业内部管理。以研究应用反倾销会计为中心,对比中西方会计计量上存在的差异,建立专门应对反倾销的会计核算体系,增强我国企业的会计信息可信度及有用性。
In recent years, with the EU and the United States as the mainstay, investigations on anti-dumping cases involving a large number of enterprises and a sharp increase in number have taken place in our enterprises. To cope with this phenomenon, our enterprises must respond promptly. This article mainly analyzes the problems that may appear when dealing with anti-dumping from the perspective of enterprises and the preparations that should be made. First of all, our country should improve its market economy status in the world, improve its accounting law and accounting system, devote itself to obtaining international recognition, strengthen cooperation and exchange with foreign enterprises, broaden channels of information and change the way that Chinese enterprises have been dealing with anti-dumping Disadvantage in the case. Anti-dumping professionals should be developed to make them the reserve force for China’s economic competitiveness. Second, export enterprises should develop a sound export plan and plan their internal management. To study the application of anti-dumping accounting as the center, comparing the differences in accounting measurement between China and the West, the establishment of a special anti-dumping accounting system to enhance the credibility and usefulness of our accounting information.