中国家具企业对外贸易中的反倾销策略研究

发布时间：2018-03-27 08:29

本文选题：家具　切入点：反倾销会计　出处：《吉林大学》2013年硕士论文

【摘要】：自从中国加入WTO以来，随着对外贸易的迅猛发展，各国国际贸易保护主义者随之抬头，对我国出口产品提出的反倾销诉讼在未来的10到15年内也将急剧增加，中国将持续面临更为严重的反倾销。中国各行各业要求在对外贸易自由竞争的体系中保护自己合法利益的愿望也日益迫切。反倾销会计研究在中国是一个新领域，目前尚未形成完整的理论体系。而绝大多数研究都是围绕反倾销会计的会计举证、会计调查、会计规避、会计鉴定这四方面来研究如何应诉。很少有对关于反倾销会计应诉方面的研究。有过一些文章只是在对策中盲目主张积极应诉。因此，本论文选取该题目，，运用实例研究反倾销会计应诉及其支撑体系。本文从会计抗辩和会计举证两方面讨论了如何应诉，并提出了一个有效的内外部支撑体系。并不断引用美对华木制家具反倾销案例对本论文提出的反倾销会计举证方法、反倾销会计应诉决策和反倾销会计支撑体系进行了详细分析和说明。得出了详细准确的反倾销会计举证和完备坚实的反倾销会计支撑体系是提高我国胜诉率的重要条件。
[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.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F752.02;F426.88

【参考文献】