本文關(guān)鍵詞：反傾銷應訴的會計實務研究　出處：《中南林業(yè)科技大學》2014年碩士論文　論文類型：學位論文

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【摘要】：近年來,隨著我國經(jīng)濟的快速崛起和對外貿(mào)易的穩(wěn)步增長,我國與世界各國的貿(mào)易摩擦不斷升溫。截至2013年,我國已經(jīng)連續(xù)18年成為遭受反傾銷調(diào)查最多的國家。不論反傾銷調(diào)查的結(jié)果如何,都會給出口企業(yè)帶來不利影響。據(jù)統(tǒng)計,針對國外的反傾銷,我國企業(yè)應訴的勝訴率長期徘徊在30%左右,遠低于世界平均的勝訴率水平。我國每年因應訴失敗造成的直接經(jīng)濟損失達千億元人民幣以上。導致這種結(jié)果的原因是多方面的,其中會計應訴乏力是一個重要的因素。主要表現(xiàn)為,在反傾銷應訴中,企業(yè)不能提供客觀的、確鑿的和完整的會計證據(jù)。 反傾銷應訴是在反傾銷法理框架下,以完整而系統(tǒng)的、符合“普遍接受的會計原則”的會計信息為證據(jù)進行陳述、舉證、抗辯的維權(quán)行為。在反傾銷應訴中,不論是調(diào)查問卷的填制、實地核查的應對還是“市場經(jīng)濟地位”的申請、產(chǎn)品成本的確認,都需要提交大量原始真實、準確可比的會計信息。會計信息的真實性、準確性、可比性和完整性,是反傾銷應訴的基本要求。會計實務的規(guī)范與否,都會直接影響會計信息生成質(zhì)量的高低,進而影響反傾銷應訴的成敗。研究反傾銷應訴中的會計實務問題,旨在推動我國會計實務創(chuàng)新,進一步規(guī)范中國企業(yè)應對反傾銷的會計行為,提高反傾銷的應訴率與勝訴率。 本文的研究是在借鑒已經(jīng)形成的反傾銷理論,結(jié)合我國國情和出口企業(yè)的實際情況,采用文獻研究、比較分析和案例分析等方法,并對企業(yè)進行調(diào)查研究的基礎(chǔ)上進行的。首先基于會計學的角度對反傾銷應訴進行解讀,剖析反傾銷應訴中蘊含的會計內(nèi)容以及符合反傾銷調(diào)查當局要求的會計信息質(zhì)量標準；然后結(jié)合筆者調(diào)查研究的數(shù)據(jù)資料,探討我國出口企業(yè)反傾銷應訴中會計實務存在的問題,并對其原因進行了分析；最后,從宏觀和微觀的整體把握出發(fā),提出解決企業(yè)會計實務問題以有效應對反傾銷的對策。
[Abstract]:In recent years, with the rapid rise of China's economy and the steady growth of foreign trade, the trade friction between China and the rest of the world has been heated up to 2013. China has been the country that suffered the most anti-dumping investigation for 18 years in a row. No matter what the result of the anti-dumping investigation, it will bring adverse effects to the export enterprises. According to statistics, anti-dumping against foreign countries. The rate of successful litigation of Chinese enterprises has been hovering around 30% for a long time. It is far lower than the world average level of successful litigation rate. The direct economic loss caused by the failure of responding to litigation in our country is more than 100 billion RMB each year. The reasons for this result are various. The weakness of accounting response is an important factor, which mainly shows that enterprises can not provide objective, conclusive and complete accounting evidence in anti-dumping response. Anti-dumping response is an act of defending rights under the framework of anti-dumping legal theory, which is based on the complete and systematic accounting information in accordance with "generally accepted accounting principles" as evidence, proof and defense. Whether it is the completion of the questionnaire, the response to the on-site verification or the application for "market economy status", and the confirmation of the product cost, it is necessary to submit a large number of original facts. Accurate and comparable accounting information. The authenticity, accuracy, comparability and completeness of accounting information are the basic requirements of anti-dumping response. City will directly affect the quality of accounting information generation, and then affect the success or failure of anti-dumping litigation. The purpose of this paper is to promote the innovation of accounting practice in China. Further standardize the accounting behavior of Chinese enterprises to deal with anti-dumping, and improve the response rate and successful rate of anti-dumping. This study is based on the existing antidumping theory, combined with the actual situation of our country and export enterprises, using the methods of literature research, comparative analysis and case analysis. And on the basis of the investigation and study of enterprises. First of all, based on the perspective of accounting for the interpretation of anti-dumping cases. It analyzes the accounting content contained in anti-dumping response and the quality standard of accounting information in accordance with the requirements of anti-dumping investigation authorities. Then combining with the data of the author's investigation and research, this paper probes into the problems existing in the accounting practice of China's export enterprises in responding to anti-dumping cases, and analyzes the reasons for them. Finally, from the macro and micro overall grasp, put forward to solve the practical problems of enterprise accounting in order to effectively deal with anti-dumping countermeasures.
【學位授予單位】：中南林業(yè)科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F740.45;F752.02

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