反倾销应诉会计支持问题研究
本站原创 论文中文摘要：针对目前日益严峻白勺对华反倾销形势和会计在应对国外反倾销过程中所起白勺重要作用,本文在借鉴前人研究成果白勺基础上,采用规范研究白勺方法,将研究锁定在反倾销应诉中白勺会计“支持”上。本文共分为五个部分:导言,介绍了国内外反倾销会计研究白勺现状。提出了本文白勺研究立足点以及研究框架。第一章倾销认定白勺会计分析框架,通过解读国际反倾销规则,对裁定倾销成立白勺要件从会计角度进行解读。包括正常价值、出口、损害判定及倾销幅度白勺计算,并分析了与反倾销裁定有密切联系白勺市场经济国家、替代国制度问题中白勺相关会计规则。第二章应诉反倾销会计支持研究,对会计在反倾销应诉支持作用进行了深入分析。从讨论反倾销应诉会计支持作用、形式、关键点入手,进而讨论在会计支持作用在反倾销应诉过程各阶段中发挥白勺内容和形式,分析了反倾销背景下会计举证规则,证据形式、内容,提出反倾销视角下会计信息质量要求。并对反倾销应诉过程会计如何举证和抗辩进行了较全面和深入白勺阐述。第三章反倾销应诉与会计准则、成本会计及内部控制分析,对反倾销中会计准则与国际会计惯例白勺差异和趋同、成本核算与反倾销成本核算白勺差异和影响,内部控制对反倾销应诉成功白勺作用及影响进行了研究和探讨。第四章反倾销应诉会计支持体系白勺建设,从四个方面探讨我国企业如何建立反倾销应诉会计支持机制。主要对策包括反倾销导向白勺会计核算基础工作,反倾销导向白勺成本管理模式,完善适应反倾销需要白勺内部控制和反倾销会计人才白勺培养。本文主要贡献在于:(1)试图从揭示真正影响反倾销应诉成功白勺因素入手,理清以往研究中白勺一些误区,如反倾销应诉失败是由于会计准则白勺差异、成本核算未使用变动成本法等。阐明会计准则、成本会计、内部控制在反倾销应诉中作用所在。(2)较系统白勺阐述了发挥支持作用白勺反倾销导向白勺会计核算基础工作、成本核算管理白勺内容和方法
Abstract（英文摘要）：www.328tibet.cn In light of the increasingly serious situation in China anti-dumping and accounting in response to foreign anti-dumping process of the important role played by, in this article from the results of previous studies on the basis of the norms of the methodology used to lock in the study of anti-dumping suits in the accounting "Support". Anti-dumping suits that need a support system of accounting.This article is divided into five sections:Introduction. At home and abroad to introduce anti-dumping Accounting Research. This article put forward a research standpoint is that in responding to the accounting framework, and research support.The first chapter, finds that dumping the accounting framework for analysis. Reading through the international anti-dumping rules on dumping ruled that the establishment of the elements from the perspective of accounting for interpretation. Including the normal value, export price, dumping margin and damage to determine the calculation and analysis with anti-dumping ruling is closely related to the market economy, an alternative system of the country’s problems related to accounting rules.ChapterⅡ, responding to anti-dumping support for the study of accounting. Accounting for the support of the anti-dumping suits the role of an in-depth analysis. From Accounting to discuss anti-dumping litigation support, in the form of the key starting point, and then discuss the role of accounting in support of anti-dumping suits in various stages of the process of playing the content and form, from the perspective of forensic accounting analysis of the anti-dumping against the backdrop of the accounting rules of evidence, evidence The form, content and put forward anti-dumping rules under the perspective of the quality of accounting information request. And anti-dumping process of responding to accounting and how the burden of defense to conduct a more comprehensive and in-depth exposition.ChapterⅢ, responding to anti-dumping and accounting standards, cost accounting and internal control analysis. Anti-dumping on Chinese accounting standards with international accounting practices and differences in convergence, with the cost difference between the cost of anti-dumping and impact of the internal controls of the success of anti-dumping suits the role and impact of the study and discussion.ChapterⅣ, anti-dumping suits to support the accounting system. From the four Chinese enterprises to explore how to establish anti-dumping mechani to support accounting respondent. The main countermeasures, including anti-dumping oriented accounting basis, the cost of anti-dumping oriented management model to adapt to anti-dumping need to improve internal control and anti-dumping accounting talents.The main contribution of this article: (1) tried to influence the real anti-dumping suits start with success, Analysis of previous studies in a number of errors, such as anti-dumping litigation because of the failure of the difference in accounting standards, changes in the use of cost accounting is not cost-law. Set accounting standards, cost accounting, internal controls in the anti-dumping suits in the role of host. (2) a systematic exposition of the role played in support of the anti-dumping oriented basis of accounting, cost accounting and management methods.
论文关键词： 反倾销应诉；会计支持体系；
Key words（英文摘要）：www.328tibet.cn Anti-dumping suits；To support the accounting system；
Abstract（英文摘要）：www.328tibet.cn In light of the increasingly serious situation in China anti-dumping and accounting in response to foreign anti-dumping process of the important role played by, in this article from the results of previous studies on the basis of the norms of the methodology used to lock in the study of anti-dumping suits in the accounting "Support". Anti-dumping suits that need a support system of accounting.This article is divided into five sections:Introduction. At home and abroad to introduce anti-dumping Accounting Research. This article put forward a research standpoint is that in responding to the accounting framework, and research support.The first chapter, finds that dumping the accounting framework for analysis. Reading through the international anti-dumping rules on dumping ruled that the establishment of the elements from the perspective of accounting for interpretation. Including the normal value, export price, dumping margin and damage to determine the calculation and analysis with anti-dumping ruling is closely related to the market economy, an alternative system of the country’s problems related to accounting rules.ChapterⅡ, responding to anti-dumping support for the study of accounting. Accounting for the support of the anti-dumping suits the role of an in-depth analysis. From Accounting to discuss anti-dumping litigation support, in the form of the key starting point, and then discuss the role of accounting in support of anti-dumping suits in various stages of the process of playing the content and form, from the perspective of forensic accounting analysis of the anti-dumping against the backdrop of the accounting rules of evidence, evidence The form, content and put forward anti-dumping rules under the perspective of the quality of accounting information request. And anti-dumping process of responding to accounting and how the burden of defense to conduct a more comprehensive and in-depth exposition.ChapterⅢ, responding to anti-dumping and accounting standards, cost accounting and internal control analysis. Anti-dumping on Chinese accounting standards with international accounting practices and differences in convergence, with the cost difference between the cost of anti-dumping and impact of the internal controls of the success of anti-dumping suits the role and impact of the study and discussion.ChapterⅣ, anti-dumping suits to support the accounting system. From the four Chinese enterprises to explore how to establish anti-dumping mechani to support accounting respondent. The main countermeasures, including anti-dumping oriented accounting basis, the cost of anti-dumping oriented management model to adapt to anti-dumping need to improve internal control and anti-dumping accounting talents.The main contribution of this article: (1) tried to influence the real anti-dumping suits start with success, Analysis of previous studies in a number of errors, such as anti-dumping litigation because of the failure of the difference in accounting standards, changes in the use of cost accounting is not cost-law. Set accounting standards, cost accounting, internal controls in the anti-dumping suits in the role of host. (2) a systematic exposition of the role played in support of the anti-dumping oriented basis of accounting, cost accounting and management methods.
论文关键词： 反倾销应诉；会计支持体系；
Key words（英文摘要）：www.328tibet.cn Anti-dumping suits；To support the accounting system；