基于新会计准则的反倾销应诉研究

硕士学位论文论文题目（中文）基于新会计准则的反倾销应诉研究论文题目（英文）ResearchonRespondingtoAnti-dumpingBasedontheNewAccountingStandards作者姓名吴莹学院(系、部)国际经济与贸易学院学科专业国际贸易学研究方向国际贸易理论与政策指导教师李秀香教授二OO八年十月1摘要随着对外贸易的快速发展，我国越来越多的出口产品遭受到国际反倾销的制裁。我国连续多年成为国际反倾销的头号目标国，其原因是多方面的，其中一个很重要的原因是我国出口企业反倾销应诉不力。面对未来更加严峻的国际反倾销形势，在反倾销应诉过程中如何维护自身权益，是当前中国出口企业最关心的问题，也是学术界所关注的问题。由于WTO《反倾销协议》等国际反倾销法都规定了反倾销方面的会计规则，从反倾销初始的立案调查到最后的倾销裁决都涉及到会计信息，说明企业应诉反倾销需要一个会计的支撑体系。可以说，反倾销不仅是普通的法律诉讼，也不仅是简单的经济问题，而是发生在既定法律程序下的会计纷争。因此，从会计学的角度来审视反倾销问题对企业的反倾销应诉具有重大的指导意义。2007年1月1日新会计准则在国内正式实施，标志着适应我国市场经济发展要求、与国际惯例趋同的企业会计准则体系开始建立。新会计准则在会计理念、管理制度和核算方法等方面都和国际会计准则有了实质性趋同，尤其是在公允价值方面有了突破，这些改善的地方正蕴涵着很多有利于反倾销诉讼的因素，在我国不断遭受反倾销调查而承受巨大损失的情况下，新会计准则的颁布犹如一场久旱后的及时雨，对国内企业应诉反倾销调查提供了有利支持。基于此，本文从新会计准则的视角来研究反倾销应诉问题，为中国企业应诉反倾销调查提供会计理论和实务指导。本文通过对倾销与反倾销中的一些基本问题的会计学思考，分析了反倾销应诉与会计准则之间的紧密联系，揭示了旧会计准则对反倾销应诉不力的影响，并以美国对华彩电反倾销案为例，进行案例研究。接着分析新会计准则的国际趋同和对旧会计准则的改进，并基于此，比较全面和系统地对反倾销应诉中的产品成本核算等相关会计问题进行了分析，揭示了新会计准则对反倾销应诉产生的积极作用。然后运用博弈分析对企业在新会计准则体系下是否参与反倾销应诉进行了战略思考，包括运用会计学中的成本收益法和净现值法进行分析。最后，针对企业选择应诉的情况，结合反倾销调查中对会计信息的需求以及新会计准则的特点和相关规定，提出了一些具体有效的会计举证方法。本文的主要结论有：（1）会计准则与反倾销法具有经济利益相关性，两者之间可以相互影响，相互配合；（2）新会计准则与国际会计准则的趋同，可以为反倾销应诉中的产品成本核算提供支持，避免被裁定倾销。（3）从会计角度分析企业是否应诉的决策取决于应诉收益和应诉成本的比较，以及净现值的运用。关键词：反倾销应诉新会计准则成本核算应诉决策会计举证2AbstractWiththerapidgrowthofexporttrade,moreandmoreproductsmadeinChinaarechargedwithdumpingbyinternationalworld.TherearevariousreasonsthatChinahasbeenthefirsttargetcountryofanti-dumpingforseveralyearsintheworld，andoneofthemostimportantreasonsisthatourenterprisesrespondtoanti-dumpingweakly.Facingthemorerigorousinternationalanti-dumpingsituationinfuture,howtoprotecttherightsandinterestsistheproblemaboutwhichexportenterprisesconcernmost,anditisalsotheproblemaboutwhichscholarsconcernmost.AsInternationalanti-dumpinglawssuchlikeWTOAnti-DumpingAgreementallprovideaccountingrulesofanti-dumping,andaccountinginformationisreferredfromthestartofinvestigationtotheendofanti-dumpingverdict,itindicatesthatexportenterprisesneedanaccountingsupportingsystemtorespondtoanti-dumping.Actually,anti-dumpingisnotonlyanordinarylegallitigationandsimpleeconomicproblem,butalsoanaccountingdisputeunderestablishedlegalprocedures.Therefore,researchonanti-dumpingfromaccountingissignificantforrespondingtoanti-dumping.TheNewAccountingStandardsimplementedformJanuary,1st,2007inChinaisasignforthefoundationofEnterpriseAccountingStandardsSystemwhichadaptstothedeveloprequirementsofChina’smarketeconomyandalsoisconvergenttoInternationalAccountingStandards.TheNewAccountingStandardstendstoInternationalAccountingStandardsinmanyaspectssuchasaccountingconcepts,managementsystemandaccountingmethods,especiallyintheaspectoffairvalue,andthesechangesincludelotsofadvantagesforrespondingtoanti-dumping.Underthesituationthatourcountryhasbeenvictimofanti-dumpinginvestigationsandenduresenormousloss,theNewAccountingStandardsisjustlikeatimelyrainafterlongtimedrought,whichcanprovidesupportforourexportenterpriseseffectively.Accordingtoit,thethesisresearchesrespondingtoanti-dumpingbasedontheNewAccountingStandards,anditmayprovidetheoryandpracticeguidanceforourexportenterprises.Accordingtotheaccountingthinkingofsomebasicconceptsofdumpingandanti-dumping,thethesisanalyzesthecloserelationshipbetweenrespondingtoanti-dumpingandaccountingstandards,andrevealstheinfluencethattheOldAccountingStandardsbringstoweaklyrespondingtoanti-dumping,meanwhilethethesismakesacaseresearchonthebasisofAmericananti-dumpingofColortelevisionmadeinChina.ThenitanalyzestheinternationalconvergenceoftheNewAccounting3StandardsanditsimprovementfromtheOldAccountingStandards,andthenitanalyzestheaccountingproblemsindumpingandanti-dumpinggenerallyandsystematically,whichrevealsthefactthattheNewAccountingStandardshaspositiveeffectsonenterprises’respondingtoanti-dumping.Andthethesisusesgameanalysisontheenterprises’respondingchoiceundertheNewAccountingStandardssystem,includingusingtheCostandIncomemodelandtheNetPresentValuemodelinaccounting.Finallyinviewofenterprises’respondingchoice,thethesisputsforwardaseriesofproofmethodscombiningtherequestsofaccountinginformationintheprocessofanti-dumpinginvestigationandthecharacteristicsandrelatedrequirementsoftheNewAccountingStandards.Throughtheaboveresearch,thethesiscomestotheconclusions:First,theeconomicinterests’relationshipbetweenaccountingstandardsandanti-dumpingistight,andtheyhavemutualinfluenceandcoordination;second,theinternationalconvergenceoftheNewAccountingStandardscansupportforcostaccountingintheprocessofrespondingtoanti-dumping,whichcanavoidsanti-dumpingverdict;third,enterprises’respondingchoicedependsoncostandincome,andnetpresentvalue.KeyWords:respondingtoanti-dumping;theNewAccountingStandards;costaccounting;respondingchoice;accountingproofI目录1.绪论·······················································································································11.1研究背景及选题依据····················································································11.2文献综述········································································································31.2.1从经济学角度的研究·