反倾销应诉的会计实务研究

发布时间：2018-01-13 01:08

本文关键词：反倾销应诉的会计实务研究　出处：《中南林业科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,随着我国经济的快速崛起和对外贸易的稳步增长,我国与世界各国的贸易摩擦不断升温。截至2013年,我国已经连续18年成为遭受反倾销调查最多的国家。不论反倾销调查的结果如何,都会给出口企业带来不利影响。据统计,针对国外的反倾销,我国企业应诉的胜诉率长期徘徊在30%左右,远低于世界平均的胜诉率水平。我国每年因应诉失败造成的直接经济损失达千亿元人民币以上。导致这种结果的原因是多方面的,其中会计应诉乏力是一个重要的因素。主要表现为,在反倾销应诉中,企业不能提供客观的、确凿的和完整的会计证据。反倾销应诉是在反倾销法理框架下,以完整而系统的、符合“普遍接受的会计原则”的会计信息为证据进行陈述、举证、抗辩的维权行为。在反倾销应诉中,不论是调查问卷的填制、实地核查的应对还是“市场经济地位”的申请、产品成本的确认,都需要提交大量原始真实、准确可比的会计信息。会计信息的真实性、准确性、可比性和完整性,是反倾销应诉的基本要求。会计实务的规范与否,都会直接影响会计信息生成质量的高低,进而影响反倾销应诉的成败。研究反倾销应诉中的会计实务问题,旨在推动我国会计实务创新,进一步规范中国企业应对反倾销的会计行为,提高反倾销的应诉率与胜诉率。本文的研究是在借鉴已经形成的反倾销理论,结合我国国情和出口企业的实际情况,采用文献研究、比较分析和案例分析等方法,并对企业进行调查研究的基础上进行的。首先基于会计学的角度对反倾销应诉进行解读,剖析反倾销应诉中蕴含的会计内容以及符合反倾销调查当局要求的会计信息质量标准；然后结合笔者调查研究的数据资料,探讨我国出口企业反倾销应诉中会计实务存在的问题,并对其原因进行了分析；最后,从宏观和微观的整体把握出发,提出解决企业会计实务问题以有效应对反倾销的对策。
[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.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F740.45;F752.02

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