英國會(huì)計(jì)學(xué)dissertation指導(dǎo)范文：如何構(gòu)建反傾銷中的會(huì)計(jì)機(jī)制制度How to build anti-dumping accounting mechanisms

隨著世界經(jīng)濟(jì)一體化進(jìn)程項(xiàng)的不斷進(jìn)展,國際商業(yè)活動(dòng)摩擦和商業(yè)活動(dòng)糾葛越來越多,傾銷與反傾銷已變成國際商業(yè)活動(dòng)中的熱點(diǎn)問題。為保護(hù)公平商業(yè)活動(dòng)和正常的競爭秩序,世界商業(yè)活動(dòng)團(tuán)體準(zhǔn)許其人員在進(jìn)口產(chǎn)品因傾銷、補(bǔ)貼的激增等給其國內(nèi)產(chǎn)業(yè)導(dǎo)致?lián)p害到的事情狀況下,可以運(yùn)用反傾銷、反補(bǔ)貼和保證處理辦法等商業(yè)活動(dòng)救濟(jì)處理辦法。

Britain was the status of anti-dumping

英國遭到反傾銷的現(xiàn)狀

In recent years, the growth of exports , the UK has become the international biggest victim of abuse of anti -dumping , the data show that, because of foreign anti-dumping caused losses have reached more than 800 billion yuan. Faced with the grim situation , how to correctly interpret the international anti-dumping certain accounting issues , and establish prevention and response to anti- dumping accounting protective mechanism, give full play to accounting in the international anti-dumping in the role of British foreign trade development has become an urgent need . With the British to the WTO, dumping and anti-dumping as a hot issue in today's trade has been growing for British businesses are familiar with. Dumping refers to the so-called Export prices below normal value sales of products in the importing country , the importing country industry, thereby damaging behavior. Anti-dumping, dumping occurs when it is after importing countries exporting country and therefore essentially similar products industrial damage caused by the importing country to offset or prevent dumping, the product can be imposed does not exceed the margin of dumping anti-dumping duty of a legal act .

近年來,隨著對(duì)出行口的提高,英國已變成國際濫用反傾銷的最大遭到殺害國,有數(shù)值顯露,因海外的反傾銷導(dǎo)致的虧損已達(dá)800多億我國法定貨幣。面臨嚴(yán)肅的勢頭,怎么樣準(zhǔn)確解讀國際反傾銷中的多少會(huì)計(jì)問題,樹立起預(yù)防和對(duì)付反傾銷的會(huì)計(jì)盡力照顧機(jī)制,充分施展會(huì)計(jì)在國際反傾銷中的效用,已變成英國對(duì)外商業(yè)活動(dòng)進(jìn)展的十分急切需求。

From 1979 to the end of September 2004 , a total of 34 countries and regions initiated 665 cases against or involving British products, including anti -dumping, countervailing and safeguard measures and special safeguard investigations , the United Kingdom to become the world's biggest victim of anti-dumping . 20 years, anti-dumping cases to the British export losses caused by accumulated about $ 10 billion , which directly affect the UK 's foreign trade.

British companies losing the anti-dumping accounting cause analysis

British companies have been accused of anti-dumping , in favor of the respondent companies is very low . According to statistics, more than 470 in the UK from abroad, dumping prosecution case , the domestic enterprises responding rate of only 60% -70% . In responding to the case , an absolute success rate is less than 40% , the reason , mainly international anti-dumping rules and discrimination against British companies responding to their own disadvantage caused . While domestic accounting standards and international accounting standards and the lack of differences between the anti-dumping correct interpretation of accounting rules is attracting British companies losing the decisive factor .

Differences in accounting standards

" Non-market economy country " is the United Kingdom in responding to foreign anti -dumping case against a large number of important reasons . In recent years, the European Union , represented by the Western countries of the UK as a " transition economies " , only to meet five conditions , was considered to be in a market economy under the conditions of doing business . Which specific accounting requirements are: companies must have a clear basic accounting books ; accounting books shall be accounted for in accordance with International Accounting Standards ; basic accounting books must have been independently audited and versatility ; production costs and financial situation is no longer because in the past non-market economic system is severely distorted , have to consider equipment depreciation, other depreciation , barter and offset methods listed debt expense .

