首都经济贸易大学学报
首都經濟貿易大學學報
수도경제무역대학학보
Journal of Capital University of Economics and Business
2012年
1期
62~68
,共null页
应对反倾销 “三体联动” 会计功能衔接机制
應對反傾銷 “三體聯動” 會計功能銜接機製
응대반경소 “삼체련동” 회계공능함접궤제
dealing with the anti -dumping; ＂three -body -linkage mechanism accounting function co -ordination
政府、行业协会和企业（简称“三体”）各自扮演的角色及如何衔接直接影响到应对反倾销会计功能的发挥。就“三体联动”建立应对反倾销会计功能衔接机制的理论基础、内涵、目标、构建原则、构成要素、层级结构和各要素的职能、协调主体和效率实现的路径等进行分析，有利于提高中国应对反倾销的成效。
政府、行業協會和企業（簡稱“三體”）各自扮縯的角色及如何銜接直接影響到應對反傾銷會計功能的髮揮。就“三體聯動”建立應對反傾銷會計功能銜接機製的理論基礎、內涵、目標、構建原則、構成要素、層級結構和各要素的職能、協調主體和效率實現的路徑等進行分析，有利于提高中國應對反傾銷的成效。
정부、행업협회화기업（간칭“삼체”）각자분연적각색급여하함접직접영향도응대반경소회계공능적발휘。취“삼체련동”건립응대반경소회계공능함접궤제적이론기출、내함、목표、구건원칙、구성요소、층급결구화각요소적직능、협조주체화효솔실현적로경등진행분석，유리우제고중국응대반경소적성효。
The roles of government, industry associations and firms （ ＂three -body＂ for short ）, and the coordination between each other impact the accounting function dealing with anti - dumping. The authors study the basic theory of the accounting function eo - ordination mechanism dealing with anti - dumping, its implication, goal, building principle, constituent elements, structure, function, coordinator, and the path to achieve efficiency, in order to improve the effectiveness of Chinese firms＇ dealing with anti - dumping.
