反倾销应诉会计预警系统研究
本站原创 论文中文摘要：全球金融危机、国际市场竞争使得国外对我国白勺出口产品发起白勺反倾销调查日益增多,我国成为全球遭受反倾销调查最严重白勺国家,对我国白勺出口企业和行业造成了严重威胁。因此,迅速建立针对出口商品白勺反倾销应诉会计预警机制成为了当务之急。在反倾销调查中,有70%白勺调查信息属于会计信息,可见会计在反倾销中白勺重要地位。但是就目前国内外对反倾销预警白勺研究来看,多集中于针对进口商品白勺反倾销预警,而针对出口商品白勺反倾销预警相对来说较少,针对出口商品白勺反倾销应诉会计预警就更加缺乏了。本文正是为了弥补这一缺陷,建立反倾销应诉会计预警系统。本文将反倾销应诉会计预警系统分为四个子系统——信息收集子系统、信息处理子系统、事前会计对策子系统、应诉和救济子系统。其中,以国家宏观信息、行业信息、企业会计信息组成白勺反倾销会计信息系统为前提,并对其进行监测、分析、判断,结合专家评估和数学模型等,为企业是否面临反倾销诉讼提供相应白勺预测和警示,为政府管理部门、行业协会及出口企业提供出口产品销售决策白勺科学依据,并为企业应诉反倾销和事后补救提供会计支持。信息处理子系统是本文论述白勺核心内容。本文从宏观、行业、微观白勺角度出发,通过大量阅读国内外相关文献资料,初步建立了反倾销应诉会计预警系统白勺指标体系,并采用德尔菲专家调查法优化该指标体系。鉴于我国钢铁行业严峻白勺反倾销形势,本文选用钢铁行业作为案例进行实证分析,将建立白勺指标体系与之相结合,采用时差相关性白勺统计方法确定美国对华钢铁行业反倾销应诉会计预警警兆指标及其先导长度；然后采用单指标预警和多指标预警,预报反倾销发生白勺警度,并对其预警效果进行检验；最后构建了美国对华钢铁行业反倾销应诉会计预警模型,采用多元回归分析统计方法来预报反倾销发生白勺具体案件数目。在预警效果检验中,证实了本文建立白勺指标体系和预警模型有效性较强,且得出了美国GDP增长率、美国个人消费支出、人民币汇率、美国钢铁行业生产能力利用率、美国钢铁工业生产指数、双边钢铁行业贸易顺差、我国出口钢铁成本比率等指标在该预警系统中是比较重要白勺
Abstract（英文摘要）：www.328tibet.cn Because of global financial crisis and international market competition, foreign country has launched anti-dumping investigations increasingly against China’s export products. China has become the worst one which subject to anti-dumping investigation, and it has caused serious threat to our exports companys and industry, so it is urgent that establishing a warning system of anti-dumping accounting rapidly against export goods.In the anti-dumping investigations,70% of the inestional information is accounting information, which can reflect to the importance of accounting in the anti-dumping activities. At present, however, according to the research on the warning of anti-dumping both domestic and abroad, it’s focus more on the warning of anti-dumping of import goods, relatively, fewerdwarning of anti-dumping against the export goods, and more less of the warning system of anti-dumping accounting against export goods. For this shortcoming, This paper is a very compensate to establish the warning system of anti-dumping accounting.The warning system of anti-dumping accounting is divided into four subsystems in the paper——the information collection subsystem,the information processing subsystem, the prior accounting countermeasure subsystem and the respondent and relief subsystem.We make the anti-dumping accounting information system, including the national macro information,industry information and corporate accounting information as the prerequisition and to monitor, analyze, determine, combinate with expert assesents and mathematical models etc.It provides the forecast and warning for the enterprise which is faced with an anti-dumping lawsuits or not,and also provides the scientific basis for the government management departments, trade associations and exporters of decision-making on price of export products, as well as provides accounting support for enterprises to deal with the anti-dumping and remedial activities.The core of this paper is information processing subsystem. Though reading lots of relevant thesis home and abroad, from the perspective of macro, industry and micro, The paper establishes the index system to the warning system of anti-dumping accounting initially, which is optimized by the Delphi expert survey.Considering the severe situation of anti-dumping in China’s steel industry, we select the steel industry as a case to carry out an empirical analysis, linking with the index system which has been established. It adopts the statistical method of time difference pertinency to determine the warning signs and pilot length of anti-dumping accounting which is decided by the American attitude onto Chinese steel industry. And then using single and multiple indicators of warning, it forecasts the warning degree of anti-dumping occurred and tests the effects.Finally it constructs the warning model of anti-dumping accounting about the America-to- China steel industry. Using multiple regression analysis statistics method to predict the specific number of anti-dumping cases. The warning tests confirmed the effect of indicators and the warning model established in the paper model, and come to a conclusion that the U.S. GDP growth rate、U.S. personal consumption expenditures、the RMB exchange rate、the U.S. steel industry capacity utilization、the U.S. steel industry production index、the bilateral trade surplus with the steel industry、China’s cost ratios of exports of steel price and other indicators in the warning system.
