出口企业会计信息质量与反倾销的关系研究
发布时间：2019-05-19 21:18
【摘要】：随着世界经济一体化的逐步加深,我国的经济发展与世界经济越来越紧密地融合在一起,我国的对外贸易取得了长足的发展。有研究数据表明,2009年我国已经跃居为世界第一大出口国。伴随着经济的崛起和腾飞,我国所遭遇的反倾销调查也逐年增多。截至2008年,我国已经连续14年成为遭受各国反倾销调查最多的经济体。各国为了达到贸易保护的目的,频繁的使用反倾销以限制他国向本国的出口。不论是否实施反倾销措施,反倾销调查都会严重影响出口国的相关产业,我国就深受其害。如何有效地破解和应对反倾销这一大难题,与之有关的研究分析有着非常重要的理论和现实意义。在此之前,有关反倾销的文献主要集中于法律和经济学领域。近年来,从会计视角剖析反倾销逐渐受到重视,其重要性也被逐渐认可。从本质上来说,倾销是对价格与各项成本的比较,会计无疑是预防和应对反倾销的重要操作手段,这就使以会计为出发点,以预防和应对反倾销为目的的问题研究既新颖又颇具意义。 本文通过对中西方早期关于企业会计与反倾销的理论研究进行梳理以后,在对WTO框架下反倾销会计解读的基础上,结合我国的特殊情况,用实证分析方法来研究我国出口企业会计信息质量与反倾销之间的关系。 本文的结构框架如下： 正文部分第二章首先分析了目前国际上反倾销的发展趋势以及我国遭遇反倾销的的现状和原因,接着对中西方学者关于企业会计和反倾销的相关文献进行了梳理和评析,指出了关于会计信息质量与反倾销研究方面的一些不足和局限。已有反倾销的研究大多集中于企业内部控制和反倾销,而缺少对会计信息质量与反倾销的关系研究。相应的,关于会计信息质量的研究也主要聚焦于对本身企业绩效的影响。在此基础上,本文试图以相应理论为依据,更好地揭示会计信息质量与反倾销之间的相关性。 第三章在理论分析的基础上,提出了相应的假设。首先在WTO框架下对倾销与反倾销进行了会计解读,并列示了正常价值及市场经济的相应分析。本文假设出口企业会计信息质量越高,当发生诉讼时遭遇反倾销的税率越低。在分别考虑会计信息质量的两个重要路径—企业环境保护和劳工保护披露水平程度的情况下,结果依然如此。 第四章为实证研究部分,本文分别选取了出口企业遭遇反倾销的终裁税率、与该产品最大税率及最小税率作差为被解释变量；解释变量中会计信息质量分别从可操纵性应计利润水平和会计信息披露水平两个维度进行衡量,然后再从环境保护披露水平和劳工保护披露水平两个路径,分别进行分析；企业风险意识、披露执行会计准则情况、财务报表审计意见、出具内控评价报告和行业情况作为控制变量。在样本选取中,本文以反倾销全球数据库为基础,最终选取了30家在2000年后遭遇反倾销的国内出口企业。本文通过研究得到的主要结论如下：对于我国出口企业,企业遭遇美国商务部反倾销终裁税率情况与企业的操纵性应计利润水平不存在显著的相关关系；而企业的信息披露指数水平与其遭受的反倾销税率水平显著负相关,即信息披露指数水平越高,遭遇的反倾销税率越低；企业环境保护披露水平负向影响企业所遭受的反倾销税率,表明企业环境保护越好,披露水平越高,企业在反倾销中更容易获得较低的税率；企业劳工保护披露水平与反倾销税率水平显著负相关,表明企业注重保障员工,且积极披露相关情况更容易使企业在反倾销中取得有利地位。 第五章从实证结果分析来看,我们认为有必要探讨提高会计信息质量的方法,从而有效降低我国出口企业遭遇反倾销调查的概率或使得其在反倾销中处于更有利的地位。通过实证分析,我们分别从外部政策和内部治理两个角度提出相应的建议。在外部政策上,应逐步完善资本市场会计信息披露系统,相应的政府部门也应该给予企业信息披露上的指导与帮助。从企业内部,应该优化企业内部治理结构；加强企业风险评估和监控,全面提升风险管理能力；应该加强企业社会责任意识,及时披露相关信息；加强反倾销会计人才的培养；提高会计信息的可信性。 本研究具有一定的探索性,研究中的贡献主要表现在以下几点 从研究视角方面,本文研究的选题具有一定的新颖性。通过实证研究,分析出口企业会计信息质量与反倾销的关系,丰富了我国企业会计信息质量与反倾销的相关文献,为反倾销应对中会计信息质量作用机理提供了实证证据,有助于更加深入的理解反倾销应对中微观因素的重要性。 从研究内容方面,通过分别研究会计信息质量与反倾销的关系,以及企业环保和劳工保护披露水平与反倾销的关系,了解我国何种情况下更容易遭遇反倾销,有助于我国出口企业更好的认清形势,改变现状,避免遭受反倾销。 从研究结论上,本文力图构建反倾销会计信息质量体系,完善了我国企业应对反倾销的战略体系,有助于提升我国企业的国际竞争力,为我国宏观政策层面优化决策、企业应对反倾销提供创新战略思路和理论支持,具有理论价值和现实指导意义。 本文也存在一定的局限性：由于本文研究的样本和时间区间的限制,可能忽略了许多重要信息；在对样本的研究中,我们都以企业遭遇反倾销调查当年的信息披露情况为依据进行分析,缺乏对企业总体和一定时间区间内信息质量情况的研究,这样可能忽略了企业披露的信息质量的综合情况,忽略对企业信息质量的长期考量。
[Abstract]:With the deepening of the integration of the world economy, our country's economic development and the world economy become more and more closely integrated, and the foreign trade of our country has made great progress. According to the research data, in 2009, China has already been a world's first-largest exporter. With the rise and development of the economy, the anti-dumping investigation of our country has also increased year by year. As of 2008, China has been a country with the largest number of anti-dumping investigations in all countries for 14 years. In order to achieve the purpose of trade protection, anti-dumping is frequently used to limit the export of other countries to the country. No matter whether the anti-dumping measures are implemented, the anti-dumping investigation will seriously affect the relevant industries of the exporting country, and our country is suffering. How to effectively solve and deal with the problem of anti-dumping is of great theoretical and practical significance. Until then, the literature on anti-dumping is mainly concentrated in the field of law and economics. In recent years, the importance of anti-dumping has been gradually recognized from the perspective of accounting. In essence, dumping is a comparison between price and cost, accounting is no doubt an important means to prevent and deal with anti-dumping, which makes the research on the problem of preventing and dealing with anti-dumping as the starting point of accounting. On the basis of the analysis of the anti-dumping accounting under the WTO framework and the special situation of China, this paper, through the analysis of the theoretical research on the accounting and anti-dumping of the enterprises in the early period of China, is based on the interpretation of the anti-dumping accounting under the WTO framework. The Study of the Relationship between the Quality of Accounting Information and Anti-dumping in China's Export Enterprises by Using the Positive Analysis Method A. The structure of this article The frame is as follows: The second chapter of the text first analyzes the current development trend of anti-dumping in the world and the present situation and reason of the anti-dumping in China, and then the relevant literature on the accounting and anti-dumping of the Chinese and western scholars has been carried out. In this paper, the author points out some aspects about the quality of accounting information and the research of anti-dumping. The research of anti-dumping has focused on the internal control and anti-dumping of enterprises, and the lack of the quality of accounting information and anti-dumping The research on the relationship of accounting information