主管：中华人民共和国司法部
主办：司法鉴定科学研究院
ISSN 1671-2072  CN 31-1863/N
中国司法鉴定

›› 2010 ›› Issue (03): 65-66.

• 论文 • 上一篇    下一篇

论反倾销应诉中司法会计数据的可采性

张磊;   

  1. 上海对外贸易学院WTO学院;

On the Acceptability of Forensic Accounting Data in Antidumping Cases

ZHANG Lei (WTO School Shanghai Institute of Foreign Trade,Shanghai 200336,China)   

被引次数

9

摘要： 在反倾销案件中,反倾销调查机关为了做出倾销裁定和产业损害认定,通常需要依赖于从司法会计执业人所收集到的大量司法会计数据。在反倾销司法会计中,司法鉴定执业人依其法定身份的要求,运用专业知识进行判断。司法会计数据的可采性问题是决定应诉结果的一个重要因素。根据我国反倾销应诉的实际情况,急需提高司法鉴定人执业水平,进而提高我国企业应诉过程中产生的会计数据的可采性。

关键词: 反倾销, 司法会计, 会计数据, 可采性

Abstract: Antidumping investigation usually relies on forensic accounting data collected by experts,so as to determine whether dumping is taking place and to cognize the damage to an industry.In antidumping forensic accounting,appraisers identify with their professional knowledge,as their legal status requires.The acceptability of accounting data is one of the critical factors which determine the result of response to suits.The situation of China’s antidumping practice urges us to promote appraisers’ professional skills to strengthen the acceptability of accounting data for those enterprises.

Key words: antidumping, forensic accounting, accounting data, acceptability