【摘要】：隨著農(nóng)產(chǎn)品貿(mào)易規(guī)模的不斷擴大,中外貿(mào)易摩擦日益加劇。近年來,我國出口的農(nóng)產(chǎn)品頻繁遭遇國外反傾銷起訴,這給我國農(nóng)產(chǎn)品出口企業(yè)和生產(chǎn)者造成了巨大的經(jīng)濟損失,進而影響我國農(nóng)村經(jīng)濟的健康發(fā)展。企業(yè)作為農(nóng)產(chǎn)品反傾銷應訴的核心主體,企業(yè)應訴不力是頻繁遭遇農(nóng)產(chǎn)品反傾銷起訴的一個很重要原因。因此,在農(nóng)產(chǎn)品反傾銷應訴過程中如何提高應訴能力、維護企業(yè)正當權(quán)益,是當前我國企業(yè)亟待解決的問題,也是學術(shù)界所關注的熱點。 然而,反傾銷訴訟實質(zhì)上是法律程序下的會計數(shù)據(jù)之爭,在農(nóng)產(chǎn)品反傾銷應訴中,有很多事項都涉及到會計上的專業(yè)問題,而良好的企業(yè)內(nèi)部控制能確保會計信息真實和完整,在一定程度上企業(yè)內(nèi)部控制好壞是決定農(nóng)產(chǎn)品反傾銷應訴勝敗的關鍵。所以要找出日常經(jīng)營活動中企業(yè)內(nèi)部控制的缺陷和問題,然后加以改進和解決,提高企業(yè)的農(nóng)產(chǎn)品反傾銷應訴能力,從根本上防范和減少農(nóng)產(chǎn)品反傾銷被訴風險�；谶@一目的,本文從企業(yè)內(nèi)部控制視角研究農(nóng)產(chǎn)品反傾銷,滿足了農(nóng)產(chǎn)品反傾銷應訴的需要,標本兼治,同時對維護我國農(nóng)產(chǎn)品出口產(chǎn)業(yè)的健康發(fā)展具有重大意義。 本文首先介紹了研究背景及目的意義,并對國內(nèi)外的相關研究進行了回顧,確定了課題的研究方法和內(nèi)容,根據(jù)內(nèi)容確立了農(nóng)產(chǎn)品反傾銷和企業(yè)內(nèi)部控制的理論。接著通過全面分析當前我國出口農(nóng)產(chǎn)品遭遇反傾銷現(xiàn)狀和企業(yè)應訴情況,指出企業(yè)內(nèi)部控制在農(nóng)產(chǎn)品反傾銷應訴過程中的作用,以及企業(yè)內(nèi)部控制存在的問題,強調(diào)構(gòu)建基于農(nóng)產(chǎn)品反傾銷應訴的企業(yè)內(nèi)部控制體系的必要性。然后運用控制論和系統(tǒng)論的指導思想,結(jié)合企業(yè)內(nèi)部控制實際情況和農(nóng)產(chǎn)品反傾銷應訴的現(xiàn)狀及特點,構(gòu)建基于農(nóng)產(chǎn)品反傾銷應訴的企業(yè)內(nèi)部控制體系,解決內(nèi)部控制存在的問題；以規(guī)避和減少農(nóng)產(chǎn)品反傾銷被訴風險為首要目標,并對體系中各要素之間的關系和整個體系的運作進行詳細的闡明。為保證該體系有效運行從政府、行業(yè)協(xié)會和企業(yè)三個層面提出了對策建議,最后對農(nóng)產(chǎn)品反傾銷案例進行分析得出經(jīng)驗啟示來檢驗內(nèi)部控制體系的可行性并得出結(jié)論。
[Abstract]:With the expansion of agricultural trade scale, trade friction between China and foreign countries is becoming more and more serious. In recent years, the agricultural products exported by our country are frequently subject to foreign anti-dumping suit, which has caused huge economic losses to the agricultural export enterprises and producers of our country, thus affecting the healthy development of the rural economy of our country. As the core subject of agricultural product anti-dumping, the failure of enterprises to respond to anti-dumping is an important reason why they frequently encounter anti-dumping action against agricultural products. Therefore, how to improve the ability to respond to litigation and safeguard the legitimate rights and interests of enterprises in the process of responding to anti-dumping of agricultural products is an urgent problem to be solved by enterprises in our country, and it is also a hot spot that the academic circles pay attention to. However, anti-dumping litigation is essentially a dispute over accounting data under legal procedures. In agricultural anti-dumping cases, there are many issues related to professional accounting issues, and good internal control of enterprises can ensure the truth and integrity of accounting information. To a certain extent, the quality of internal control is the key to the success or failure of agricultural anti-dumping. Therefore, it is necessary to find out the defects and problems in the internal control of enterprises in their daily business activities, and then improve and solve them, improve the ability of enterprises to respond to anti-dumping of agricultural products, and fundamentally prevent and reduce the risk of anti-dumping of agricultural products being sued. Based on this purpose, this paper studies the anti-dumping of agricultural products from the angle of enterprise internal control, which meets the need of antidumping of agricultural products, and has great significance to maintain the healthy development of the agricultural products export industry of our country at the same time. This paper first introduces the research background and purpose significance, and reviews the related research at home and abroad, determines the research method and content of the subject, and establishes the theory of agricultural product anti-dumping and enterprise internal control according to the content. Then through the comprehensive analysis of the current situation of China's export agricultural products encountered with anti-dumping and the situation of enterprises responding to litigation, this paper points out the role of enterprise internal control in the process of agricultural product anti-dumping, and the problems existing in the internal control of enterprises. It emphasizes the necessity of constructing the internal control system of the enterprises based on the agricultural products anti-dumping. Then, by using the guiding ideology of cybernetics and system theory, combining the actual situation of enterprise internal control and the current situation and characteristics of agricultural product anti-dumping response, the paper constructs the enterprise internal control system based on agricultural product anti-dumping response. In order to avoid and reduce the risk of anti-dumping of agricultural products, the primary goal is to solve the problems existing in internal control, and the relationship between the elements of the system and the operation of the whole system are expounded in detail. In order to ensure the effective operation of the system, the author puts forward the countermeasures and suggestions from the government, trade association and enterprises. Finally, the author analyzes the anti-dumping cases of agricultural products and draws the conclusion that the feasibility of the internal control system can be tested by analyzing the anti-dumping cases of agricultural products.
【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】：F324;F752.02;F302.6

【參考文獻】

中國期刊全文數(shù)據(jù)庫 前2條

1 劉愛東;韓園園;;反傾銷視角下企業(yè)內(nèi)部控制體系的構(gòu)建[J];山東財政學院學報;2011年04期

2 郭寶臣;;我國農(nóng)產(chǎn)品應對反傾銷策略淺析[J];科技資訊;2011年01期

中國博士學位論文全文數(shù)據(jù)庫 前1條

1 鐘瑋;我國企業(yè)內(nèi)部控制有效性研究[D];財政部財政科學研究所;2011年

，

本文編號：2187873