会计信息在欧盟反倾销调查中的价值研究--以G公司参与2018 欧盟反倾销调查为例 摘要 近年来，随着经济的持续增长，中国始终保持了对世界主要经济体出口贸易顺差。 与此同时，世界主要经济体经济增速放缓，各国纷纷加大对进口产品贸易壁垒的设置， 以增强对国内相关产业的保护，新贸易保护主义在全球范围内兴起。反倾销是在WTO 体制下被允许采取的保护措施，中国是制造产业大国，全球贸易保护主义的抬头，首 当其冲的就是中国企业出口遭受主要经济体反倾销调查，据WTO统计，每年针对中 国企业出口发起的反倾销调查，占全球调查总数的近三成。 反倾销调查是对出口企业出口活动是否存在倾销行为的信息收集与论证的过程。 会计信息决策有用性指出，会计信息的生成的主要目的在于利益相关方能够就会计信 息进行决策判断。从反倾销的基本理论、调查程序以及调查问卷可以看出，会计信息 作为具有独特的质量特征的信息，在反倾销应诉中具备明显的优势。会计信息在反倾 销调查应诉过程中，无论从反倾销会计信息预警、应诉、举证和抗辩等各个环节都起 到绝对的核心作用。出口企业递交信息的质量决定了反倾销应诉的结果。 中国企业在反倾销应诉过程中，会计信息的利用状况并不理想。无论是会计信息 的真实性，会计信息化程度，还是会计档案的管理方面都还有进一步提升的空间。另 外，传统会计信息的范围主要局限在企业内部信息、财务信息等，在融合外部信息、 管理信息、决策信息方面也存在一定的不足。而这些外部信息、管理决策信息的欠缺 使得传统会计信息在反倾销应诉决策中不能起到应有的作用。 本文指出，产生企业会计信息质量不足的原因主要在会计实务中的执行力。随着 中国会计准则与国际会计报告准则趋同，已经在制度层面为中国会计信息质量提升扫 清了障碍。然而受中国企业传统的治理结构，所有权与经营权高度统一的影响，中国 会计信息质量提升的主动性不强。再加上外部中介机构监督能力不强，非上市公司的 审计报告无论从审计的报告格式与内容不能严格按照会计准则的规范，严重影响国内 中介机构审计报告公信力。外部中介监督能力不足是中国会计信息质量相对滞后的又 一主要因素。 传统会计信息运用到反倾销应诉中的另一个障碍还在于中国的反倾销会计人才 的缺失，反倾销会计人才需要综合会计、国际贸易、外语等多方面知识，才能够将传 统会计信息进行加工处理，以反倾销规范的格式与要求进行呈现。而由于反倾销会计 人才的缺失，致使传统会计信息在反倾销应诉中难以发挥应有的作用。 反倾销应诉是会计信息的综合运用，更是企业核心竞争力的呈现。在反倾销诉讼 摘要 中企业能否主动积极应诉，能否取得预期的结果是与企业自身发展战略分不开的。本 文简要介绍了G公司2018年参与欧洲电动自行车反倾销案预警、应诉、举证与抗辩 具体步骤与方法，认为要提升会计信息在反倾销应诉中的作用，首先需要强化企业内 部控制制度，明确职责分工，强化内部会计信息基础上的内部经营决策机制。再者， 在传统会计信息的基础上，增加必要的外部信息，建立反倾销会计信息的预警机制， 能够从企业的经营策略、产品定价等方面一开始就对反倾销做好预防工作。第三，要 提升会计人员的业务能力，加强会计从业者的反倾销应诉基本知识的培训，提升反倾 销会计信息的收集、处理能力。尤其要加强对反倾销司法诉讼中有关会计信息运用的 研究，用判例法的形式逐步完善倾销调查机构的程序与内容，打破反倾销调查机关自 由裁量权的不合理认定。第四，出口企业要加强信息化技术的应用，无论从内部生产、 运营、成本核算、会计计量，还是会计档案诸方面的信息化建设，能够提升应诉效率， 节省应诉成本。最后，提升企业会计信息在反倾销应诉中的作用，还需要政府与行业 部门转换服务职能，增强行业协调能力。为降低应诉企业诉讼成本，行业协会应该加 强行业反倾销预警、反倾销诉讼培训，提升行业人员应对反倾销作业的整体能力，增 强行业应对外贸风险的应变能力。 关键词：反倾销、会计信息、质量、信息机制建设 ABSTRACT A Study on the Value of Accounting Information in EU Anti-dumping Investigations ABSTRACT In recent years, China has realized lasting economic growth and sustained trade surplus against major economies in the world. At the same time, the economic growth has slowed down in major economies in the world. As a result, different countries have strengthened trade barriers for imports in order to increase the protection of related domestic industries. The new trade protectionism is emerging worldwide. Anti-dumping is a protective measure allowed under the WTO system. As China is a major manufacturing country, its export enterprises are the first affected by the rise of trade protectionism and have suffered anti-dumping investigations by different major economies. According to the data from WTO, anti-dumping investigations against Chinese export enterprises account for nearly 30% of the total number of such investigations in the world each year. The anti-dumping investigation is a process of collecting information and demonstrating whether enterprises engage in anti-dumping activities in the export. The decision usefulness of accounting information highlights that the accounting information is mainly generated for the purpose of helping stakeholders make decisions with accounting information. It can be seen from the basic theory, investigation procedure and questionnaire of anti-dumping that with unique quality characteristics, accounting information has obvious advantages in the response to anti-dumping investigations. Accounting information indefinitely plays a central role in different stages of the response to anti-dumping investigation from anti-dumping accounting information warning, response, proof presentation and defense. The quality of information submitted by export enterprises determines the result of the response to anti-dumping investigations. In practice, Chinese enterprises’ use of accounting information is not satisfactory in the response to anti-dumping investigation, and has the room for improvement from the authenticity of accounting information, the degree of accounting informatization to the management of accounting files. In addition, the traditional accounting information is mainly limited to enterprise internal information, financial information, etc., and fails to include sufficient external information, management information and decision-making information, the lack of which, however, makes the traditional accounting information unable to play its due role in the decision-making for response to anti-dumping ABSTRACT investigation. This paper points out that the main reason for the poor quality of enterprise accounting information lies in the power of execution in accounting practice. With the convergence of China's accounting standards and international accounting reporting standards, the policy obstacles for the improvement of China's accounting information quality have been cleared. However, due to the traditional governance structure and the high degree of unification between ownership and management, Chinese enterprises lack the strong initiative to improve the quality of accounting information. In addition, external auditors do not have sufficient ability of supervision. The audit reports of unlisted companies fail to strictly follow the accounting standards in terms of both format and content, which seriously impairs the credibility of the audit reports of domestic auditors. The lack of supervision ability of external auditors is another major reason for the relatively poor quality of accounting information in China. The application of traditional accounting information in the response to anti-dumping investigation is also hindered by the lack of anti-dumping accounting talents in China. Anti-dumping accounting talents have to master the knowledge of accounting, international trade, foreign languages, etc. in order to process the traditional accounting information and present it in the standard format following the requirements for the response to anti-dumping investigations. However, due to the lack of anti-dumping accounting talents, it is difficult for traditional accounting information to play its due role in responding to anti-dumping investigations. This paper briefly introduces the specific measures and methods employed by Company G in the process of responding EU anti-dumping investigation on its electric bicycles export in 2018 from the warning, responding, evidence presentation and defense. It holds that in order to enhance the role of accounting information in responding to anti-dumping investigations, several measures shall be taken. First, work shall be done to strengthen the internal control system of enterprises, cla