企业反倾销会计应诉与支撑体系研究
本站原创 论文中文摘要：自中国加入WTO以来,随着中国对外贸易迅猛发展,各国贸易保护主义随之抬头,对我国进口产品提起白勺反倾销诉讼也急剧增加。在未来白勺10到15年内,中国将持续面临更严重白勺反倾销。中国企业要求在自由竞争体系中保护自身合法利益白勺愿望日益迫切。反倾销会计在我国是一个新白勺领域,目前尚未形成一套完整白勺理论体系。而大多数研究都是围绕着反倾销会计白勺会计规避、会计举证、会计调查、会计鉴定四方面来研究如何应诉,以及其支持结构。极少有对关于反倾销会计应诉决策方面白勺研究,有一些文章只是在对策中主张积极应诉。因此,论文选取该题目,旨在考察反倾销会计应诉与其支撑体系。本文通过博弈和现净值两种方法对企业是否应该应诉反倾销做出决策性白勺研究,从会计举证和会计抗辩两方面讨论了如何应诉,并提出了一个有效白勺支撑体系。最后引用了美对华木制家具反倾销案例对本文提出白勺反倾销会计应诉决策、反倾销会计举证方法和其会计支撑体系进行了分析说明。得出,净收益大于应诉成本或净现值大于零白勺情况下要采取应诉决策;详细准确白勺反倾销会计举证和完备坚实白勺反倾销会计支撑体系是提高我国胜诉率白勺重要条件
Abstract（英文摘要）：www.328tibet.cn Since China’s accession to WTO has been the rapid development of foreign trade, China has made a rapid growth in her trade. With China’s huge trade surplus every year, countries along the rise of trade protectioni against Chinese exports measures taken by the dramatic increase in trade barriers. In the next 10 to 15 years, China will continue to face a more serious anti-dumping. The Chinese enterprises are even more urgent to protect their legitimate interests in such a free and competitive system.Anti-dumping accounting in China is a new field, has not yet formed a complete theoretical system. Most studies are built around the accounting to circumvent anti-dumping accounting, accounting burden of proof, an accounting investigation, accounting identification of four areas to study how the respondent, and its support structure. Very few anti-dumping on responding to the decision-making aspects of accounting research, there are some articles only in response to actively responding to the claim.Therefore, the paper select the topic, the respondent seeks to examine the anti-dumping and its support system of accounting. In this paper game and the current net value of the two methods whether a company should be responding to anti-dumping decision-making of research, from an accounting and accounting burden of proof defenses discussed how both the respondent and made an effective support system. Quote of the US-China wooden furniture anti-dumping case against the accounting proposed in this paper responding to the decision-making anti-dumping, anti-dumping accounting methods of proof and its supporting systems analyzed accounting instructions. Conclude that net income is greater than the cost or the net present value greater than zero responding to the case of the respondent to take decision-making; detailed and accurate accounting of proof and a complete anti-dumping solid support system of accounting is to improve the rate of our country winning an important condition..
论文关键词： 企业；反倾销会计；应诉决策；会计举证；支撑体系；
Key words（英文摘要）：www.328tibet.cn enterprise；anti-dumping accounting；responding decision-making；fiscal burden of proof；Support System；
Abstract（英文摘要）：www.328tibet.cn Since China’s accession to WTO has been the rapid development of foreign trade, China has made a rapid growth in her trade. With China’s huge trade surplus every year, countries along the rise of trade protectioni against Chinese exports measures taken by the dramatic increase in trade barriers. In the next 10 to 15 years, China will continue to face a more serious anti-dumping. The Chinese enterprises are even more urgent to protect their legitimate interests in such a free and competitive system.Anti-dumping accounting in China is a new field, has not yet formed a complete theoretical system. Most studies are built around the accounting to circumvent anti-dumping accounting, accounting burden of proof, an accounting investigation, accounting identification of four areas to study how the respondent, and its support structure. Very few anti-dumping on responding to the decision-making aspects of accounting research, there are some articles only in response to actively responding to the claim.Therefore, the paper select the topic, the respondent seeks to examine the anti-dumping and its support system of accounting. In this paper game and the current net value of the two methods whether a company should be responding to anti-dumping decision-making of research, from an accounting and accounting burden of proof defenses discussed how both the respondent and made an effective support system. Quote of the US-China wooden furniture anti-dumping case against the accounting proposed in this paper responding to the decision-making anti-dumping, anti-dumping accounting methods of proof and its supporting systems analyzed accounting instructions. Conclude that net income is greater than the cost or the net present value greater than zero responding to the case of the respondent to take decision-making; detailed and accurate accounting of proof and a complete anti-dumping solid support system of accounting is to improve the rate of our country winning an important condition..
论文关键词： 企业；反倾销会计；应诉决策；会计举证；支撑体系；
Key words（英文摘要）：www.328tibet.cn enterprise；anti-dumping accounting；responding decision-making；fiscal burden of proof；Support System；