【作者】 马珍珍；

【导师】 刘翠英；

【作者基本信息】 河北大学 ， 会计学， 2007， 硕士

【摘要】 目前,中国产品遭到了越来越多的反倾销调查,很多产品被实施反倾销措施。据世界贸易组织估计,自1995年到现在,中国是自世界贸易组织成立以来世界上遭受反倾销调查最多的国家,我国已成为受到合法贸易救济措施伤害最严重的国家。但是,由于理论与实践经验的缺乏,我们的败诉率超过80%,不仅给我国经济造成了严重损害,还损害了中国的国际形象和利益。针对这一现象,会计界大多从理论层次来研究反倾销会计,争论的焦点也多集中在市场经济地位的认定和替代国问题上,倾向于依靠政府的力量来解决这个问题。其实,学者、媒体包括政府,应该为这个社会带来更多的理性思考,而不是情绪化的分析。本文倾向于从会计理论与实务角度来分析倾销问题,认为倾销问题解决归根到底是企业和社会的问题,要由企业和社会的力量共同解决,而不应该把希望全部寄托到政府身上。本文阐述了反倾销会计的沿革和反倾销对我国会计工作的要求,研究了反倾销会计的核心会计理念,探讨了企业反倾销会计的基础工作,并提出了改进企业成本系统和建立与完善反倾销会计外部环境的策略。更多还原

【Abstract】 At present, Chinese products have suffered more and more anti-dumping investigation, a lot of products has been implemented anti-dumping measure. According to the estimation by World Trade Organization, from 1995 to now, China suffered the most anti-dumping investigation in the world since the establishment of World Trade Organization, our country has become the most serious injuried country receives legal relief of trade. However, for the short of theory and practical experience, our losing in lawsuit exceeds 80%, this not only caused serious injury to economy of our country but also damaged international statue and interests of our country.To this phenomenon, there have been plenty of researching on anti-dumping on theory level, the dispute focus on question of substituting country’ and market economic, Incline to solve this problem rely on strength of the government. In fact, scholar’s、media includes the government should bring more rational thinking for this society, but not the analysis changeable in mood. This text inclines to analyze anti-dumping problem in theory and practice, think it is the problems of companies and society after all, should be solved by enterprise and society together, but not pay all hope to the government. This test has introduced the evolution, of anti-dumping and the requirement of element work for accounting, researched core conception of anti-dumping, confer element work of anti-dumping, put forword device to improve the cost system and perfect external environment condition of anti-dumping.更多还原