【作者】 于楠楠；

【导师】 任辉；

【作者基本信息】 山东农业大学 ， 农业经济管理， 2010， 博士

【摘要】 近年来,我国的经济发展与世界经济紧密地融合在一起,对外贸易得到长足的发展。有资料显示,我国已于2009年跃居为世界第一大出口国。伴随着经济的崛起和腾飞,我国已进入到贸易摩擦的深水区。截至2008年,已经连续14年成为遭受反倾销调查最多的经济体。反倾销作为贸易保护主义常用的手段,被进口国当局频繁地使用以限制他国的出口。不论反倾销措施是否实施,都会对出口国相关产业产生不利影响,我国深受其害。如何有效地应对反倾销已成为摆在企业面前的一大难题,相关的研究无疑具有重要的理论和现实意义。之前,针对反倾销的研究比较多的是从经济学和法学角度。近年来,反倾销透析出的会计问题开始受到关注,其重要性也被逐渐认可。倾销的本质是成本与价格的比较,会计是应对反倾销的技术手段,这使得从会计视角针对反倾销这一复杂问题的研究新颖且有意义。本文以企业为界定对象,通过运用规范研究与实证研究相结合、调查研究、对比分析等方法,参照已经形成的理论和在对众多案例分析的基础上,提出应对反倾销的会计策略体系,探讨出的具体方案预期可以解决企业的实际问题。本文通过八章进行论述,归纳而言,这八章的内容构成了五个部分。第一章是引言,也是第一部分,从我国目前面临的反倾销形势入手,提出本文的研究价值。第二章(倾销的理论分析:基于会计学的视角)和第三章(会计信息与反倾销:证据功能与质量特征)构成了第二部分,是本文的研究依据,对倾销与会计之间的关系进行了分析。第四章(企业应对反倾销的成本制度)和第五章(企业应对反倾销的成本实务操作)是第三部分,分析了企业应对反倾销的成本核算策略。第六章(企业应对反倾销调查问卷与实地核查的会计技巧)和第七章(企业应对反倾销听证会的会计策略)是第四部分,分析了企业应对反倾销主要调查程序的会计技巧和策略。第八章总结了本文的主要观点,其中对于企业应对反倾销的会计策略之间的关系进行了分析。本文的研究结论主要有:(1)倾销理论体现着会计学内涵。出口价格与正常价值是倾销的核心概念,构成倾销判定的关键因素。这两者都是以会计数据为基础进行确定的。因此,倾销的定义体现的是会计学内涵。此外,与倾销相关的概念,重要的有市场经济地位、替代国制度等,也具有一定的衡量标准,其中不乏对于会计操作的规范。(2)反倾销是个法律问题。如同其他诉讼,证据的运用是必不可少的。需要在原告——进口国利益方、被告——出口国利益方之间展开证据较量,需要法官——调查当局通过程序和规则检验证据的质量,从而进行裁决。会计信息在争取市场经济地位、进行成本核算、填写调查问卷、应对实地核查、参加听证会的自我辩护等方面发挥着专业性与技巧性,成为企业应对反倾销的具有效力的法律证据。(3)会计环境下,会计信息具有可靠性、相关性、可比性、可理解性、重要性等质量特征。反倾销背景下,会计信息作为证据而存在,质量特征就具有了应对诉讼的属性。不仅可靠性、相关性、可比性、重要性具有了不同的内涵;而且作为适应倾销指控的产物,可理解性增添了新的含义,演变为认可性,成为最具法律诉讼性质的特征。因为一切证据最终都需要得到法律的验证,是否被认可是最关键的。因此,认可性是核心,其他质量特征都是为其服务的。(4)成本信息是调查当局考核的重点。企业应对反倾销的关键就在于提供调查当局认可的成本信息。由于我国企业提供的成本信息缺乏通用性和适用性,不能完整和公允地反映产品的真实成本,自然不被国外所信任。2006年出台的企业会计准则从存货、借款费用、固定资产、职工薪酬、生物资产等方面扩大了成本核算范围,规范了成本核算内容,严格了成本核算方法,从制度上保证了成本核算的全面性、公允性,已被多方证实实现了国际趋同,并被国际社会所认可。准则毕竟是一种制度安排,能否发挥出最大的作用需要看实施情况。准则的贯彻执行与准则本身是同样重要的。企业只有严格执行了准则,企业提交的会计信息的质量才会有所保障,才会从根本上解决成本信息缺乏通用性的问题。由于国外对于成本核算的考察非常全面、细致,甚至近乎苛刻,合乎要求的会计信息的提供还需要把握反倾销的特殊性,进行一些变通。这并非意味着违反制度框架,而是在一本账的基础上,加强反倾销导向性,对于成本进行能够符合反倾销调查要求的实务操作,以此解决成本信息的适用性问题。(5)反倾销调查程序非常复杂,其中最为重要的可以决定企业命运的三个环节是调查问卷、实地核查以及听证会。只有熟悉这些环节的调查要求,掌握必要的技巧和策略,才可以将会计信息运用得恰到好处。调查问卷的目的在于收集调查当局需要的信息。问卷的内容非常广泛,涉及的数据非常庞大,主要关注于企业的基本情况、销售情况与生产情况。问卷的填写是个需要专业性和技巧性的工作。实地核查与调查问卷密不可分,是对于调查问卷提供信息准确度与完整度的评判,也是调查方寻求更多证据的阶段。企业应该全力以赴、积极应对,修正问卷中的不良信息,补充有利信息,扭转不利局面。实地核查的应对过程分为准备与核查两个阶段,前者要求会计工作要全面,后者要求会计工作必须细致入微。听证会是法律赋予企业对倾销裁定表达看法以及对损害认定的事实和理由进行表述的平台,主题一般是争议较大的、特定的关键问题,如,替代国及其价格以及产业损害等。听证会可以左右调查当局的判定结论,甚至决定反倾销调查中止与否。对于听证会上证据的陈述和技巧的把握是非常重要的。企业应对替代国及其价格听证会的原则是通过列举价格、成本的差异否定调查当局的决议,提出利于我方的建议。企业应对产业损害听证会的原则在于证实进口国相关产业的财务指标并未受到影响或者并非是进口中国产品的结果,切断损害与企业行为之间的联系。(6)企业应对反倾销的会计核算的调研表明:企业对于成本核算在应对反倾销中发挥的重要作用持肯定态度,全面核算成本是企业应对反倾销的关键举措;企业执行会计准则的现状不容乐观,相当数量的企业并未执行,并且企业执行新准则的态度和原因在两类企业中存在一定的差异,经历过反倾销的企业能够较好地从自身角度执行新准则,未经历过反倾销的企业的主动性和积极性明显欠缺;企业对于应对反倾销调查的策略不甚了解,需要一定的指导。(7)企业应对国外反倾销的会计策略之间并非是独立运作的,而是互相关联的。会计策略的目标是一致的,都是为了将会计信息运用到最佳程度,提供最为有利和有力的会计证据;策略之间互相牵制、相互影响,任何一个掌握地不好,就会对其他策略的实施产生不利影响;企业应对反倾销效果的好坏需要会计策略的共同努力。更多还原

【Abstract】 The economic development of China and other countries are closely intertwined in recent years. Export has been developing rapidly. The data showed that China was the largest exporter of the world in 2009. China has stepped into the abyssal zone of trade friction accompany with the rapid development of china economy. China has undergone more anti-dumping investigation than any other country for 14 years. The application of anti-dumping is used to be a very effective means of trade protectionism by importing countries to restrict export from other countries. It will produce the adverse effect on the corresponding industry of the exporter. China was burdened with anti-dumping deeply. It is a difficult problem how to be good at repartee. The study on the key strategies for solving this problem is of far-reaching theoretical and practical significance. The research on anti-dumping is mostly done in the view of economics and law before. The problem of accounting behind anti-dumping has been paid more attention to in recent years. The