本文選題：反傾銷　切入點：出口企業(yè)　出處：《東北林業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：從某種意義上講,企業(yè)應(yīng)對反傾銷的成敗,取決于其對應(yīng)對反傾銷的成本管理水平和所提供會計信息(特別是成本信息)的質(zhì)量,而企業(yè)應(yīng)對反傾銷的成本管理水平的高低決定了成本信息的質(zhì)量,足以見得成本管理在企業(yè)反傾銷應(yīng)對中的作用巨大。因此,在貿(mào)易摩擦日益頻發(fā)的背景下,從會計視角審視企業(yè)應(yīng)對反傾銷的成本管理問題,探究企業(yè)應(yīng)對反傾銷的成本管理體系的設(shè)計,不僅在解決貿(mào)易摩擦、提升我國企業(yè)在國際市場的國際競爭力方面起到推動性作用；同時對于強化會計在反傾銷應(yīng)對中發(fā)揮的功能、拓展會計理論創(chuàng)新、完善我國企業(yè)應(yīng)對反傾銷的方法和手段、為我國企業(yè)應(yīng)對反傾銷提供新的理論支持等方面都將具有十分重大的指導(dǎo)意義。出口企業(yè)反傾銷成本管理體系的設(shè)計及有效實施對于出口企業(yè)有效的規(guī)避反傾銷和在反傾銷應(yīng)訴中取得勝利有著重大的現(xiàn)實意義。 本文在對國內(nèi)外關(guān)于會計視角下企業(yè)應(yīng)對反傾銷的相關(guān)研究現(xiàn)狀的基礎(chǔ)上,以貿(mào)易摩擦背景下提升我國反傾銷規(guī)避和應(yīng)訴能力為研究目的和意義,通過對反傾銷、正常價值、實質(zhì)性損害、成本管理等相關(guān)概念的界定和會計信息有用理論在反傾銷成本管理中作用的發(fā)揮為理論基礎(chǔ),深入剖析了我國企業(yè)現(xiàn)階段面臨的反傾銷訴訟的狀況、現(xiàn)行成本管理體系存在的問題及產(chǎn)生問題的原因,進(jìn)而構(gòu)建了企業(yè)基于反傾銷的成本管理體系,包括成本管理體系的國內(nèi)外影響因素、目標(biāo)導(dǎo)向、體系構(gòu)建原則和整體框架。文章的最后,分別從政府、行業(yè)協(xié)會和企業(yè)三個層面提出了保障該反傾銷成本管理體系有效運行的措施,揭示了這三個層次在該體系中各自扮演的角色及如何發(fā)揮作用,通過改善成本管理體系的內(nèi)部和外部的運行環(huán)境,實現(xiàn)提高體系的運行效率和效果的目的。
[Abstract]:In a sense, the success or failure of enterprises in responding to anti-dumping depends on the level of cost management and the quality of accounting information (especially cost information) provided. However, the level of cost management determines the quality of cost information, which shows that cost management plays an important role in the anti-dumping response of enterprises. Therefore, under the background of frequent trade frictions, the level of cost management determines the quality of cost information. From the perspective of accounting, this paper examines the cost management of enterprises to deal with anti-dumping, and probes into the design of cost management system for enterprises to deal with anti-dumping, which not only solves trade frictions, To promote the international competitiveness of Chinese enterprises in the international market, at the same time, to strengthen the function of accounting in antidumping, to expand the innovation of accounting theory, and to perfect the methods and means for Chinese enterprises to deal with anti-dumping. It will be of great significance to provide new theoretical support for Chinese enterprises to deal with anti-dumping. The Design and effective implementation of Anti-dumping cost Management system for Export Enterprises to avoid Anti-dumping effectively. And in the anti-dumping response to win victory has great practical significance. On the basis of the current situation of domestic and international research on enterprises' response to antidumping from the perspective of accounting, this paper aims at improving our country's ability to circumvent and respond to anti-dumping in the context of trade frictions, through the study of antidumping, normal value, and so on. Based on the definition of related concepts such as substantial damage, cost management and the role of accounting information useful theory in antidumping cost management, this paper deeply analyzes the status of anti-dumping litigation faced by Chinese enterprises at the present stage. The existing problems of the current cost management system and the causes of the problems, and then constructed the cost management system based on anti-dumping, including the impact factors of cost management system at home and abroad, the goal orientation, At the end of the article, the measures to ensure the effective operation of the antidumping cost management system are put forward from the government, industry associations and enterprises, respectively. This paper reveals the roles of these three levels in the system and how to play their roles. By improving the internal and external operating environment of the cost management system, the purpose of improving the efficiency and effect of the system is realized.
【學(xué)位授予單位】：東北林業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F752.02;F740.45;F752.62

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