ADA与GATT框架下的两个《反倾销守则》相比,一个显著的变化就是前者在法律文本中大量地增加了会计证据的内容,出现了会计证据法理化的趋势。研究反倾销立法中的这一趋势,对我国开展对外反倾销与反倾销应诉和对《反倾销条例》进行修订、完善都具有借鉴意义。 ADA and GATT under the framework of the two “anti-dumping code,” compared to a significant change is that the former in the legal text greatly increased the content of accounting evidence, the legalization of accounting evidence has emerged. Studying this trend in the anti-dumping legislation has reference significance for our country to carry out anti-dumping and anti-dumping responding to our country and to amend and perfect the “Anti-dumping Regulations”.