反倾销会计问题研究

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论文中文摘要:现代科技的飞速发展与经济全球化浪潮,使我们生存的世界变成了一个“地球村”,人类已真正进入了共存与竞争的全球化时代。WTO等国际多边经济组织在国际社会中的作用日趋重要,给世界各国经济和法律体系带来了前所未有的机遇和挑战。随着“冷战”的结束,世界各国在经济贸易方面的竞争已进入了白热化阶段,贸易摩擦日益激烈。近十多年来,欧美等西方发达国家的贸易逆差不断上升,客观上使他们倾向于贸易保护主义政策。然后经过八十年代后关贸总协定的八轮谈判,各国关税大幅下降,关税壁垒受到很大限制,这样实施贸易保护的“重任”就顺理成章地落到了WTO规则允许的贸易保护做法——反倾销、反补贴措施等手段上。随着国际经济贸易的不断发展、世界市场的日趋饱和以及各国关税水平的不断降低和世界经济发展的不平衡,国际间倾销与反倾销的斗争日益激烈,它已成为国际经济社会普遍关注的重要国际贸易问题。本篇论文以中国企业应对反倾销所面临的会计问题为主要研究对象,通过对反倾销过程中涉及到的会计问题进行系统分析和思考,力图为我国在反倾销会计方面的研究尽绵薄之力。文章以反倾销诉讼前、反倾销诉讼时以及反倾销终裁后这三个阶段为主线,分别就出口产品和进口产品反倾销中涉及到的有关会计问题进行探讨。在应对出口产品的反倾销时,文章从国外提起反倾销前、提起反倾销时以及反倾销终裁后的不同阶段分别分析可能存在的问题并提出相应策略,以避免被国外提起反倾销,或在被提起反倾销诉讼时如何证明自己不存在倾销,或当存在倾销时如何使裁定的倾销幅度最小;在对进口产品进行反倾销时,也分别从反倾销提起、反倾销调查以及反倾销终裁后的三个不同阶段分别进行分析其中可能出现的问题并提出相应的对策建议,以有效的监控国外产品在我国的倾销情况,或对国外在我国的倾销产品及时征收反倾销税,尽量减少其对我国相关产品造成的损害。文章最后指出,从会计学的角度来看,建立一个良好的反倾销会计预警系统是积极有效地应对国外反倾销和对进口的国外产品进行反倾销的关键所在。反倾销中的会计问题是一个比较复杂且操作性很强的课题,本文虽对相关的问题进行了探讨和分析,但囿于篇幅和学识,许多方面有待于反倾销实践的检验和修正,有待于进一步深入研究!

Abstract(英文摘要): The rapid development of modern science and technology and the economic globalization we tide he made the world we live in become a " global village ". The mankinds he been really entered globalization ages full of coexistence and competition. International multilateral economic organizations such as WTO etc. were playing a more and more important role in international society. This has brought an unprecedented opportunity and challenges to the international community of economy and law systems. However, with the completion of the "Cold War" , the competition of the economic trade among all the countries in the world he gradually entered into a white-hot stage. And the trade between all countries rubbed vigorously. Near more than ten in the last years, the unforable balance of trade of the western countries such as Europe and America etc. has risen continuously. This objectively makes them incline to adopting protective trade policy. After eight negotiations among GATT in 1980’, most countries’ tariffs descend significantly, and the tariff barracks are greatly limited. This makes trade protective responsibility fall into the protection ways the WTO allows-anti-dumping and anti- subsidy measure etc. With the continuous development of the international economic trade, the saturatation of world market, continuous fall of all countries’ tariff level and the unbalance of the economic development, the conflicts of dumping and anti-dumping between all the countries become more and more vigorous. This becomes a" kink" within international economic trading relationship, and also becomes an important international trade problem that widely concerned in the international economy and society. This thesis is focused on the accounting problem Chinese business enterprises face in coping with anti-dumping. With systematic analysis and thinking about the accounting problems involved in the process of anti-dumping, the author try to contribute my humble effort in the research of anti-dumping accounting for our country. The article takes anti-dumping workflow as the main line, and probe into the anti-dumping accounting problems about exporting products and importing products respectively. While replying to anti-dumping on exporting products, the article respectively discussed the problems before the anti-dumping, during theanti-dumping and after the anti-dumping. And put forward the corresponding counter plan in order to oid the abroad anti-dumping, or how to prove that one’s dumping don’t exist when the anti-dumping litigation happens, or how to make the range of dumping lower when the dumping was proved to exist. As to the anti-dumping on import product, the author also distinguishes from anti-dumping brought up, anti-dumping inquisition and anti-dumping final judgment. He respectively discusses the problem happens in the three different stages and put forward the homologous suggestions to supervise the dumping of foreign products to our country, or collect the anti-dumping tax in time, trying to reduce the injure it results in. The article points out finally, in the eyes of the accounting, that it is very important to build up a good system of early-warning of anti-dumping accounting to reply to the anti-dumping on exporting products actively and anti-dumping on importing products effectively.The accounting of anti-dumping is a complex and practicing issue. Limited by length and learning, what is discussed and studied in this thesis need to be examined and corrected in future anti-dumping practice!
论文关键词: 反倾销;正常价值;出口;反倾销会计;反倾销会计预警;
Key words(英文摘要): anti-dumping;normal value;exporting price;anti-dumping accounting;early-warning of anti-dumping accounting;