comparison between cost and price is the essential aspect of dumping. Accounting is the technical means to counteract anti-dumping. It is new and meaningful to research on complex anti-dumping from an accounting perspective. The paper takes enterprises as object of study and analyzes past achievements and lots of examples. By means of the combination of normative study and empirical study, survey study and comparative analysis, the dissertation proposes accounting strategies to offer help against anti-dumping.The paper is divided into eight chapters that are the combination of five parts. Chapter one is Introduction proposing value of the paper from the severe situation of anti-dumping. PartⅡincludes chapter two and chapter three is foundation of the paper. It analyzes the relationship of dumping and accounting. PartⅢincludes chapter four and chapter five analyzing cost strategies counteracting anti-dumping. PartⅣincludes chapter six and chapter seven analyzing accounting skills and strategies counteracting anti-dumping investigation. Chapter eight summarizes main points and analyzes the relationship of accounting strategies. The chief contents and conclusions in the dissertation are as bellow:(1)The depth of digging and analyzing of the correlation between dumping and accounting will be of great value to the paper. There are two core concepts implicit in dumping, export price and normal value. They are also the key factors in determining dumping. The content of accounting is embodied in the definition of dumping because accounting data is the basis for determining export price and normal value. Important concepts associated with dumping, such as market economy status and surrogate country system, have certain standards related to accounting operation.(2)Anti-dumping is a legal problem the same as other lawsuit in the course of which evidence is to play an important role. It is necessary to contest evidences in different bodies, petitioner, defendant and judge. Accounting information has become effective legal evidence counteracting anti-dumping which can apply for market economy status, fill in investigation questionnaire and cope with on-the-spot investigation.(3)Principal qualitative characteristics of accounting information are reliability, relevance, comparability, understandability and importance. Accounting information is legal evidence in the environment of anti-dumping. There is proper response to litigation in qualitative characteristics of accounting information. Reliability, relevance, comparability and importance have different connotations. Acceptance evolved from understandability is the most legal nature of the qualitative characteristics and the core of qualitative characteristics because all the evidence will eventually need to be verified with the ruling. Reliability, relevance, comparability and importance are precondition of qualitative characteristics and are in the service of acceptance.(4)Cost information is the core of anti-dumping investigation. The key counteracting anti-dumping is to provide cost information accepted by investigation authority. Investigation authority remains dubious about cost information provided by Chinese enterprises because the information does not have universality and adaptability and does not reflect the real cost completely and fairly. Accounting Standard for Enterprises issued in 2006 has expanded the scope, standardized the content of costing and method of costing in terms of inventories, borrowing costs, fixed assets, wages and salaries of employees and biological assets. Accounting Standard for Enterprises was proved to achieve international convergence and was recognized by international community. Standard is a kind of institutional arrangement after all. Implementation