| 试论反倾销会计的问题及对策 |
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| 引用本文： | 蒋海燕,刘刚凤.试论反倾销会计的问题及对策[J].成都纺织高等专科学校学报,2006,23(3):38-40. |
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| 作者姓名： | 蒋海燕 刘刚凤 |
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| 作者单位： | 成都纺织高等专科学校经外系,成都,610023 |
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| 摘 要： | 我国企业赢得反倾销诉讼的最大障碍是缺少一个反倾销会计保护机制,迫切需要建立"反倾销会计";指出了我国企业反倾销中存在的3个会计问题,提出了应对国外反倾销的6项会计对策.
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| 关 键 词： | 反倾销会计 市场经济地位 替代国制度 反倾销会计信息平台 |
| 文章编号： | 1008-5580（2005）03-038-03 |
| 收稿时间： | 2006-02-22 |
| 修稿时间： | 2006年2月22日 |
Problems and Countermeasures of Anti-Dumping Accounting |
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| JIAGN Hai-yan,LIU Gang-feng.Problems and Countermeasures of Anti-Dumping Accounting[J].Journal of Chengdu Textile College,2006,23(3):38-40. |
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| Authors: | JIAGN Hai-yan LIU Gang-feng |
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| Affiliation: | Department of Economy and Foreign Language, Chengdu 610023 |
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| Abstract: | The biggest obstacle for Chinese enterprises to win the antidumping litigation is due to the lack of protection system of anti-dumping accounting,so it's very urgent to establish anti-dumping accounting.Three accounting problems of Chinese enterprises in anti-dumping process were put forward and the six corresponding countermeasures against anti-dumping introduced. |
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| Keywords: | anti-dumping accounting market economy status surrogate country system accounting information platform of anti-dumping |
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