| | | | | 启动反倾销会计:迎战倾销与反倾销的重要战略 | | | 周友梅 | | | 中国企业正经受着倾销与反倾销的双重冲击与考验,我国迎战倾销与反倾销的瓶颈是缺少反倾销会计。启动反倾销会计是重要的应对战略,必须尽快建立中国的反倾销应诉会计,通过反倾销规避会计来预防国外反倾销调查的发生,同时也要大力开展中国的反倾销调查会计。反倾销会计是自由贸易条件下的一个公平竞争的会计保护机制。 【作者单位】:南京财经大学 【关键词】:反倾销会计;反倾销应诉会计;反倾销规避会计;反倾销调查会计 【分类号】:F752.02 【DOI】:cnki:ISSN:1002-4670.0.2003-06-011 【正文快照】: 一、面对国外的歧视性反倾销调查:尽快建立中国的反倾销应诉会计 从1979年我国第一次遭受外国反倾销调查,目前已有500余起,平均每年20多起,近两年呈增长趋势,每年都在30起以上,有时可达四五十起。不仅美欧等西方发达国家频繁对我国实施反倾销调查,一些发展中国家如墨西哥、智利 | | |
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