【作者】 杨维波；

【导师】 石本仁；

【作者基本信息】 暨南大学 ， 会计学， 2006， 硕士

【摘要】 随着世界经济一体化的加深，反倾销已经成为反对不公平竞争和保护国内产业的重要手段。我国在国际贸易迅速增长的同时，也面临着国外倾销和反倾销的严峻挑战。为此，本文试图从企业内部控制角度来分析我国反倾销的应对措施。首先，本文从理论上分析了反倾销企业内部控制五大要素对反倾销的作用，并在对涉诉反倾销企业问卷调查的基础上，对内部控制与企业反倾销的关系进行实证检验。研究结果表明，企业内部控制与企业反倾销调查举证的采信度存在正相关关系，与企业终裁被征反倾销税税负水平高低呈负相关关系。最后，本文的研究结论将对我国当前反倾销工作起到一定理论和实践的借鉴作用。更多还原

【Abstract】 With the globalization of the world economy, anti-dumping became the major mean of opposing unfair competition and protecting native industry. As international trade grows quickly, our country is faced with challenge of dumping and anti-dumping. For this, this text tries to analyze the anti-dumping enterprises of our country from the internal control angle for replying the measure. Firstly, this text analyzes the effect of five outline vegetable function in the internal control to anti-dumping enterprise theoretically, and at the foundation of the questionnaire investigate enterprises which involving the anti-dumping, we have a substantial relation examination between anti-dumping enterprises and internal control, and we get a meaningful conclusion. The research result expresses that, the internal control exist a positive relationship to the credit-adopting degree of anti-dumping enterprises, and have a negative relationship to the anti-dumping duty level advertised eventually of anti-dumping enterprises. At last, the textual research conclusion will raise some theatrical and reality function for the current anti-dumping work in our country certainly.更多还原