quality is mainly focused on the enterprise itself On the basis of this, this paper tries to reveal the quality of accounting information and anti-dumping by the corresponding theory. The third chapter is based on the theoretical analysis. The corresponding hypothesis is given. First of all, an accounting interpretation of dumping and anti-dumping is carried out under the framework of the WTO, and the normal value and the market are shown in parallel. In this paper, it is assumed that the higher the quality of accounting information of the export enterprises, the higher the quality of accounting information of the export enterprises, the higher the accounting information quality of the The lower the rate of dumping, the lower the level of environmental protection and the level of the disclosure of labor protection in two important paths that account for the quality of accounting information, respectively. The result is still the same. The fourth chapter is the empirical research part, this article chooses the final cutting tax rate of the export enterprises to the anti-dumping, and the maximum tax rate and the minimum tax of the product. The difference is the explanatory variable; the quality of accounting information in the explanatory variable is measured from the two dimensions of the level of the manipulability and the disclosure level of the accounting information, and then the two paths of the level of the environmental protection disclosure and the level of the disclosure of the labor protection are respectively carried out Analysis; enterprise consciousness, disclosure and implementation of accounting standards, audit opinion of financial statements, and issue of internal control evaluation report and line As a control variable, in the sample selection, this paper, based on the anti-dumping global database, finally selected 30 cases of anti-dumping in 2000. The main conclusions of this paper are as follows: for China's export enterprises, the tax rate of the anti-dumping of the U.S. Commerce Department and the company's maneuverability should not be the same as that of the enterprise. There is a significant correlation between the level of the information disclosure index of the enterprise and the level of anti-dumping duty, that is, the higher the level of the information disclosure index, the lower the anti-dumping duty rate to be encountered, and the negative impact on the anti-dumping duty rate, the table, The better the environmental protection of the enterprise, the higher the disclosure level, the higher the lower tax rate of the enterprise in the anti-dumping; the level of the enterprise's labor protection disclosure and the anti-dumping duty rate have a negative correlation, which indicates that the enterprise is paying attention to the guarantee of the staff, and the positive disclosure of the relevant situation makes the enterprise reverse In the fifth chapter, from the analysis of the empirical results, we think it is necessary to explore the method of improving the quality of accounting information, so as to effectively reduce the probability that our country's export enterprises encounter the anti-dumping investigation or make it reverse. This is a more favourable position in the dumping. By means of empirical analysis, we're from external and internal governance, respectively. In the external policy, the accounting information disclosure system of the capital market should be gradually improved, and the corresponding government departments should also give the enterprise The guidance and help on the information disclosure. From the inside of the enterprise, the internal governance structure of the enterprise should be optimized, the risk assessment and monitoring of the enterprise should be strengthened, the risk management ability should be improved comprehensively, the social responsibility consciousness of the enterprise should be strengthened, relevant information should be disclosed in time, and the cultivation of anti-dumping accounting personnel should be strengthened. Improving the credibility of accounting information. This research has some exploratory and research. The main performance of the study is from the perspective of research, This paper studies the relationship between the quality of accounting information and anti-dumping, and enriches the relevant literature of the quality of accounting information and anti-dumping of enterprises in China, and provides the accounting for anti-dumping. The mechanism of information quality plays an important role in more in-depth management. The paper studies the relationship between the quality of accounting information and the anti-dumping, and the relationship between the level of the disclosure of environmental protection and the protection of labor protection and the anti-dumping. to help China's export enterprises