随着经济的发展，全球各国之间贸易竞争日趋激烈，各国之间贸易除了受到市场 本身的供需要求的影响，还会受到进口国的各种贸易壁垒的影响，反倾销已经成为了 贸易壁垒中起着主导作用的一种形式。在全球发起的反倾销调查案件中，我国由于出 口量比较大，成为了各国针对的对象。为了保护本国贸易的顺利推进，我们需要对反 倾销这一因素给予高度的重视。 界定一个行业是否存在倾销有几个关键因素，其中一点即产品价格是否低于其正 常价值。从常规角度来看，反倾销主要是关于进出口贸易方面的问题，但是在实际应 诉过程中，还有法律和成本会计等重要因素对应诉结果起着重要的作用。从企业是否 决定应诉，以及应诉过程中的调查取证，抗辩等等各个环节，都是涉及到产品的成本 的问题。从而企业的成本信息对于企业应诉反倾销的成败有着至关重要的作用。目前 由于中国日用陶瓷行业对于反倾销调查的内容了解不够，以及提交的成本会计的证据 不被调查机构认可，从而导致日用陶瓷反倾销胜诉比较比较低。 本文通过对倾销和反倾销与成本会计的关系分析，以DS公司应对欧盟对中国发 起的日用陶瓷反倾销为例，介绍了基于成本会计视角欧盟反倾销问题的分析和应对。 首先阐述了DS公司应对欧盟反倾销的主要历程，以及在欧盟反倾销应诉过程中DS 公司发现的成本方面的问题，主要包括，企业在成本会计管理方面不够规范，成本信 息记录不规范，以及成本管理缺乏反倾销导向等问题。造成这些问题的原因有多方面， 成本核算内容与反倾销成本核算存在差异，实际成本核算存在难度，缺乏完善的会计 信息档案系统以及反倾销成本管理方面的人才比较缺乏。针对这些问题，企业需要采 取积极的应对策略，通过多种方式多种渠道完善本企业的成本信息管理，从而为反倾 销应诉提供充足可采用的成本会计支持。 本文通过在反倾销应诉过程中发现的问题进行分析，从不同角度针对发现的问题 和产生的原因，提供应对策略，希望为日用陶瓷企业在以后应诉反倾销过程中能够以 反倾销应诉成本会计的角度去考虑，使其成本信息可以被调查机构所信任和认可。从 而实现在反倾销应诉过程中成本会计的抗辩和应诉的作用，为取得反倾销应诉做出一 定的贡献。 关键词：反倾销日用陶瓷成本会计应对策略 2 ABSTRACT Withthedevelopmentofeconomy,tradecompetitionamongcountriesisbecoming moreandmorefierce.Tradeamongcountriesisaffectednotonlybythesupplyand demandofthemarketitself,butalsobyvarioustradebarriersofimportingcountries, anti-dumpinghasbecomeadominantformoftradebarriers.Intheglobalanti-dumping investigationcases,China'sexportvolumeisrelativelylarge,hasbecomethetargetof variouscountries.Inordertoprotectthesmoothprogressofdomestictrade,weneedto givehighattentiontothefactorofanti-dumping. Thereareseveralkeyfactorstodefinewhetherdumpingexistsinanindustry,oneof whichiswhetherthepriceofaproductislowerthanitsnormalvalue.Fromthe conventionalpointofview,anti-dumpingismainlyaboutimportandexporttrade,butin theactualprocessofrespondingtoalawsuit,thereareimportantfactorssuchaslawand costaccountingplayanimportantroleintheresultofrespondingtoalawsuit.From whethertheEnterpriseDecidestoanswerthelawsuit,aswellastheprocessof Investigationandevidencecollection,defenseandotherlinks,areallrelatedtothecostof products.Thustheenterprise'scostinformationhasthevitalroleregardingtheenterpriseto answerthelawsuittheanti-dumpingsuccessorfailure.Atpresent,thecontentof anti-dumpinginvestigationisnotwellunderstoodinChina'sdomesticceramicsindustry, andtheevidenceofcostaccountingisnotacceptedbytheinvestigatingagency,which leadstotherelativelylowanti-dumpingvictoryofdomesticceramics. Throughtheanalysisoftherelationshipbetweendumpingandanti-dumpingandcost accounting,thispaperintroducestheanalysisandcountermeasuresofEUanti-dumping basedoncostaccounting.Firstly,thispaperexpoundsthemaincourseofDScompany dealingwithEUanti-dumpingandtheproblemsfoundbyDScompanyintheprocessof respondingtoEUanti-dumpingcases.Themainproblemsincludethedifferencesbetween thecontentofcostaccountingandthecostaccountingofanti-dumping,thecost informationrecordisnotstandard,aswellasthecostmanagementlackstheanti-dumping guidanceandsoon.Theseproblemsarecausedbymanyreasons,firstofall,enterprisesin thecostaccountingmanagementisnotstandardized,followedbythecostofanti-dumping managementpersonnelshortage.Inviewoftheseproblems,enterprisesneedtotakeactive countermeasuresandperfecttheircostinformationmanagementthroughvariouswaysand channels,soastoprovideadequateandapplicablecostaccountingsupportfor anti-dumpingresponse. Throughtheanalysisoftheproblemsfoundintheprocessofrespondingto anti-dumpingcases,thispaperprovidesthecountermeasuresfromdifferentproofreadingof theproblemsfoundandthecauses,itishopedthatceramicenterprisescanbeconsidered fromtheperspectiveofanti-dumpingcostaccountingintheprocessofrespondingto 3 anti-dumping,sothattheircostinformationcanbetrustedandapprovedbythe investigatingagencies.Inordertoachieveintheanti-dumpingresponsetotheprocessof costaccountingdefenseandresponsetotheroleofanti-dumpingtomakeacertain contribution Keywords:anti-dumping,costaccounting,ceramics,strategies 目录 摘要.................................................................................................................................I Abstract..........................................................................................................................II 第一章绪论........................................................................................................................1 1.1研究背景及意义..........................................................................................................1 1.1.1研究背景............................................................................................................1 1.1.2研究意义............................................................................................................3 1.2国内外研究现状........................................................................................................4 1.2.1国外研究现状..................................................................................................4 1.2.2国内研究现状..................................................................................................5 1.2.3文献述评..........................................................................................................8 1.3研究方法和研究内容..................................................................................................8 1.3.1研究方法............................................................................................................8 1.3.2研究内容............................................................................................................9 1.4创新点与不足点..........................................................................................................9 第二章反倾销及反倾销成本会计相关概念及理论基础..............................................11 2.1反倾销的相关概念...................................................................................................11 2.1.1倾销和反倾销..................................................................................................11 2.1.2反倾销的调查程序..........................................................................................12 2.1.3倾销的分类......................................................................................................12 2.1.4欧盟反倾销的特点..........................................................................................13 2.2反倾销应诉的会计核心因素.....................................................................................13 2.2.1产品成本..........................................................................................................14 2.2.2正常价值..........................................................................................................14 2.2.3出口价格..........................................................................................................14 2.2.4倾销幅度..........................................................................................................15 2.3反倾销应诉中成本会计的作用...............................................................................15 第三章DS公司应对欧盟反倾销主要历程及存在的成本会计问题............................17 3.1DS公司应对欧盟反倾销的主要历程........................................................