反倾销应诉中会计问题探讨
本站原创 论文中文摘要：随着世界经济全球化的深入发展,各国一方面在参与国际竞争中,遵循关税与贸易总协定和世界贸易组织规则,不断降低关税,取消非关税壁垒,另一方面也在努力寻求保护国内产业的各种方式方法。反倾销是关税与贸易总协定和世界贸易组织允许的维护公平竞争、保护本国产业的重要手段,因此,在实践中,“反倾销”为越来越多的国家所采用,成为各国管理和控制进口的一个“利器”。2008年由于美国的次贷危机引发了全球性的经济危机,随着经济危机的加深,世界各国相继出台了各种贸易保护主义措施,从而导致了世界范围的贸易保护主义情绪,反倾销成为世界各国贸易保护的主要手段,我国也成为世界上遭受反倾销诉讼最多的国家。当我国的某一种商品在某一个国家被提起反倾销诉讼,其他的国家也会对我国的商品进行预防或是提起反倾销调查等,从而出现了一系列连锁反应,所以当我国商品在一个国家被提起反倾销诉讼以后,经常出现“群起而攻之”的不利局面,造成我国出口产品在全球受阻。反倾销正成为一个严峻的课题,已引起了社会各界和广大学者的广泛关注。反倾销不是普通的法律诉讼,而是发生在既定法律程序之下的会计制度纷争。在反倾销的背后有一个完整的会计学框架,在反倾销的提起、反倾销调查、反倾销应诉中,有很多事项涉及会计的专业问题,需要从会计的角度进行认定。针对反倾销诉讼日益加剧的事实,会计必须加强为反倾销服务的功能。大力推进反倾销会计理论研究,对于充实和丰富会计理论,促进会计学科建设,促进市场经济的健康有序发展具有重要意义。本文以我国企业反倾销应诉中存在的会计问题为主要研究对象,对反倾销应诉中面临的会计问题进行了系统分析和思考,力图为我国反倾销会计的研究尽微薄之力。文章以反倾销应诉中存在的问题、产生的会计原因以及相关会计对策为主线,就反倾销应诉中涉及的有关会计问题进行分析。本文研究结论：(1)我国出口企业面临着严峻的反倾销问题,主要是反倾销应诉率低和胜诉率不高,本文站在会计的角度,分析反倾销应诉中存在问题的原因主要包括缺少反倾销会计信息平台、现有会计信息通用性差、反倾销会计资料准备不足、会计准则执行层面的弱化和相关专业人才匾乏。(2)通过对WTO和发达国家反倾销法的研究了解其对反倾销有关问题的不同要求,借鉴这些国家和国际上的规定以提高我国企业应诉国外反倾销的能力,完善我国反倾销相关法律。(3)通过了解我国反倾销应诉中存在的问题和进行会计原因分析,解决该问题的对策主要包括建立企业反倾销会计信息平台、构建反倾销导向的成本核算管理系统、建立反倾销会计预警系统、严格执行新会计准则和加强反倾销会计专业人才的培养。本文的研究框架是在回顾了国内外对反倾销会计研究的基础上,首先介绍了反倾销会计的理论概述,包括倾销、反倾销及反倾销会计的基本概念和反倾销会计的理论基础；其次本文提出了我国企业反倾销应诉中存在应诉率低和胜诉率不高的问题,针对这些问题分析其存在的会计原因；再次本文介绍了WTO和美国关于正常价值、出口价值和倾销幅度的规定,引出了我国应借鉴WTO和美国的经验,即应该细化相关的规定,以保证反倾销措施的有效性；最后本文针对导致问题存在的会计原因提出了解决问题的对策。本文采用规范研究的方法,理论联系实际,把我国反倾销会计存在的问题、会计理论和反倾销理论结合研究,做到归纳和演绎研究相结合,理论和实际相结合,在总结以前学者研究的基础上,根据我国反倾销中遇到的实际问题,指出了具体的建议措施,希望能够为我国出口企业应对反倾销提供一些实践意义的探讨空间
Abstract（英文摘要）： With the development of globalization, the countries participating in the international competition on tariffs and trade, follow the rules of the world trade organizationand the lower tariffs, cancel the non-tariff barriers. On the other hand also seek to protect domestic industries in various ways. Anti-dumping is tariffs and trade and the world trade organization allow safeguard fair competition, an important means of protecting their industry. Therefore, in practice, anti-dumping as more and more countries he adopted the management and control, has become a tool import. The U.S. subprime mortgage crisis triggered global economic crisis in 2008, along with the economic crisis deepens, countries all over the world he issued a various protectionist measures, which led to the world trade protectioni sentiment, anti-dumping has become the world’s main means to trade protection. China also become the world suffer the most anti-dumping litigation. When one of our goods mentioned in a country anti-dumping litigation, other countries for our goods will prevent or filed anti-dumping investigation, which appeared in a series of chain reaction. So when our goods in a state mentioned anti-dumping litigation, often appear gang up negative situation, our export products in the world. Anti-dumping is becoming a serious subject, has caused the social from all walks of life and the wide attention of scholars. The anti-dumping litigation is common, but occurs in the accounting system under the legal procedures. In anti-dumping accountancy behind a complete framework in anti-dumping, anti-dumping investigation, antidumping, there are many issues involving accounting major problem, need from the angle of accounting. According to the increasing anti-dumping litigation, accounting for anti-dumping service must be strengthened. Vigorously promote anti-dumping accountancy theories research, to