However, most of the enterprises currently no UK accounting standards in accordance with international accounting , which requires market economy status has repeatedly rejected by Western countries . Among them, the domestic "Enterprise Accounting Standards " and " International Accounting Standards " The main difference is that : " Enterprise Accounting Standards" in the asset valuation and financial reporting accounting disclosure emphasizes the historical cost basis of accounting valuation and the real presentation of the principles ; " International Accounting standards "requirement must be denominated assets fair value accounting , financial reporting, disclosure must follow the principle of fair presentation . Currently, many companies UK land , factories, many of them are former State-allocated , is not in accordance with the market value assessment , after years of depreciation , it is now Banchanquanzheng , businesses complement the premium may be low . The International Accounting Standards are based on market prices for asset valuation price . As a result , the price difference is relatively large , the production costs and financial situation also will be affected. Thus , while accepting the anti-dumping investigation , due to accounting information provided can not be "real " reflects the normal value of export products , while being denied market economy status , to take alternative state system to determine the normal value . And the choice of alternative country 's level of development and the UK are quite different , which led directly to the British companies to accept anti-dumping investigations against .

Lack of competitors Accounting Research

Anti-dumping cases initiated by the country investigating authority if it determines the commodity exporting countries surveyed non-market economy countries , the references and the exporting country roughly the same level of economic development of the market economy country cost data calculating normal value and thus determine the dumping margin , the implementation of appropriate revenue measures . Thus, UK companies can win depends largely on the ability to select a suitable "alternative country" , and quickly examine the alternative country on corporate cost structure and selling price. Currently, Britain's export enterprises usually lack of accumulation of major competitors outside the financial information , there is no substitute domestic production of similar products in the enterprise cost elements , transportation , insurance , sales prices and other relevant information , once Litigation , it is difficult under competition adversary , active choice for UK businesses benefit specific surrogate country , eventually leading to losing .

No deep interpretation of accounting rules of international anti-dumping

For the anti-dumping accounting rules understanding is profoundly related to compliance with the rules and Litigation businesses maintain their own rights , to protect their legitimate interests. In an interview with British companies due to lack of anti-dumping investigation of anti-dumping accounting rules for international understanding and application , resulting in unsuccessful cases are not uncommon .

Foreign anti-dumping accounting experience

Hired competitors Accounting

Foreign enterprises in order to better adapt to international competition, the situation in response to anti -dumping , all have launched rival accounting . Competitors through a variety of modern management accounting methods of collecting and analyzing competitors' financial and non- financial information, as a response to the international anti-dumping modern management methods , in order to grasp the major international competitors, cope with the situation and to avoid competition , against international anti -dumping litigation . Using competitors accounting for a rainy day can be described as anti-dumping proceedings , once suffered for the country's anti-dumping lawsuits, they can come up with for their own benefit accounting evidence to win lawsuits .

Build business intelligence network

Many countries have established official commercial intelligence agencies , establishing overseas Business Network , is responsible for providing the necessary information to exporters . For example , the British established the "export Intelligence Service ," by the British 220 overseas business organizations to provide information by computer analysis , sorting out the nearly 5,000 kinds of commodities and 200 countries or regions market conditions information for the relevant export manufacturers used in order to facilitate the export of goods .

English prevention and response to the international anti-dumping measures in the accounting

UK businesses are facing a serious situation, the international anti -dumping and must take precautions to establish prevention and response to anti- dumping accounting protection mechanisms.

Convergence with international accounting standards

WTO commitments in accordance with the United Kingdom , the UK will face a 15-year non-market economy country treatment. Therefore, the present is to use the " EU 384 /96 rule " provides actively create conditions to gradually achieve domestic "Enterprise Accounting Standards " and " International Accounting Standards " in practice, in order to achieve a breakthrough in the UK market economy status .

Meet the " transition " requirement, the accounting must satisfy two conditions . First, enterprises must establish a compliance with international accounting standards , accounts clear accounting books, the books of the International GAAP basis having an independent audit and has versatility. These include: companies must have a clear basic accounting books ; accounting books shall be accounted for in accordance with International Accounting Standards ; basic accounting books must have an independent audit and versatility . Second, production costs and financial situation no longer because of past non-market economic system is severely distorted. Have to consider special equipment depreciation, barter , debt offset other aspects of the accounting treatment , require companies to non-market mechanisms in the past the transition to a market mechanism , the production costs and financial situation there are no significant distortions.