better From the research conclusion, this paper tries to build the anti-dumping accounting information quality system, and perfects the strategy system of the Chinese enterprises to deal with the anti-dumping, which is helpful to the improvement of our country's enterprises. International competitiveness, to optimize decision-making at the level of macro-policy of our country, and to provide innovative strategy for enterprises to deal with anti-dumping The paper also has some limitations: due to the limitation of the sample and time interval of this paper, many important information may be ignored, and in the research of the samples, we all suffer from the enterprise According to the analysis of the information disclosure in the current year of anti-dumping investigation, there is a lack of research on the information quality in the whole and a certain time interval of the enterprise, which may ignore the information quality of the enterprise's disclosure
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F752.02;F740.45
本文编号：2481072
[Abstract]:With the deepening of the integration of the world economy, our country's economic development and the world economy become more and more closely integrated, and the foreign trade of our country has made great progress. According to the research data, in 2009, China has already been a world's first-largest exporter. With the rise and development of the economy, the anti-dumping investigation of our country has also increased year by year. As of 2008, China has been a country with the largest number of anti-dumping investigations in all countries for 14 years. In order to achieve the purpose of trade protection, anti-dumping is frequently used to limit the export of other countries to the country. No matter whether the anti-dumping measures are implemented, the anti-dumping investigation will seriously affect the relevant industries of the exporting country, and our country is suffering. How to effectively solve and deal with the problem of anti-dumping is of great theoretical and practical significance. Until then, the literature on anti-dumping is mainly concentrated in the field of law and economics. In recent years, the importance of anti-dumping has been gradually recognized from the perspective of accounting. In essence, dumping is a comparison between price and cost, accounting is no doubt an important means to prevent and deal with anti-dumping, which makes the research on the problem of preventing and dealing with anti-dumping as the starting point of accounting. On the basis of the analysis of the anti-dumping accounting under the WTO framework and the special situation of China, this paper, through the analysis of the theoretical research on the accounting and anti-dumping of the enterprises in the early period of China, is based on the interpretation of the anti-dumping accounting under the WTO framework. The Study of the Relationship between the Quality of Accounting Information and Anti-dumping in China's Export Enterprises by Using the Positive Analysis Method A. The structure of this article The frame is as follows: The second chapter of the text first analyzes the current development trend of anti-dumping in the world and the present situation and reason of the anti-dumping in China, and then the relevant literature on the accounting and anti-dumping of the Chinese and western scholars has been carried out. In this paper, the author points out some aspects about the quality of accounting information and the research of anti-dumping. The research of anti-dumping has focused on the internal control and anti-dumping of enterprises, and the lack of the quality of accounting information and anti-dumping The research on the relationship of accounting information quality is mainly focused on the enterprise itself On the basis of this, this paper tries to reveal the quality of accounting information and anti-dumping by the corresponding theory. The third chapter is based on the theoretical analysis. The corresponding hypothesis is given. First of all, an accounting interpretation of dumping and anti-dumping is carried out under the framework of the WTO, and the normal value and the market are shown in parallel. In this paper, it is assumed that the higher the quality of accounting information of the export enterprises, the higher the quality of accounting information of the export enterprises, the higher the accounting information quality of the The lower the rate of dumping, the lower the level of environmental protection and the level of the disclosure of labor protection in two important paths that account for the quality of accounting information, respectively. The result is still the same. The fourth chapter is the empirical research part, this article chooses the final cutting tax rate of the export enterprises to the anti-dumping, and