enrich and rich accounting theory, promote accounting discipline construction and promote the healthy and orderly development of the market economy has important significance.Based on the existing in Chinese enterprises of anti-dumping litigation-responding accountancy problems as the main research object, facing anti-dumping litigation-responding accountancy problems are analyzed systematically and thinking, for China’s anti-dumping accountancy’s study of force. Based on the problems existing in the anti-dumping litigation-responding accountancy reasons and the relevant accounting for main countermeasures and the anti-dumping litigation-responding accountancy in related problems were analyzed. This research conclusions:(1)The Chinese export enterprise faces serious problems, mainly is the anti-dumping anti-dumping litigation-responding rate is low and winning rate is not high. This paper analyzes the existing problems in the antidumping reasons include lack of anti-dumping accountancy information platform, existing accounting information poor universality, the anti-dumping accountancy material preparation shortage, executive level of accounting standards and relevant professional short. (2) Through the WTO and the developed countries of the research about the antidumping law of anti-dumping relevant issues of different requirements, the national and international rules to improve our ability to anti-dumping litigation-responding enterprise, perfecting the antidumping laws. (3) Through understanding the anti-dumping litigation-responding accountancy problems in the analysis of the causes and countermeasures to solve this problem, including establish enterprise accounting information platform construction, anti-dumping anti-dumping orientation of cost accounting management system, establish the anti-dumping early warning system of accounting, strictly enforce the new accounting standards and strengthen the anti-dumping accountancy professional talents.This research framework is reviewed in the study of anti-dumping accountancy, first introduced based on the summary of the anti-dumping accountancy theories, including the anti-dumping accountancy and the anti-dumping dumping, the basic concept and the anti-dumping accountancy theories foundation, Secondly, this paper puts forward the existing in Chinese enterprises initiated anti-dumping winning rate is not high and low rate of problems, aiming at these problems analysis of its existing accounting reasons, Again, this paper introduce WTO and American on normal value, the value of exports and dumping, raises the provisions in China should draw on the experience of America and the WTO, which should be refined the related regulations, to ensure the effectiveness of anti-dumping measures, Finally based on the existing problems in accounting reasons put forward countermeasures to solve the problem.In this paper, using standardized study, the theory with practice, the problem of anti-dumping accounting, accounting theory and the theory of combining anti-dumping study to combine theory and practice, induction and deduction method of combining research, not only for the before scholars study summed, and in accordance with Chinese anti-dumping specific problem. Paper stated that the content of the export enterprises from anti-dumping plight provide some practical significance of space.
