反倾销成本会计问题研究本科.doc

反倾销成本会计问题研究 摘　要 本文以中国出口企业应对国外反倾销所面临的成本会计问题为主要研究对象，通过对反倾销诉讼过程中涉及的会计问题特别是成本会计问题进行研究，并结合反倾销调查过程中所调查的相关成本信息，分析国外反倾销调查机构对成本信息进行调查的目的，提出相应的成本应对策略，以进一步完善国内在反倾销应对策略方面的研究，为中国出口企业赢得反倾销诉讼的胜利提供一定的理论支持。 文章首先介绍了反倾销成本会计理论的相关知识，包括反倾销所处的国际和国内背景、反倾销相关概念及判定规则，为研究和分析反倾销成本会计问题提供理论基础；其次着重研究并分析了国外反倾销调查机构在反倾销调查过程中对成本会计信息的调查内容和调查目的；然后从多个方面分析了反倾销应诉条件下我国成本核算体系的缺陷，主要包括成本核算范围和成本核算方法的差异对成本的影响以及环境成本和社会成本缺失对成本核算的影响；最后，针对相关问题提出了相应的成本对策，以便我国企业在应对反倾销诉讼中处于有利地位。 关 键 词：倾销,成本会计,正常价值,反倾销调查 THE RESEARCH ON THE ANTI-DUMPING COST ACCOUNTING ISSUES ABSTRACT This paper is a study about the cost problems in Anti-Dumping accounting. By researching on the accounting problems especially on the cost accounting issues and thinking the cost information, this paper analyzes the aims of the Anti-Dumping investigation, and then puts forward the corresponding strategies to deal with the Anti-Dumping lawsuits. This paper helps to make further progress in Anti-Dumping accounting areas and gives the Chinese exporters the theoretic supports in the lawsuits. In the first place, this paper introduces the Anti-Dumping knowledge, including the international and domestic background of anti-dumping, anti-dumping related concept and rules. Secondly, this paper does some research on the cost accounting during investigation, and analyzes the aims of the Anti-Dumping cost accounting investigation. Thirdly, this paper analyzes the flaws in our country’s cost accounting system from a range of direction, including the impact of the scope of the cost accounting and cost accounting method differences on cost, and the impact of the environmental cost and social cost in the absence on the cost. Finally, this paper introduces the corresponding strategies of the cost accounting to deal with the lawsuits. KEY WORDS：cost accounting, normal value, Anti-Dumping investigation 目　录 前　言 1 第1章 倾销的相关概念及判定原则 4 1.1 倾销的相关概念 4 1.1.1 倾销 4 1.1.2 正常价值 4 1.1.3 出口价格 6 1.2 倾销的判定原则 6 1.2.1 倾销的判定 6 1.2.2 倾销的幅度 7 第2章 反倾销调查中对成本会计信息的要求 9 2.1 反倾销调查机构对成本会计信息的标准要求 9 2.