改革开放30年来,我国产品出口企业遭到众多而广泛的倾销指控与倾销制裁。究其原因,既有经济层面的、政治层面的,也有我国出口企业自身需要反思的因素。笔者考虑到国有出口企业具有规模大、人力资源丰富等特点,结合我国出口产品遭受反倾销的实际,提出国有企业应对出口产品被反倾销的具体策略。一、建立防范反倾销的会计制度体系 In the 30 years since the reform and opening up, China’s exporters have suffered numerous and extensive dumping charges and dumping sanctions. The reason, both economic and political level, but also our own exporters need to reflect on their own factors. Taking into account the characteristics of large-scale state-owned export enterprises and abundant human resources, the author put forward specific strategies for state-owned enterprises to cope with the anti-dumping of exported products in light of the actual anti-dumping of China’s exports. First, establish anti-dumping accounting system