基于反倾销的出口企业成本管理问题研究

发布时间：2018-03-16 00:18

本文选题：反倾销　切入点：出口企业　出处：《东北林业大学》2014年硕士论文　论文类型：学位论文

【摘要】：从某种意义上讲,企业应对反倾销的成败,取决于其对应对反倾销的成本管理水平和所提供会计信息(特别是成本信息)的质量,而企业应对反倾销的成本管理水平的高低决定了成本信息的质量,足以见得成本管理在企业反倾销应对中的作用巨大。因此,在贸易摩擦日益频发的背景下,从会计视角审视企业应对反倾销的成本管理问题,探究企业应对反倾销的成本管理体系的设计,不仅在解决贸易摩擦、提升我国企业在国际市场的国际竞争力方面起到推动性作用；同时对于强化会计在反倾销应对中发挥的功能、拓展会计理论创新、完善我国企业应对反倾销的方法和手段、为我国企业应对反倾销提供新的理论支持等方面都将具有十分重大的指导意义。出口企业反倾销成本管理体系的设计及有效实施对于出口企业有效的规避反倾销和在反倾销应诉中取得胜利有着重大的现实意义。本文在对国内外关于会计视角下企业应对反倾销的相关研究现状的基础上,以贸易摩擦背景下提升我国反倾销规避和应诉能力为研究目的和意义,通过对反倾销、正常价值、实质性损害、成本管理等相关概念的界定和会计信息有用理论在反倾销成本管理中作用的发挥为理论基础,深入剖析了我国企业现阶段面临的反倾销诉讼的状况、现行成本管理体系存在的问题及产生问题的原因,进而构建了企业基于反倾销的成本管理体系,包括成本管理体系的国内外影响因素、目标导向、体系构建原则和整体框架。文章的最后,分别从政府、行业协会和企业三个层面提出了保障该反倾销成本管理体系有效运行的措施,揭示了这三个层次在该体系中各自扮演的角色及如何发挥作用,通过改善成本管理体系的内部和外部的运行环境,实现提高体系的运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.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F752.02;F740.45;F752.62

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