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从1979年欧共体对我国糖精产品发起第一例倾销调查的案件,到近年来美国对我国彩电、木制家具的倾销调查看,我国出口企业遭受的倾销调查不仅数量日益增加,而且发起倾销调查的国家和地区越来越多,涉案商品的价值增大。这严重地阻碍了我国出口贸易的发展,也冲击了国内市场,造成了巨大的经济损失,因而反倾销不能不成为政府、行业协会和企业等日益重视的问题。本文主要就企业构建反倾销会计信息系统加以探讨。
From 1979, the EC case of China’s saccharin products launched the first case of dumping investigations to the United States in recent years, the dumping investigation of China’s color TV sets, wooden furniture, dumping investigations suffered by Chinese exporters not only the increasing number, and the initiation of dumping More and more countries and regions were investigated, and the value of the goods involved increased. This has seriously hindered the development of our country’s export trade as well as the domestic market, resulting in enormous economic losses. Therefore, anti-dumping can not but become an increasingly important issue for governments, trade associations and enterprises. This article mainly discusses the establishment of anti-dumping accounting information system for enterprises.