反倾销成本会计问题研究会计学专业论文.docxVIP

摘要 摘 要 自从我国加入世贸组织以来，我国的出口企业频频遭到国外反倾销调查机构的调 查，而反倾销应诉不仅是贸易、法律的问题，更重要的是会计问题。会计在反倾销应 诉中发挥作用的领域主要是反倾销调查问卷的填答和实地核查。不同国家反倾销调查 问卷的具体内容大体是相似的，对成本信息的要求更是细中又细。我国反倾销会计理 论的研究尚处于起步阶段，纵观我国反倾销会计问题的研究主要集中于反倾销应诉会 计、反倾销调查会计和反倾销规避会计。成本是反倾销应诉中的关键因素，面对我国 在成本方面对反倾销调查尚未深入的局面，本文提出了反倾销成本会计这一理论体 系。利用综合分析法和案例分析法，本文在理论上规范了反倾销成本会计的概念、构 建了反倾销成本会计的核算体系，并利用 SWOT 分析法对我国建立反倾销成本会计 核算体系的可行性进行了分析。在实践上，提出建立反倾销成本会计理论体系的保护 机制，即发挥国家、行业和企业各自的作用，为反倾销成为会计在我国的顺利建立净 化环境。本文在论述反倾销调查机构对成本信息的具体要求的基础上，提出了增强反 倾销成本会计应对反倾销的具体策略，如建立成本信息管理系统、合理利用反倾销会 计规则、培养高素质的反倾销会计从业人员等。 由于研究的精力和能力有限，本文对反倾销成本会计理论体系的构想还比较粗 略，这部分内容也将是笔者今后研究的方向。 关键词：反倾销 反倾销成本会计 反倾销成本信息管理系统 Abstract Abstract Since Chinas accession to the WTO, Chinas export enterprises have frequently been the investigated by the anti-dumping investigation institutions abroad, but the response of anti-dumping is not only the trade or legal issue, and most important is accounting issue. The field of accounting to play a role in the anti-dumping response is in the anti-dumping questionnaire answering and field of verification stage. The specific content of the different countries of the anti-dumping questionnaire are nearly the same, and the requirements of the information of cost is small in thin. China’s anti-dumping theory is still in an initial stage, China’s anti-dumping research has focused on anti-dumping responding accounting, anti-dumping investigating accounting and anti-dumping avoiding accounting. Cost is a key factor in the anti-dumping respondent. Face with the situation that China’s investigation is not yet in depth, the paper presents the proposition of the anti-dumping cost accounting. Use the comprehensive analysis and the case analysis, the paper improve the concept of the anti-dumping cost accounting, build the accounting system of the anti-dumping cost accounting, and use the SWOT analysis to analyze the feasibility of China’s establishing of the anti-dumping cost accounting theory. In the reality, the paper propose the establishment of the protection of th