我国是世界第五大贸易国,我国产品遭受国外反倾销年均损失800多亿元人民币,成了国际反倾销的“最大受害国”,同时学者们普遍认为2005年将是我国遭受反倾销起诉的高峰年。因此,反倾销也就成了我国企业和会计界不得不面对的问题。本文对会计角度所理解的倾销和反倾销及其与会计准 China is the fifth largest trading nation in the world. Our products suffer an average annual loss of more than 80 billion yuan in anti-dumping. They have become the “biggest victims” of international anti-dumping. At the same time, scholars generally believe that 2005 will be the peak of our country’s anti-dumping prosecution . Therefore, anti-dumping has also become the problem that Chinese enterprises and accounting circles have to face. This article on the accounting point of view of dumping and anti-dumping and its accounting standards