本文選題：家具　切入點(diǎn)：反傾銷會(huì)計(jì)　出處：《吉林大學(xué)》2013年碩士論文

【摘要】：自從中國加入WTO以來，隨著對外貿(mào)易的迅猛發(fā)展，各國國際貿(mào)易保護(hù)主義者隨之抬頭，對我國出口產(chǎn)品提出的反傾銷訴訟在未來的10到15年內(nèi)也將急劇增加，中國將持續(xù)面臨更為嚴(yán)重的反傾銷。中國各行各業(yè)要求在對外貿(mào)易自由競爭的體系中保護(hù)自己合法利益的愿望也日益迫切。反傾銷會(huì)計(jì)研究在中國是一個(gè)新領(lǐng)域，目前尚未形成完整的理論體系。而絕大多數(shù)研究都是圍繞反傾銷會(huì)計(jì)的會(huì)計(jì)舉證、會(huì)計(jì)調(diào)查、會(huì)計(jì)規(guī)避、會(huì)計(jì)鑒定這四方面來研究如何應(yīng)訴。很少有對關(guān)于反傾銷會(huì)計(jì)應(yīng)訴方面的研究。有過一些文章只是在對策中盲目主張積極應(yīng)訴。因此，本論文選取該題目，，運(yùn)用實(shí)例研究反傾銷會(huì)計(jì)應(yīng)訴及其支撐體系。本文從會(huì)計(jì)抗辯和會(huì)計(jì)舉證兩方面討論了如何應(yīng)訴，并提出了一個(gè)有效的內(nèi)外部支撐體系。并不斷引用美對華木制家具反傾銷案例對本論文提出的反傾銷會(huì)計(jì)舉證方法、反傾銷會(huì)計(jì)應(yīng)訴決策和反傾銷會(huì)計(jì)支撐體系進(jìn)行了詳細(xì)分析和說明。得出了詳細(xì)準(zhǔn)確的反傾銷會(huì)計(jì)舉證和完備堅(jiān)實(shí)的反傾銷會(huì)計(jì)支撐體系是提高我國勝訴率的重要條件。
[Abstract]:Since China's entry into WTO, with the rapid development of foreign trade and the rise of international trade protectionism, anti-dumping lawsuits against China's export products will also increase sharply in the next 10 to 15 years. China will continue to face more serious anti-dumping. The desire of various industries in China to protect their legitimate interests in a system of free competition in foreign trade is increasingly urgent. Anti-dumping accounting research is a new field in China. At present, a complete theoretical system has not yet been formed. However, most of the studies have focused on accounting proof, accounting investigation, accounting circumvention of anti-dumping accounting. There are few studies on anti-dumping accounting response. Some articles have only blindly advocated active response in countermeasures. Therefore, this paper chooses this topic. In this paper, the author discusses how to respond to anti-dumping accounting suit from two aspects of accounting defense and accounting proof, using examples to study anti-dumping accounting response and its supporting system. And put forward an effective internal and external support system, and continue to cite the United States against China wooden furniture anti-dumping cases to this paper put forward anti-dumping accounting proof method, This paper makes a detailed analysis and explanation on the decision of anti-dumping accounting response and the supporting system of anti-dumping accounting, and concludes that the detailed and accurate proof of anti-dumping accounting and the complete and solid supporting system of anti-dumping accounting are the important conditions for improving the rate of successful litigation in our country.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F752.02;F426.88

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本文編號：1670772