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2009年度全球经济发展趋势依然不明朗,在跨境贸易中,反倾销交锋显得越来越烈,企业的出口风险或将增加。据商务部统计,今年1月至8月,国外企业已累计提起针对中国的反倾销案90多起,中国提起的对外国企业的反倾销案达48起,均比去年同期有所增长。其中著名的美国对华轮胎特保案更是引起多方关注和对可能爆发全球新一轮贸易保护浪潮的讨论,对此本文主要从会计视角提出相关建议与思考。
The trend of global economic development in 2009 is still not clear. In cross-border trade, the anti-dumping clash becomes more and more intense, and the export risks of enterprises may increase. According to the statistics of the Ministry of Commerce, from January to August this year, foreign enterprises have filed more than 90 anti-dumping cases against China in aggregate and 48 anti-dumping cases against foreign enterprises filed by China, both up from the same period of last year. Among them, the well-known US special safeguard case on China tirelines much discussion and discussion on the possible wave of new round of trade protection in the world. Therefore, this article mainly puts forward some suggestions and thinking from the accounting perspective.