反倾销中会计计量公允性的思考

认为会计计量公允性在反倾销中具有十分重要的地位。充分认识反倾销与会计计量公允性存在必然的联系，在反倾销中具有十分重要的意义。会计计量的公允性是WTO公平贸易的延伸，而我国会计标准与国际会计标准在客观上存在一定差异，如何在反倾销中体现会计计量公允性，本文从会计计量公允性的认定，透明度，国际协调，客观公正的角度进行了论述。得出在反倾销中，会计计量的公允性的认定应该在市场经济的环境中以现值和历史价值加以认定；透明度是会计计量公允性的前提，在反倾销中的国际协调的必要性和可能性，以及会计计量公允性的应该充分考虑市场的客观环境，体现其统一性，层次性和用性及可靠性的结论。

Exploration of the Fairness of Accounting Measurement in Anti-dumping

In this paper a point of view is expressed that the fairness of accounting measurement in anti-dumping holds a vital status. It should be considered fully that the positive connection exists between the anti-dumping and the fairness of accounting measurement and it is very important to anti-dumping.The fairness in accounting measurement is the extending of fair trade of WTO. However,the difference between the standards of China's accounting and international accounting to certain extent does exist. In this paper, the fairness in accounting measurement in view of identification, transparence, international coordination and objective justice are expounded. It is concluded that in the process of anti-dumping, the identification of fairness in accounting measurement rests with present value and historic cost of market economy. The transparence is the premise of fairness in accounting measurement. The necessary and possibility exist in international coordination, The objective market condition in setting up the fairness in accounting measurement should be taken into account and the unity, different arrangement, utility and reliability be embodied.