我国企业应对反倾销的产品成本核算问题分析.docVIP

我国企业应对反倾销的产品成本核算问题分析 摘要 反倾销调查的关键在于成本问题，真实、可信的成本数据是我国企业争取应诉胜利的关键因素。然而，反倾销应诉不力的现状反映出我国企业在产品核算中存在着不少问题。因此，解决我国企业产品成本核算存在的问题是十分必要的。本文的目的是通过研究我国出口企业成本核算存在的问题，进而提出相应的对策建议，以利于提高我国解决对外反倾销问题上的效率和质量。本文首先对反倾销的相关理论知识进行了阐述，然后在分析我国出口企业成本核算问题的基础上，通过将反倾销会计中外国核算产品成本的过程与我国产品成本核算过程的对比，列示出成本归集范围、成本核算方法存在的缺陷，指出企业中会计工作不规范的部分，分析其存在的原因与危害。最终结合我国具体情况，从国家、行业协会和企业三个层面出发，探讨应诉反倾销的成本核算的对策。 关键字：反倾销应诉；成本核算；对策分析 THE ANALYSIS ABOUT THE ISSUE OF THE ANTI-DUMPING PRODUCT COSTING OF THE CHINESE ENTERPRISES ABSTRACT Cost is the key issue of the anti-dumping investigation, real and credible cost data is key to responding to Chinese enterprises seeking victory. However, the situation reflects the weak anti-dumping exist some problems in accounting in enterprises of our country. Therefore, solving the problems existing in Chinese enterprise product costing is essential. The purpose of this paper is to study Chinas export enterprises through cost accounting problems and then propose appropriate countermeasures, in order to facilitate our resolve to improve the efficiency and quality of anti-dumping issues. Firstly, the anti-dumping expounded the theory of knowledge, and based on the analysis of Chinas export enterprises to cost accounting issues, the process by comparing the foreign anti-dumping accounting product cost accounting and cost accounting processes of our products, the cost of return lists What is the scope, cost accounting method the defects pointed enterprise accounting irregularities in part, analyzes the reasons for its existence and harm. Eventually combined with Chinas specific conditions, starting from the state, industry associations and enterprise levels, responding to anti-dumping costing discuss countermeasures. Key words: Anti-dumping; Cost accounting; Countermeasures 目录 ABSTRACT 2 1 绪论 1 1.1 研究背景与目的 1 1.2 文献综述 2 1.2.1 国外文献综述 2 1.2.2 国内文献综述 2 1.3研究内容与思路 3 2 反倾销的相关理论基础 4 2.1 倾销的定义及其判定 4 2.2 反倾销的定义及其调查程序 4 3 我国企业应对反倾销的成本核算的现存问题 5 3.1 成本归集范围存在缺陷 5 3.2