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按照国际有关反倾销法律规定,企业的管理会计资料应当符合出口国的公认会计原则并合理反映与被调查的产品有关的生产和销售成本。而进口国调查机关的目的则是为了确定公司财务数据的真实性。尽管这一目标与传统的管理会计目标并不完全矛盾,但问题在于,管理会计在满足企业管理需要的同时,该如何考虑外界司法调查的需求呢?也就是说,在经营管理实践中,企业究竟该如何运用管理会计的方法提高反倾销工作的效率和效果呢?
In accordance with the relevant international anti-dumping law, the management accounting information of an enterprise shall conform to the generally accepted accounting principles of the exporting country and reasonably reflect the production and sales costs related to the product under investigation. The purpose of the investigation agency in the importing country is to determine the authenticity of the company’s financial data. Although this goal and the traditional management accounting objectives are not completely contradictory, but the problem is that management accounting to meet the needs of business management at the same time, how to consider the need for external judicial investigation? That is, in business management practices, companies How to use the methods of management accounting to improve the efficiency and effectiveness of anti-dumping work?