反倾销会计问题探讨——以钢铁企业为例Anti Dumping Accounting Problems -- Take the Steel Company as an Example摘 要对外开放之后，伴随国际贸易的持续发展，我国出口产品在世界市场上多次被反倾销调查。特别是，在美国“次贷危机”之后，在世界经济衰败的环境中，美国与欧盟贸易保护主义开始矛头，且使用反倾销调查与其余形式限制我们的产品出口。中国的钢铁资源丰富，廉价的劳动力优势在贸易出口方面有着高额的利润，并且以贸易保护为名进行反倾销调查越来越多。本文采用理论分析和案例分析的方法，总结了会计问题在中国钢铁企业应对反倾销调查中的作用，尤其是钢铁企业会计成本核算的方法和反倾销的法律，并反映了中国会计准则和国际会计准则的差异。诉讼中提供的会计信息不可信，直接反映了会计制度不完善和内部控制制度不完善的问题。针对这些问题，本文对会计问题进行了深入的研究，并提出了相应的会计政策和保障措施。战略公司在此后处理反倾销诉讼案件，要组建单独的会计组织，通过定期培训会计师的钢铁企业的反倾销意识，以便应对反倾销的会计工作，使企业的会计人员可以根据国际反倾销法的标准填写调查问卷以便处理反倾销诉讼的问题。关键词： 反倾销会计；钢铁企业；会计政策；反倾销应诉团队 Anti Dumping Accounting Problems -- Take the Steel Company as an Example AbstractSince the reform and opening up, with the rapid development of foreign trade, China’s export products have been repeatedly investigated for anti-dumping in the international market. In particular, since the US subprime mortgage crisis, the protectionist forces of the United States and the European Union have risen in the context of the global economic recession, and have taken anti-dumping investigations and other measures to limit our product exports. China's steel resources are abundant, and cheap labor advantages have high profits in trade exports. More and more anti-dumping investigations are under the protection of trade protection. This paper adopts theoretical analysis and case analysis methods to summarize the role of accounting i...