the maximum tax rate and the minimum tax of the product. The difference is the explanatory variable; the quality of accounting information in the explanatory variable is measured from the two dimensions of the level of the manipulability and the disclosure level of the accounting information, and then the two paths of the level of the environmental protection disclosure and the level of the disclosure of the labor protection are respectively carried out Analysis; enterprise consciousness, disclosure and implementation of accounting standards, audit opinion of financial statements, and issue of internal control evaluation report and line As a control variable, in the sample selection, this paper, based on the anti-dumping global database, finally selected 30 cases of anti-dumping in 2000. The main conclusions of this paper are as follows: for China's export enterprises, the tax rate of the anti-dumping of the U.S. Commerce Department and the company's maneuverability should not be the same as that of the enterprise. There is a significant correlation between the level of the information disclosure index of the enterprise and the level of anti-dumping duty, that is, the higher the level of the information disclosure index, the lower the anti-dumping duty rate to be encountered, and the negative impact on the anti-dumping duty rate, the table, The better the environmental protection of the enterprise, the higher the disclosure level, the higher the lower tax rate of the enterprise in the anti-dumping; the level of the enterprise's labor protection disclosure and the anti-dumping duty rate have a negative correlation, which indicates that the enterprise is paying attention to the guarantee of the staff, and the positive disclosure of the relevant situation makes the enterprise reverse In the fifth chapter, from the analysis of the empirical results, we think it is necessary to explore the method of improving the quality of accounting information, so as to effectively reduce the probability that our country's export enterprises encounter the anti-dumping investigation or make it reverse. This is a more favourable position in the dumping. By means of empirical analysis, we're from external and internal governance, respectively. In the external policy, the accounting information disclosure system of the capital market should be gradually improved, and the corresponding government departments should also give the enterprise The guidance and help on the information disclosure. From the inside of the enterprise, the internal governance structure of the enterprise should be optimized, the risk assessment and monitoring of the enterprise should be strengthened, the risk management ability should be improved comprehensively, the social responsibility consciousness of the enterprise should be strengthened, relevant information should be disclosed in time, and the cultivation of anti-dumping accounting personnel should be strengthened. Improving the credibility of accounting information. This research has some exploratory and research. The main performance of the study is from the perspective of research, This paper studies the relationship between the quality of accounting information and anti-dumping, and enriches the relevant literature of the quality of accounting information and anti-dumping of enterprises in China, and provides the accounting for anti-dumping. The mechanism of information quality plays an important role in more in-depth management. The paper studies the relationship between the quality of accounting information and the anti-dumping, and the relationship between the level of the disclosure of environmental protection and the protection of labor protection and the anti-dumping. to help China's export enterprises better From the research conclusion, this paper tries to build the anti-dumping accounting information quality system, and perfects the strategy system of the Chinese enterprises to deal with the anti-dumping, which is helpful to the improvement of our country's enterprises. International competitiveness, to optimize decision-making at the level of macro-policy of our country, and to provide innovative strategy for enterprises to deal with anti-dumping The paper also has some limitations: due to the limitation of the sample and time interval of this paper, many important information may be ignored, and in the research of the samples, we all suffer from the enterprise According to the analysis of the information disclosure in the current year of anti-dumping investigation, there is a lack of research on the information quality in the whole and a certain time interval of the enterprise, which may ignore the information quality of the enterprise's disclosure
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F752.02;F740.45
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