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我国出口企业应对反倾销的法学思考
引用本文:王玉兰.我国出口企业应对反倾销的法学思考[J].北京市工会干部学院学报,2005,20(4):31-33.
作者姓名:王玉兰
作者单位:山西财经大学会计学院,山西,太原,030012
摘    要:被诉倾销己成为困扰我国出口贸易的重大问题,其产生的根源在于WTO反倾销立法在倾销认定、损害认定和倾销与损害之间因果关系认定方面的非公平性,以及欧盟等国在市场经济国家定位上对我国的政治性歧视,应对的有效措施是对出口企业加快国有股减持,加强会计制度建设,建立规范的会计账簿体系.

关 键 词:反倾销  市场经济地位  减持国有股  会计制度  出口企业  应对反倾销  法学  Chinese  Enterprises  Settlement  账簿体系  规范  制度建设  会计  加强  国有股减持  性歧视  政治  国家定位  市场经济  欧盟  非公平性  因果关系认定  损害认定  倾销认定
文章编号:1673-0240(2005)04-0031-03
收稿时间:2005-09-01
修稿时间:2005年9月1日

Law Consideration of Settlement of Unti-dumping in Chinese Enterprises
WANG Yu-lan.Law Consideration of Settlement of Unti-dumping in Chinese Enterprises[J].Journal of Beijing Federation of Trade Unions Cadre College,2005,20(4):31-33.
Authors:WANG Yu-lan
Abstract:The problem of dumping to be sued obstructs the sound growth of export trade in China. The underlying cause of this phenomenon is not only the unequal standards of confirmation in respects of dumping, damage and their relationship of cause and effect in WTO legislation on un-dumping, but also the political discrimination of European Union and some others to our country in respects of orientation of market economy country. Therefore, Chinese export enterprises should accelerate the reduction of state-owned shares, improve the accounting system and establish the normal account book system.
Keywords:unti-dumping  status of market economy  reduction of state-owned shares  accounting system
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