以2002~2012年我国遭遇反倾销指控的76家上市公司为研究样本,采用多元回归方法,分析公司治理结构对反倾销会计信息证据效力的影响及作用机制。实证结果表明,国家股所占比例越低、董事会年度会议次数越多、董事长与总经理两职合一越少,越有助于提高应对反倾销会计信息证据的效力,而第一股东持股比例与应对反倾销会计信息证据效力呈倒“U”型关系。研究成果不仅为探明公司治理结构对应对反倾销会计信息证据效力的影响机理提供了经验证据,也为提高出口企业应对反倾销水平提供了实践支持。 Based on the sample of 76 listed companies that have been accused of anti-dumping in our country from 2002 to 2012, we use the multiple regression method to analyze the influence of corporate governance structure on the effectiveness of anti-dumping accounting information evidence and its mechanism. The empirical results show that the lower the proportion of state shares, the more the number of annual meetings of the board of directors, the fewer the two positions of the board of directors and the general manager combined, the more it helps to enhance the effectiveness of responding to anti-dumping accounting information evidence. The first shareholder The relationship between the proportion and the response to the anti-dumping accounting information evidence is inverted “U” type relationship. The results of the research not only provide empirical evidence for ascertaining the influence mechanism of corporate governance structure on the effectiveness of anti-dumping accounting information evidence, but also provide practical support for improving the anti-dumping level of export enterprises.