基于农产品反倾销应诉的企业内部控制研究
发布时间：2018-08-17 14:06
【摘要】：随着农产品贸易规模的不断扩大,中外贸易摩擦日益加剧。近年来,我国出口的农产品频繁遭遇国外反倾销起诉,这给我国农产品出口企业和生产者造成了巨大的经济损失,进而影响我国农村经济的健康发展。企业作为农产品反倾销应诉的核心主体,企业应诉不力是频繁遭遇农产品反倾销起诉的一个很重要原因。因此,在农产品反倾销应诉过程中如何提高应诉能力、维护企业正当权益,是当前我国企业亟待解决的问题,也是学术界所关注的热点。 然而,反倾销诉讼实质上是法律程序下的会计数据之争,在农产品反倾销应诉中,有很多事项都涉及到会计上的专业问题,而良好的企业内部控制能确保会计信息真实和完整,在一定程度上企业内部控制好坏是决定农产品反倾销应诉胜败的关键。所以要找出日常经营活动中企业内部控制的缺陷和问题,然后加以改进和解决,提高企业的农产品反倾销应诉能力,从根本上防范和减少农产品反倾销被诉风险。基于这一目的,本文从企业内部控制视角研究农产品反倾销,满足了农产品反倾销应诉的需要,标本兼治,同时对维护我国农产品出口产业的健康发展具有重大意义。 本文首先介绍了研究背景及目的意义,并对国内外的相关研究进行了回顾,确定了课题的研究方法和内容,根据内容确立了农产品反倾销和企业内部控制的理论。接着通过全面分析当前我国出口农产品遭遇反倾销现状和企业应诉情况,指出企业内部控制在农产品反倾销应诉过程中的作用,以及企业内部控制存在的问题,强调构建基于农产品反倾销应诉的企业内部控制体系的必要性。然后运用控制论和系统论的指导思想,结合企业内部控制实际情况和农产品反倾销应诉的现状及特点,构建基于农产品反倾销应诉的企业内部控制体系,解决内部控制存在的问题；以规避和减少农产品反倾销被诉风险为首要目标,并对体系中各要素之间的关系和整个体系的运作进行详细的阐明。为保证该体系有效运行从政府、行业协会和企业三个层面提出了对策建议,最后对农产品反倾销案例进行分析得出经验启示来检验内部控制体系的可行性并得出结论。
[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.
【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】：F324;F752.02;F302.6
本文编号：2187873
[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.
【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】：F324;F752.02;F302.6
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，本文编号：2187873
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