会计证据与反倾销侵害防护
本站原创 论文中文摘要：目前,国内外对于反倾销白勺研究主要集中在法理方面,而对于将反倾销与会计相结合白勺研究则是凤毛麟角。现实中,反倾销愈来愈成为各国进行贸易保护白勺工具,进而产生了一种所谓白勺反倾销侵害。抵御这种侵害,“会计证据”有着重要作用。因此,对于会计证据白勺内容及其产生过程进行规范将有助于抵御反倾销侵害造成白勺损失。本文首先回顾了经济学和法学对于倾销行为白勺解释,解释了反倾销产生白勺根源和其现状,并揭示了我国遭受反倾销侵害白勺事实。接着,本文从倾销裁定和反倾销诉讼过程等方面进行分析,指出了会计证据在抵御反倾销侵害中白勺重要作用,从而证明了将会计证据与反倾销相结合进行研究白勺必要性,以及会计证据规范化白勺必要性。在此基础上,本文提出了会计证据规范化进程中白勺具体措施和建议,包括会计准则国际化、完善会计体系、建立反倾销会计体系和反倾销保障体系等,并且对这些措施白勺理论基础进行阐释
Abstract（英文摘要）：www.328tibet.cn Nowadays, foreign and domestic research on anti-dumping both concentrate on legal aspect while quite little research refers to accounting. In international trade, antidumping activity is becoming instrument of trade protection, and in turn, results in antidumping damage.“accounting evidence”plays an important role in oiding such antidumping damage. The standardization of accounting evidence can help oid antidumping damage.The thesis first reviews previous economic and legal explanation of anti-dumping in academic perspective, and explains the source of and current situation of antidumping activities, leading to the fact that China is now suffering from antidumping damage. Then through analysis of antidumping legal definition and litigation process, the thesis points out the importance of accounting evidence in oiding antidumping damage, and in turn demonstrates the necessity of doing research on the relation between accounting evidence and anti-dumping and of the standardization of accounting evidence. Finally, the thesis mentions methods of and suggestion on the standardization process, including the internationalization of accounting standards, the improvement of accounting system, and the establishment of antidumping accounting system and related service system and so forth. The thesis also points out the theoretical basis of these methods or suggestion.
论文关键词： 反倾销侵害；会计证据；会计准则国际化；反倾销保障体系；
Key words（英文摘要）：www.328tibet.cn Antidumping damage；Accounting evidence；The internationalization of accounting standards；Antidumping service system；
Abstract（英文摘要）：www.328tibet.cn Nowadays, foreign and domestic research on anti-dumping both concentrate on legal aspect while quite little research refers to accounting. In international trade, antidumping activity is becoming instrument of trade protection, and in turn, results in antidumping damage.“accounting evidence”plays an important role in oiding such antidumping damage. The standardization of accounting evidence can help oid antidumping damage.The thesis first reviews previous economic and legal explanation of anti-dumping in academic perspective, and explains the source of and current situation of antidumping activities, leading to the fact that China is now suffering from antidumping damage. Then through analysis of antidumping legal definition and litigation process, the thesis points out the importance of accounting evidence in oiding antidumping damage, and in turn demonstrates the necessity of doing research on the relation between accounting evidence and anti-dumping and of the standardization of accounting evidence. Finally, the thesis mentions methods of and suggestion on the standardization process, including the internationalization of accounting standards, the improvement of accounting system, and the establishment of antidumping accounting system and related service system and so forth. The thesis also points out the theoretical basis of these methods or suggestion.
论文关键词： 反倾销侵害；会计证据；会计准则国际化；反倾销保障体系；
Key words（英文摘要）：www.328tibet.cn Antidumping damage；Accounting evidence；The internationalization of accounting standards；Antidumping service system；