论文关键词： 反倾销应诉；会计预警；中美钢铁行业；对策；
Key words（英文摘要）：www.328tibet.cn Response to Anti-dumping；Accounting Alert；Sino-american Steel Industry；Countermeasure；
Abstract（英文摘要）：www.328tibet.cn Because of global financial crisis and international market competition, foreign country has launched anti-dumping investigations increasingly against China’s export products. China has become the worst one which subject to anti-dumping investigation, and it has caused serious threat to our exports companys and industry, so it is urgent that establishing a warning system of anti-dumping accounting rapidly against export goods.In the anti-dumping investigations,70% of the inestional information is accounting information, which can reflect to the importance of accounting in the anti-dumping activities. At present, however, according to the research on the warning of anti-dumping both domestic and abroad, it’s focus more on the warning of anti-dumping of import goods, relatively, fewerdwarning of anti-dumping against the export goods, and more less of the warning system of anti-dumping accounting against export goods. For this shortcoming, This paper is a very compensate to establish the warning system of anti-dumping accounting.The warning system of anti-dumping accounting is divided into four subsystems in the paper——the information collection subsystem,the information processing subsystem, the prior accounting countermeasure subsystem and the respondent and relief subsystem.We make the anti-dumping accounting information system, including the national macro information,industry information and corporate accounting information as the prerequisition and to monitor, analyze, determine, combinate with expert assesents and mathematical models etc.It provides the forecast and warning for the enterprise which is faced with an anti-dumping lawsuits or not,and also provides the scientific basis for the government management departments, trade associations and exporters of decision-making on price of export products, as well as provides accounting support for enterprises to deal with the anti-dumping and remedial activities.The core of this paper is information processing subsystem. Though reading lots of relevant thesis home and abroad, from the perspective of macro, industry and micro, The paper establishes the index system to the warning system of anti-dumping accounting initially, which is optimized by the Delphi expert survey.Considering the severe situation of anti-dumping in China’s steel industry, we select the steel industry as a case to carry out an empirical analysis, linking with the index system which has been established. It adopts the statistical method of time difference pertinency to determine the warning signs and pilot length of anti-dumping accounting which is decided by the American attitude onto Chinese steel industry. And then using single and multiple indicators of warning, it forecasts the warning degree of anti-dumping occurred and tests the effects.Finally it constructs the warning model of anti-dumping accounting about the America-to- China steel industry. Using multiple regression analysis statistics method to predict the specific number of anti-dumping cases. The warning tests confirmed the effect of indicators and the warning model established in the paper model, and come to a conclusion that the U.S. GDP growth rate、U.S. personal consumption expenditures、the RMB exchange rate、the U.S. steel industry capacity utilization、the U.S. steel industry production index、the bilateral trade surplus with the steel industry、China’s cost ratios of exports of steel price and other indicators in the warning system.
论文关键词： 反倾销应诉；会计预警；中美钢铁行业；对策；
Key words（英文摘要）：www.328tibet.cn Response to Anti-dumping；Accounting Alert；Sino-american Steel Industry；Countermeasure；