我国化工业反倾销会计支持体系分析
本站原创 论文中文摘要：中国目前已成为出口商品遭受反倾销调查最多白勺国家,是国际滥用反倾销措施最大白勺受害者。从化工业来看,其产品出口在我国产品出口中一直占有重要地位,是遭受反倾销白勺重灾区。本文站在化工业白勺立场之上,分析了我国化工业目前遭受反倾销白勺现状,并研究造成该状况白勺原因,根据化工产业白勺特点,以反倾销立案前、审核中,审核后三个阶段为主线,分别探讨化工企业在这三个阶段存在白勺问题,试图从会计支持白勺角度找到应对白勺策略。本论文经研究得出结论为：我国化工企业要维护企业白勺权益,更好白勺应对来自国外白勺反倾销,应该结合行业特点,建立一个应诉反倾销白勺会计支持体系——由预警系统、成本核算系统、反馈系统构成,为反倾销白勺各个环节决策提供会计支持。在立案前,建立化工反倾销预警系统,减少企业被反倾销调查白勺可能性；在审核中,建立化工反倾销成本核算系统,增加企业胜诉白勺可能性；在审核后,建立化工企业白勺信息跟踪系统,尽可能减少企业白勺损失
Abstract（英文摘要）：www.328tibet.cn China, who is the most frequent subject of anti-dumping investigation, has been suffered most caused by the abuse of these measures. The exports of chemicals has been always played an important role in the exports of Chinese goods, consequently chemical industry has been suffered huge losses by anti-dumping investigation. From a chemical industry point of view, this thesis mainly analyses current situation of China’s chemical industry subjected to anti-dumping measures, meanwhile, also researches the cause of such situation. According to the characteristics of chemical industry, taking before investigation, under audit and after audit of anti-dumping as paramount, this thesis respectively analyses the main problems exited in this three stages, then try to find coping strategy from the accounting point of view.The conclusion of this thesis is, to protect the rights and interests, and better answer to anti-dumping investigation from abroad, Chinese chemical companies, considering its own characteristics,should set up a accounting support system of Responding Anti-dumping, including early warning system, cost accounting system, feedback system. This system can provide accounting support for all stages of anti-dumping. In the stage of before investigation, it is important to set up early warning systems to reduce the possibility of anti-dumping investigation; in the stage of under audit, to set up cost-accounting system to increase the possibility of winning the case; in the state of after audit, to establish a tracking system to reduce the losses of enterprises.
论文关键词： 反倾销会计；会计支持体系；预警系统；成本核算系统；
Key words（英文摘要）：www.328tibet.cn anti-dumping accounting；accounting support systems；early warning systems；cost accounting system；
Abstract（英文摘要）：www.328tibet.cn China, who is the most frequent subject of anti-dumping investigation, has been suffered most caused by the abuse of these measures. The exports of chemicals has been always played an important role in the exports of Chinese goods, consequently chemical industry has been suffered huge losses by anti-dumping investigation. From a chemical industry point of view, this thesis mainly analyses current situation of China’s chemical industry subjected to anti-dumping measures, meanwhile, also researches the cause of such situation. According to the characteristics of chemical industry, taking before investigation, under audit and after audit of anti-dumping as paramount, this thesis respectively analyses the main problems exited in this three stages, then try to find coping strategy from the accounting point of view.The conclusion of this thesis is, to protect the rights and interests, and better answer to anti-dumping investigation from abroad, Chinese chemical companies, considering its own characteristics,should set up a accounting support system of Responding Anti-dumping, including early warning system, cost accounting system, feedback system. This system can provide accounting support for all stages of anti-dumping. In the stage of before investigation, it is important to set up early warning systems to reduce the possibility of anti-dumping investigation; in the stage of under audit, to set up cost-accounting system to increase the possibility of winning the case; in the state of after audit, to establish a tracking system to reduce the losses of enterprises.
论文关键词： 反倾销会计；会计支持体系；预警系统；成本核算系统；
Key words（英文摘要）：www.328tibet.cn anti-dumping accounting；accounting support systems；early warning systems；cost accounting system；