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伴随我国加入WTO和对外贸易的发展,反倾销成为热门话题,我国已经成为国际反倾销的最大受害国。主要原因之一是我国会计准则与国际会计准则存在着一定的差异。2006年颁布的新会计准则在存货成本计量等方面进行了较大幅度的修改与补充。新准则在很大程度上实现了与国际会计准则的趋同,进而在一定程度上改变了我国在国际反倾销应诉中的被动地位,有利于推动我国产品的国际贸易。
With China’s accession to the WTO and the development of foreign trade, anti-dumping has become a hot topic, and our country has become the biggest victim of international anti-dumping. One of the main reasons is that there are some differences between Chinese accounting standards and international accounting standards. The new accounting standards promulgated in 2006 made substantial changes and supplements in aspects such as inventory cost measurement. To a certain extent, the new standard has largely realized the convergence with international accounting standards, which in turn has changed our country’s passive position in the international anti-dumping response and is conducive to promoting the international trade of our products.