应对反倾销调查,已成为外贸企业的必备之课。从一定意义上来说,反倾销不是普通的法律诉讼,也不是简单的经济问题,而是发生在既定法律程序下的会计制度纷争。2006年颁布的新企业会计准则,实现了与国际会计准则的趋同,这不仅有利于我国企业获得市场经济地位,而且提高了企业应诉反倾销的会计信息质量,在一定程度上推动了我国对外贸易的发展。 Deal with anti-dumping investigations, has become an essential part of foreign trade enterprises. In a certain sense, anti-dumping is not an ordinary lawsuit nor a simple economic issue, but a dispute over the accounting system that occurs under established legal procedures. The new accounting standards promulgated in 2006 have realized the convergence with international accounting standards. This not only helps our country’s enterprises acquire the status of market economy, but also improves the quality of accounting information of enterprises responding to anti-dumping, to a certain extent, promotes our country’s foreign trade development of.