反倾销视角下企业内部会计控制的发展与完善（Development and improvement of internal accounting control in enterprises under the perspective of Antidumping）.docVIP

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反倾销视角下企业内部会计控制的发展与完善（Development and improvement of internal accounting control in enterprises under the perspective of Antidumping）.doc

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反倾销视角下企业内部会计控制的发展与完善（Development and improvement of internal accounting control in enterprises under the perspective of Antidumping）

反倾销视角下企业内部会计控制的发展与完善（Development and improvement of internal accounting control in enterprises under the perspective of Antidumping） Development and improvement of internal accounting control in enterprises under the perspective of Antidumping 09-13 Abstract: the lawsuit of anti-dumping is a big problem for export enterprises to the international market in the face of the enterprise, the effective internal accounting control system for export enterprises to deal with anti-dumping plays an important role in Chinas export enterprises anti-dumping system of internal accounting control of the existing problems, puts forward the solving measures. Key words: export enterprises; anti-dumping; internal accounting control system In recent years, with the growth of foreign exports, China has become the biggest victim of international abuse of anti-dumping, which is undoubtedly a major test for the survival and development of domestic export enterprises. The anti-dumping investigation is relatively easy to put on record, and it is very difficult for the enterprises to defend themselves. Besides, the discriminatory treatment against our countrys non market economy countries, therefore, is difficult for our enterprises to deal with anti-dumping. Because of anti-dumping, anti-dumping investigation, anti-dumping and anti-dumping defense processes require accounting in anti-dumping enterprises, if there is no effective implementation of internal accounting control system, it can not think of the accounting system of the enterprise to comply with the accounting standards, can not think of the companys financial statements and cost data is reliable. In this case, the normal value of the enterprise accounting information cannot be used to calculate the normal value of products, to use a surrogate country to calculate the price of Chinas export products, which will make in a very passive situation of Chinas export enterprises. I. The role of the internal accounting control system in th