of standard plays an important role in how effective the standard is. The implementation of standard and standard itself are equally important. Only if enterprises carry out Accounting Standard strictly, the quality of accounting information will be secure. The universality of information will be resolved thoroughly. It is necessary to take expedient measures according to the specificity of anti-dumping because the investigation of costing from authority is very comprehensive, delicate and almost harsh. This does not mean breaking the rules. It means the anti-dumping-oriented on the basis of a piece of account in the context of Accounting Standard. Only if doing those better enterprises can accumulate appropriate data to counteract accusation of dumping and resolve the adaptability of information.(5)The investigation of anti-dumping is complex. There are three sections that are the most important and can determine the ultimate fate of enterprises in process of investigation, investigation questionnaire, on-the-spot investigation and hearing. It is important to be familiar with requirements of investigation and master the necessary skills and strategies. The purpose of sending out investigation questionnaire is to gather information required by investigation authority. Investigation questionnaire has a wide range of content and focuses on the three important accounting points, such as general information, sales information and production. Filling in investigation questionnaire is highly professional work with skills. On-the-spot investigation is the evaluation of accuracy and integrity of information filled in the investigation questionnaire and the stage of looking for more evidence. The enterprises should spare no effort and prepare actively. The enterprises can amend bad information and reverse the unfavorable situation by making the best of on-the-spot investigation. There are two stages in on-the-spot investigation, preparation and investigation. The former calls for comprehensiveness, and the latter requires meticulousness. Hearing is a good platform on which rules giving enterprises self-defense. Enterprises have the power to express that they do not have dumping and the causal relationship of dumping and injury is inconsistent. Hearing can determine the judgment and even affect the process of investigation. The principle counteracting hearing of surrogate country and price is to deny proposal of investigation authority and put forward recommendations in our favor by stating the difference of price and cost between surrogate country and our country. The principle counteracting hearing of injury is to confirm that the financial indicators are not affected by import from China and cut off the link of injury and dumping.(6)We come to the following conclusions on a survey. Firstly, enterprises think that cost accounting plays a key role in counteracting foreign anti-dumping. Cost accounting is the most key factor to deal with anti-dumping. Secondly, the implementation of Accounting Standard is not optimistic. Some do not perform Accounting Standard. Enterprises experienced anti-dumping investigation carry out Accounting Standard better than those have not experienced anti-dumping investigation. The latter is lack of adequate enthusiasm. Thirdly, most of enterprises do not have knowledge how to counteract foreign anti-dumping and need some guidance. (7)The accounting strategies counteracting foreign anti-dumping are interrelated. The target is to apply accounting information to the best extent and to provide favorable and strong evidence. One ineffective will have negative impact on the implementation of other strategies. The effect counteracting foreign anti-dumping needs the concerted efforts of the strategies.更多还原