【作者】 杨娟；

【导师】 黎仁华；

【作者基本信息】 西南财经大学 ， 会计学， 2011， 硕士

【摘要】 我国改革开放以来,对外贸易发展迅速,贸易顺差一直存在,贸易争端不断激化,国外对我国发起反倾销调查也日益频繁,在遭遇反倾销时,我国企业普遍存在应诉积极性不高的情况,同时,积极应诉的企业胜诉率也不高,最终被征收高额反倾销税,导致我国企业损失惨重。从我国已发生的反倾销案件来看,反倾销胜诉的关键在于企业能够快速准确的提供生产成本信息,比如涉案产品的销售数量、销售价格、费用和成本的摊销方法等。企业依据这些信息在限定的时间内填写调查问卷,反倾销调查机构通过这些调查问卷以及实地核查来是判断企业是否符合市场经济地位,是否存在倾销。但是,目前我国的会计准则没有国际化,会计信息特别是成本信息不健全,使得我国企业在遭遇反倾销时不具备快速应对的能力。基于以上背景,本文从我国反倾销应诉中涉及的成本会计问题出发,对企业如何应对反倾销进行分析和探讨。本文首先介绍了我国反倾销的现状,主要有：我国遭遇反倾销的数目越来越多,涉案产品的范围不断扩大,对我国发起反倾销的国家越来越多,我国反倾销应诉率低、胜诉率更低。同时,阐述了本文的研究意义、文献综述、研究思路、研究内容、创新点与不足。其次,介绍了反倾销的相关概念,包括：倾销的概念,正常价值,出口价格,倾销幅度。并介绍了美国和欧盟的反倾销法中“市场经济地位”的会计标准,中国企业只有达到这些标准才可以享受市场经济地位的待遇。接着,对美国和欧盟反倾销调查问卷进行介绍和分析,阐述了美国和欧盟的反倾销调查问卷在成本核算方面的要求,重点是反倾销调查机构在计算正常价值时的成本会计要求。然后,讲述了慈兴集团对美国反倾销应诉成功的案例,从成本核算角度分析其成功的原因及对我国反倾销应诉工作的启示。最后,分析了我国企业在反倾销应诉中存在的不足并提出了我国在会计准则方面、成本核算方面改进的相关建议。本文主要从成本会计角度对我国企业的反倾销应诉进行研究,反倾销成本会计的研究在国内还处于初步阶段,希望本文在总结借鉴历年研究成果的基础上能够更加深入地研究这一热点问题。更多还原

【Abstract】 Since reform and opening of China, the economic about foreign trade has experienced fast development. At the same time, anti-dumping investigations number have continued to increase, China has become the "biggest victim" of anti-dumping, It is a serious threat to China’s exports. Viewing the cases of existing anti-dumping investigations, most Chinese companies were deliberately taxed high anti-dumping duties, suffered heavy losses. From the Chinese point of view of existing anti-dumping cases in the responding process, the generation and disclosure of information of production cost is a central issue. According to anti-dumping law, once the company is sued anti-dumping, it must be submitted within the stipulated time very specific survey, most of the content are provided through the accounting system, for example, the composition and calculation of product cost method, amortization expenses of the period, sales volume and market price. This information is based on the generation of standardized work and rely on rapid and effective response measures, and export enterprises in China does not have all of these conditions, the most important reason is that here is a certain gap between China Accounting Standards and International Accounting Standards. The accounting systems in export business is inqdequate, and in particular the cost information is not complete, as a result, many companies are imposed high anti-dumping duties. Based on the above background, this paper bases on the cost accounting about anti-dumping,and give some advises on how to respond to anti-dumping.This paper describes the status of anti-dumping firstly, only if anti-dumping enterprise responds actively can they survive in international trade. And described the significance of this study, literature review, research ideas, research, innovation and inadequate. Secondly, the essay introduces some anti-dumping related concepts, including: the concept of dumping, the normal value, export price, dumping margin. And concludes the anti-dumping laws about the "market economy status" includes the accounting standards of US and EU. Then, introduces the U.S. and the EU anti-dumping investigations a, explained the U.S. and EU anti-dumping questionnaire in the cost accounting requirements. Then, introduces a case about anti-dumping .Finally, give some advises on how to respond to anti-dumping.This article emphasizes on how to respond anti-dumping from the perspective of cost accounting. As the study of anti-dumping accounting in China is still a new issue, domestic and international research related to this is little and no study deeply, there are some difficulties in collecting information.The paper is as an attempt to study, and not deep enough.更多还原