应诉反倾销的会计信息支持与会计维权对策毕业论文.doc

毕业论文 （2010届） 应诉反倾销的会计信息支持与会计维权对策 摘 要 近年来，随着我国国民经济的迅速发展，我国对外贸易交易量呈逐年递增的良好趋势。与此同时，我国也屡屡遭遇国际反倾销。现在，我国正面临着越来越严峻的反倾销形势，成为了国际反倾销滥用的最大受害国。这将会成为我国对外贸易发展的主要障碍，成为影响我国外贸增长和经济发展的主要因素，并将严重威胁我国出口企业的生存与发展。真实完整的会计信息作为有效的法律证据，能在反倾销应诉中起到支持作用，还能为出口企业规避反倾销。因此，深入研究应诉反倾销的会计信息支持和会计维权对策就显得很有意义。本文从我国遭遇反倾销现状及原因、会计信息在应诉反倾销时的作用、会计维权对策这几方面来着手研究，通过论述相关的研究成果和理论分析，结合相关数据图表，从反倾销会计的角度提出建立完善的反倾销会计信息系统。研究结果表明：我国运用反倾销会计，建立完善的反倾销会计信息系统，完善反倾销会计内部控制，建立健全国内会计制度和企业财务制度，实现国内会计准则与国际会计准则的趋同，对应诉反倾销有积极的作用。 关键词Abstract In recent years, with the rapid development of Chinas national economy, at the same time, China has repeatedly encounters with international anti-dumping. Now, China is facing increasingly tough anti-dumping situation, become the largest international anti-dumping abuse victim. This will become a major obstacle to the development of foreign trade, an impact on Chinas foreign trade growth and economic development of the main factors, and will be a serious threat our export enterprises survival and development. True and complete accounting information as an effective legal evidence, can play a support role in anti-dumping, but also for export enterprises to avoid anti-dumping. Therefore, the in-depth study of accounting information responding to anti-dumping measures to support and accounting becomes meaningful rights. This article from the status quo of anti-dumping and the reasons, accounting information in responding to the role of anti-dumping, measures of accounting Rights to begin research in these areas, through discussing the relevant research results and theoretical analysis, combined with data charts, from the Angle of anti-dumping accounting forward to establish and perfect the anti-dumping accounting information system. The results show that: Our country use of anti-dumping accounting, establish and improve an system of anti-dumping accounting information, improve the anti-dumping accounting internal controls, establish a system of internal accounting and corporate financial systems,