Accounting aspects still need four breakthrough

International accounting norms to play its due role . Actively participate in the international coordination of accounting standards and international accounting standards developed ; introduced the world to the UK accounting reform in terms of international accounting norms achievements , to achieve international accounting norms .

UK Accounting Standards should be as international. The accounting of economic globalization common problems , we strive to accept the International Accounting Standards Board to develop accounting standards , and the special problems of the UK , the situation needs to develop in line with the UK accounting standards, but should also be guided by the International Accounting Standards for Accounting practical comb.

Export enterprises to conduct an independent audit in accordance with international conventions .

Accounting evidence provided credible information . Proceedings in the anti- dumping case , reliable and verifiable accounting stand proof is only able to explain the British export enterprise cost information. Requires proof involves manufacturers and exporters about the books , production records , purchase and sale contracts, invoices , transportation, insurance and other information must be reliable, accounts processing methods conform to the practice of international practice , and can be between relevant accounting information confirmatory , otherwise it will lead to accounting burden of proof is invalid.

Establish an anti -dumping protection mechanisms accounting

UK companies can not win the biggest anti-dumping proceedings one of the reasons is the lack of an anti-dumping accounting protection mechanisms , the establishment of "anti-dumping accounting " system is imperative.

Export enterprises to establish anti-dumping accounting protection mechanisms. Export enterprises accounting antidumping antidumping protection mechanism lies with the accounting personnel, the establishment of anti-dumping accounting information platform , perform the circumvention of anti-dumping , the respondent , lift and other accounting services.

The establishment of industry associations of anti-dumping accounting protection mechanisms. Trade associations of anti-dumping protection mechanism is to establish accounting industry associations of anti-dumping accounting information center, at the exit to circumvent anti-dumping , anti-dumping investigations and responding to anti-dumping investigation of imported products has played an irreplaceable role .

Government agencies to establish anti-dumping accounting protection mechanisms. Government agencies that anti-dumping protection mechanisms accounting interpretation of the accounting rules of international anti-dumping law , the establishment of the British economic indicators of industrial damage early-warning mechanism for accounting , as well as anti -dumping and checking accounting .

Establishment of anti-dumping accounting agency protection mechanism. Agency anti-dumping accounting protection mechanism is the accounting firms and law firms to provide anti-dumping abroad, responding to prepare anti-dumping domestic complaints agents, anti-dumping domestic responding agent accounting services business, play CPAs and lawyers in the anti-dumping action .

Establish an anti -dumping accounting accounting information platform with competitors

Hired accounting competitors , not only outside the main competitor to accumulate financial information , but also in the Litigation process, according to the guidelines competitor accounting information platform , select a specific alternative for their own benefit -country programs , and full accounting of proof .

By accounting to enhance enterprises in the production , operation, management and other internal accounting data accumulation , combined with good anti-dumping investigation concerning data collection content , so be prepared ; collected through accounting dumping of foreign products in the UK market for information on foreign products in the United Kingdom market accounted for dumping warning for the conduct of anti-dumping complaint and proof .

Hired competitors accounting but also concerned about the three elements , one company 's major competitors outside confirmation . In international competition , international operations as a business , we must understand the main international competitors , concern for each competitor to create an information file. The second is to collect information on competitors accounting . The origin of the same product from a competitor or the distribution of exports , as well as product sales associated with these companies ; rival production cost elements , cost structure , expenses , market share, business strategy and other financial and non- financial information ; competition rival products in the domestic market selling prices and in a third country market sales price, sales volume situation ; competitors' products on the market in competition with our sales prices , sales volume situation . Three competitors access to information and accounting methods . Competitor information channels are diverse. Major sources include: government statistical bulletin , industry analyst reports, industry association data , industry experts, consultants consulting reports , trade finance reports, the company disclosed financial reports , competitor advertising, products, technical analysis, common suppliers and customers, competitors former employees and so on.

In summary, the face of severe international anti -dumping situation , faced with Western countries in the anti-dumping proceedings , having accounting and personnel , in the face of growing British foreign trade , anti-dumping protection mechanisms accounting establishment and improvement is imminent.