| 论国际反倾销所涉会计问题 |
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| 引用本文： | 黄学标.论国际反倾销所涉会计问题[J].赣南师范学院学报,2008,29(4):102-105. |
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| 作者姓名： | 黄学标 |
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| 作者单位： | 绍兴市国家税务局,浙江,绍兴,312000 |
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| 摘 要： | 反倾销诉讼的核心问题是价格之争,而价格之争究其实质是发生在既定法律程序之下的会计制度纷争。正视我国会计规则与国际反倾销法的差距,尽快建立与国际接轨的会计制度,提高企业会计信息的真实性、可比性、公允性,建立反倾销竞争对手会计信息库,加强国际法务会计知识培训,建立反倾销会计保护机制,是我国反倾销之战的当务之急。
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| 关 键 词： | 反倾销 会计规则 会计保护机制 |
On Accounting Problems of International Anti-dumping |
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| HUANG Xue-biao.On Accounting Problems of International Anti-dumping[J].Journal of Gannan Teachers' College(Social Science(2)),2008,29(4):102-105. |
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| Authors: | HUANG Xue-biao |
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| Institution: | HUANG Xue-biao ( National Tax Bureau of Shaoxing City, Shaoxing 312000, China ) |
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| Abstract: | The core of question for anti-dumping lawsuit is the competition of price.The nature of the price dispute is the conflict of accounting system under the established legal procedures.The top priority of anti-dumping wars in China should be taken to realize the gap between the accounting rules of China and international anti-dumping laws promptly,establish the accounting principles in line with international practices,develop the accuracy, comparability,fairness of the accounting information of the companies,build the accounting database of anti-dumping competitors,enhance the training on the accounting knowledge of international laws,and set up the accounting protection mechanism of anti-dumping. |
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| Keywords: | anti-dumping accounting rules accounting protection mechanism of anti-dumping |
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