针对国际反倾销的会计研究

针对国际反倾销的会计研究
 
摘要:就目前我国被反倾销调查形势愈演愈烈的情况下, 出口企业应该建立健全各种财务制度，为应诉成功打下良好基础。已经事在必行!我们必须有针对性的进行会计角度的策略研究与制订!以在将来的反倾销调查中能占据主动地位。 不仅要健全内部财会制度，保存好能够充分反映本企业生产经营方面的商业资料，而且要尽可能采用国际通行的会计准则。这不仅有利于进行“市场经济”的抗辩，也可以在被起诉时快速做出反应，及时提供对方所要的相关资料.

关键词：GATT；市场经济国家；反倾销税；国际惯例

The Accountancy Research of International Anti-dumping
 
Abstract: At present  ,  as our nation is been anti-dumping the investigation ,and this situation is increasing fierce! The exportation enterprise should establish the perfect financial system   , Building good foundation. for   sue successfully. Which is already   the matter at hand! We   have to carry on from accountant angle and research or make strategy! And to be able to occupy the initiative position in the anti-dumping investigation in the future .Not only improving the internal finance and accounting system ,Preserve the commercial material that can fully reflect the enterprises produces and management , but also we should use international general accountant criterion .as far as possible. This is not only advantageous of contradicting to carries on "the market economy" ,Also, we may make the response fast when is sued, Promptly provides the correlation data  which opposite party need.

Keywords:  GATT; Market economy country; Instead dumps tax; International convention