节点文献
反倾销会计——美国对华反倾销预警模型研究
Anti-dumping Accounting——Research of China’s early-warning system of anti-dumping initiated by USA
【机构】 武汉大学经济与管理学院;
【摘要】 反倾销预警是反倾销会计的主要内容之一。近来,中美贸易摩擦加剧,美国作为世界对华反倾销最多的国家之一,因此,建立美国对华反倾销预警模型具有重要意义。本文采用1981-2005年的历史数据,根据时差相关分析法确定美国对华反倾销预警警兆指标及其先导长度,再通过预警效果检验,建立美国对华反倾销预警模型。该模型对我国政府及有关企业制订和采取相应对策和措施提供了一定的理论依据。
【Abstract】 Anti-dumping early-warning is one of the important part of anti-dumping accounting. Recently,trade frictions between USA and China is a deep-seated issue,and USA is one of the most frequently country which initiated a number of anti-dumping suits against China. So,the early-warning system of USA’s anti-dumping suits against China is very important. This passage uses cross-correlation analysis to identify the warn-sign index according to the data which are from 1981 to 2005. Then,the early-warning system is modeled after the test of alarming effect. The model is useful for our country and the companies to deal with the anti-dumping cases against China.
- 【会议录名称】 中国会计学会2007年学术年会论文集(上册)
- 【会议名称】中国会计学会2007年学术年会
- 【会议时间】2007-10-20
- 【会议地点】中国湖北武汉
- 【分类号】F740.45
- 【主办单位】中国会计学会