出口反倾销会计预警机制研究-会计学专业论文.docxVIP

ABSTRACT Through thousands of years of old civilization, China is undergoing a transformation type of development, China has established one of the largest trading country in the world. As one of the three major drivers of economic growth, Chinese foreign trade has made tremendous contributions to economic and social development. At the same time, Chinese products in foreign countries often encounter anti-dumping. According to the report from Chinese trade statistics relief web shows that since 1995, China has become the main accused country in anti-dumping investigations for 15 years continuously. To make matters worse, Anti-dumping measures on Chinese products have been gradually abused after the world financial crisis. So Chinese enterprises are facing unprecedented challenges in terms of response to the international anti-dumping and are often caught by helpless in dealing with foreign anti-dumping. How to walk out of the dilemma, seize the initiative and gain the good chance, it needs accounting information playing the role of early warning in anti-dumping and establishes effective and efficient early warning of anti-dumping. The author chaired the Graduate Innovation Project of Jiangsu Province in November 2009 (No.: CX09S_018R) “The accounting study on early warning mechanism of anti-dumping against Chinese exports of Jiangsu Province”. As a basis for the project, this study discusses the role of accounting information in early warning of anti-dumping has a strong significance. The situation of economic globalization and normalization of trade friction has brought new challenges and opportunities to accounting theory and practice. Anti-dumping accounting is a new expansion area adapt to economic globalization and trade dispute settlement rules. This paper studies early warning of anti-dumping about exports from an accounting perspective, and proposes the theoretical framework of early warning of anti-dumping accounting against Chinese exports by reviewing pre