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随着中国加入WTO,其在国际贸易中的地位逐步上升,并迅速晋升为世界第五大贸易国,同时遭受反倾销诉讼的案件数量也随之增加,国家经济在反倾销领域损失惨重。虽然反倾销问题早在1979年就开始产生,许多专家学者也从法律和国际贸易领域进行过理论上的探讨和实践中的研究,但问题没有从根本上解决。近期人们把焦点指向会计领域,加强反倾销领域的会计信息的提供和会计手段的运用是打赢反倾销贸易战的基础。本文从会计视角出发,对会计在反倾销中的应用进行了思考。
With China’s accession to the WTO, its status in international trade has gradually risen and it has rapidly risen to become the fifth largest trading nation in the world. At the same time, the number of cases subject to anti-dumping litigation has also increased, and the national economy has suffered heavy losses in the area of anti-dumping. Although the issue of anti-dumping began to emerge in 1979, many experts and scholars have conducted theoretical and practical studies in the field of law and international trade. However, the problem has not been fundamentally solved. Recently, people have focused their attention on the field of accounting. Strengthening the supply of accounting information in the area of anti-dumping and the application of accounting methods are the basis for winning the anti-dumping trade war. This article from the accounting perspective, the application of accounting in anti-dumping thinking.