据统计,在对华反倾销案中,中国企业的应诉率仅为50%左右,而且应诉案件的胜诉率不足30%。中国为什么会出现如此应诉不力的局面?其原因应该是多方面的。依照我国会计准则生成的会计资料不被认可就是原因之一。显然世界各国的会计准则各不相同,生成的会计信息也有所差异,所以在国际反倾销惯例中,以国际会计准则为基础进行判定。笔者在应诉反倾销这一背景下,对我国会计准则国际协调的相关问题进行了调查与分析。调查主要采取电子邮件问卷的形式,调查对象主要是全国多所著名高校中从事会计理论研究的教授、副教授、讲师,以及博士研究生、硕士研究生,发放问卷350余份,收回有效问卷72份,回收率20%。本次专家调查的覆盖对象从研究领域、学历构成等均能满足问卷设计的要求,统计结果具有较高的可信性以及研究价值。 According to statistics, in the anti-dumping case against China, the response rate of Chinese enterprises is only about 50%, and the prevalence rate of responding cases is less than 30%. Why is there such a situation that China is facing such a weak response? There are many reasons for this. Accounting information generated in accordance with our accounting standards is not recognized is one of the reasons. Obviously accounting standards vary from country to country and the accounting information generated also varies. Therefore, in the international anti-dumping practice, the international accounting standards are used as the basis for determination. In response to the anti-dumping against this background, the author of the international coordination of our accounting standards were investigated and analyzed. The survey mainly takes the form of e-mail questionnaire. The main targets of the survey are professors, associate professors and lecturers engaged in accounting theory research in many prestigious universities in China, as well as doctoral candidates and postgraduates. More than 350 questionnaires are sent out, and 72 valid questionnaires are recovered. Rate of 20%. The covered subjects of the expert survey can meet the requirements of the questionnaire design from the research field and the composition of academic qualifications. The statistical results have high credibility and research value.