论文关键词： 反倾销会计；会计信息；第三国；出口；
Key words（英文摘要）： Anti-dumping Accounting；Accounting Information；Third-country price；Export Price；
Abstract（英文摘要）： With the development of globalization, the countries participating in the international competition on tariffs and trade, follow the rules of the world trade organizationand the lower tariffs, cancel the non-tariff barriers. On the other hand also seek to protect domestic industries in various ways. Anti-dumping is tariffs and trade and the world trade organization allow safeguard fair competition, an important means of protecting their industry. Therefore, in practice, anti-dumping as more and more countries he adopted the management and control, has become a tool import. The U.S. subprime mortgage crisis triggered global economic crisis in 2008, along with the economic crisis deepens, countries all over the world he issued a various protectionist measures, which led to the world trade protectioni sentiment, anti-dumping has become the world’s main means to trade protection. China also become the world suffer the most anti-dumping litigation. When one of our goods mentioned in a country anti-dumping litigation, other countries for our goods will prevent or filed anti-dumping investigation, which appeared in a series of chain reaction. So when our goods in a state mentioned anti-dumping litigation, often appear gang up negative situation, our export products in the world. Anti-dumping is becoming a serious subject, has caused the social from all walks of life and the wide attention of scholars. The anti-dumping litigation is common, but occurs in the accounting system under the legal procedures. In anti-dumping accountancy behind a complete framework in anti-dumping, anti-dumping investigation, antidumping, there are many issues involving accounting major problem, need from the angle of accounting. According to the increasing anti-dumping litigation, accounting for anti-dumping service must be strengthened. Vigorously promote anti-dumping accountancy theories research, to enrich and rich accounting theory, promote accounting discipline construction and promote the healthy and orderly development of the market economy has important significance.Based on the existing in Chinese enterprises of anti-dumping litigation-responding accountancy problems as the main research object, facing anti-dumping litigation-responding accountancy problems are analyzed systematically and thinking, for China’s anti-dumping accountancy’s study of force. Based on the problems existing in the anti-dumping litigation-responding accountancy reasons and the relevant accounting for main countermeasures and the anti-dumping litigation-responding accountancy in related problems were analyzed. This research conclusions:(1)The Chinese export enterprise faces serious problems, mainly is the anti-dumping anti-dumping litigation-responding rate is low and winning rate is not high. This paper analyzes the existing problems in the antidumping reasons include lack of anti-dumping accountancy information platform, existing accounting information poor universality, the anti-dumping accountancy material preparation shortage, executive level of accounting standards and relevant professional short. (2) Through the WTO and the developed countries of the research about the antidumping law of anti-dumping relevant issues of different requirements, the national and international rules to improve our ability to anti-dumping litigation-responding enterprise, perfecting the antidumping laws. (3) Through understanding the anti-dumping litigation-responding accountancy problems in the analysis of the causes and countermeasures to solve this problem, including establish enterprise accounting information platform construction, anti-dumping anti-dumping orientation of cost accounting management system, establish the anti-dumping early warning system of accounting, strictly enforce the new accounting standards and strengthen the anti-dumping accountancy professional talents.This research framework is reviewed in the study of anti-dumping accountancy, first introduced based on the summary of the anti-dumping accountancy theories, including the anti-dumping accountancy and the anti-dumping dumping, the basic concept and the anti-dumping accountancy theories foundation, Secondly, this paper puts forward the existing in Chinese enterprises initiated anti-dumping winning rate is not high and low rate of problems, aiming at these problems analysis of its existing accounting reasons, Again, this paper introduce WTO and American on normal value, the value of exports and dumping, raises the provisions in China should draw on the experience of America and the WTO, which should be refined the related regulations, to ensure the effectiveness of anti-dumping measures, Finally based on the existing problems in accounting reasons put forward countermeasures to solve the problem.In this paper, using standardized study, the theory with practice, the problem of anti-dumping accounting, accounting theory and the theory of combining anti-dumping study to combine theory and practice, induction and deduction method of combining research, not only for the before scholars study summed, and in accordance with Chinese anti-dumping specific problem. Paper stated that the content of the export enterprises from anti-dumping plight provide some practical significance of space.
论文关键词： 反倾销会计；会计信息；第三国；出口；
Key words（英文摘要）： Anti-dumping Accounting；Accounting Information；Third-country price；Export Price；