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加入WTO以后,中国作为一个出口大国经常性受到国外反倾销调查,反倾销调查实际上已经成为了贸易保护主义的工具,但从另一个角度看,其他国家对我国企业进行反倾销调查也是在促进我国企业完善自身的会计核算制度。文章主要以欧盟反倾销调查为研究对象,提出我国在应对欧盟反倾销调查时出现的一些会计问题,并给出一定的对策。
After China joined the WTO, China, as an exporting country, has been regularly subjected to foreign anti-dumping investigations. Anti-dumping investigations have in fact become a tool of trade protectionism. However, from another angle, anti-dumping investigations by other countries on Chinese enterprises are also in promoting the improvement of China’s enterprises Own accounting system. The article mainly takes the EU anti-dumping investigation as the research object, and puts forward some accounting problems that our country appeared in response to the EU anti-dumping investigation and gives some countermeasures.