【摘要】：隨著農(nóng)產(chǎn)品貿(mào)易規(guī)模的不斷擴(kuò)大,中外貿(mào)易摩擦日益加劇。近年來(lái),我國(guó)出口的農(nóng)產(chǎn)品頻繁遭遇國(guó)外反傾銷起訴,這給我國(guó)農(nóng)產(chǎn)品出口企業(yè)和生產(chǎn)者造成了巨大的經(jīng)濟(jì)損失,進(jìn)而影響我國(guó)農(nóng)村經(jīng)濟(jì)的健康發(fā)展。企業(yè)作為農(nóng)產(chǎn)品反傾銷應(yīng)訴的核心主體,企業(yè)應(yīng)訴不力是頻繁遭遇農(nóng)產(chǎn)品反傾銷起訴的一個(gè)很重要原因。因此,在農(nóng)產(chǎn)品反傾銷應(yīng)訴過程中如何提高應(yīng)訴能力、維護(hù)企業(yè)正當(dāng)權(quán)益,是當(dāng)前我國(guó)企業(yè)亟待解決的問題,也是學(xué)術(shù)界所關(guān)注的熱點(diǎn)。 然而,反傾銷訴訟實(shí)質(zhì)上是法律程序下的會(huì)計(jì)數(shù)據(jù)之爭(zhēng),在農(nóng)產(chǎn)品反傾銷應(yīng)訴中,有很多事項(xiàng)都涉及到會(huì)計(jì)上的專業(yè)問題,而良好的企業(yè)內(nèi)部控制能確保會(huì)計(jì)信息真實(shí)和完整,在一定程度上企業(yè)內(nèi)部控制好壞是決定農(nóng)產(chǎn)品反傾銷應(yīng)訴勝敗的關(guān)鍵。所以要找出日常經(jīng)營(yíng)活動(dòng)中企業(yè)內(nèi)部控制的缺陷和問題,然后加以改進(jìn)和解決,提高企業(yè)的農(nóng)產(chǎn)品反傾銷應(yīng)訴能力,從根本上防范和減少農(nóng)產(chǎn)品反傾銷被訴風(fēng)險(xiǎn)�；谶@一目的,本文從企業(yè)內(nèi)部控制視角研究農(nóng)產(chǎn)品反傾銷,滿足了農(nóng)產(chǎn)品反傾銷應(yīng)訴的需要,標(biāo)本兼治,同時(shí)對(duì)維護(hù)我國(guó)農(nóng)產(chǎn)品出口產(chǎn)業(yè)的健康發(fā)展具有重大意義。 本文首先介紹了研究背景及目的意義,并對(duì)國(guó)內(nèi)外的相關(guān)研究進(jìn)行了回顧,確定了課題的研究方法和內(nèi)容,根據(jù)內(nèi)容確立了農(nóng)產(chǎn)品反傾銷和企業(yè)內(nèi)部控制的理論。接著通過全面分析當(dāng)前我國(guó)出口農(nóng)產(chǎn)品遭遇反傾銷現(xiàn)狀和企業(yè)應(yīng)訴情況,指出企業(yè)內(nèi)部控制在農(nóng)產(chǎn)品反傾銷應(yīng)訴過程中的作用,以及企業(yè)內(nèi)部控制存在的問題,強(qiáng)調(diào)構(gòu)建基于農(nóng)產(chǎn)品反傾銷應(yīng)訴的企業(yè)內(nèi)部控制體系的必要性。然后運(yùn)用控制論和系統(tǒng)論的指導(dǎo)思想,結(jié)合企業(yè)內(nèi)部控制實(shí)際情況和農(nóng)產(chǎn)品反傾銷應(yīng)訴的現(xiàn)狀及特點(diǎn),構(gòu)建基于農(nóng)產(chǎn)品反傾銷應(yīng)訴的企業(yè)內(nèi)部控制體系,解決內(nèi)部控制存在的問題；以規(guī)避和減少農(nóng)產(chǎn)品反傾銷被訴風(fēng)險(xiǎn)為首要目標(biāo),并對(duì)體系中各要素之間的關(guān)系和整個(gè)體系的運(yùn)作進(jìn)行詳細(xì)的闡明。為保證該體系有效運(yùn)行從政府、行業(yè)協(xié)會(huì)和企業(yè)三個(gè)層面提出了對(duì)策建議,最后對(duì)農(nóng)產(chǎn)品反傾銷案例進(jìn)行分析得出經(jīng)驗(yàn)啟示來(lái)檢驗(yàn)內(nèi)部控制體系的可行性并得出結(jié)論。
[Abstract]:With the expansion of agricultural trade scale, trade friction between China and foreign countries is becoming more and more serious. In recent years, the agricultural products exported by our country are frequently subject to foreign anti-dumping suit, which has caused huge economic losses to the agricultural export enterprises and producers of our country, thus affecting the healthy development of the rural economy of our country. As the core subject of agricultural product anti-dumping, the failure of enterprises to respond to anti-dumping is an important reason why they frequently encounter anti-dumping action against agricultural products. Therefore, how to improve the ability to respond to litigation and safeguard the legitimate rights and interests of enterprises in the process of responding to anti-dumping of agricultural products is an urgent problem to be solved by enterprises in our country, and it is also a hot spot that the academic circles pay attention to. However, anti-dumping litigation is essentially a dispute over accounting data under legal procedures. In agricultural anti-dumping cases, there are many issues related to professional accounting issues, and good internal control of enterprises can ensure the truth and integrity of accounting information. To a certain extent, the quality of internal control is the key to the success or failure of agricultural anti-dumping. Therefore, it is necessary to find out the defects and problems in the internal control of enterprises in their daily business activities, and then improve and solve them, improve the ability of enterprises to respond to anti-dumping of agricultural products, and fundamentally prevent and reduce the risk of anti-dumping of agricultural products being sued. Based on this purpose, this paper studies the anti-dumping of agricultural products from the angle of enterprise internal control, which meets the need of antidumping of agricultural products, and has great significance to maintain the healthy development of the agricultural products export industry of our country at the same time. This paper first introduces the research background and purpose significance, and reviews the related research at home and abroad, determines the research method and content of the subject, and establishes the theory of agricultural product anti-dumping and enterprise internal control according to the content. Then through the comprehensive analysis of the current situation of China's export agricultural products encountered with anti-dumping and the situation of enterprises responding to litigation, this paper points out the role of enterprise internal control in the process of agricultural product anti-dumping, and the problems existing in the internal control of enterprises. It emphasizes the necessity of constructing the internal control system of the enterprises based on the agricultural products anti-dumping. Then, by using the guiding ideology of cybernetics and system theory, combining the actual situation of enterprise internal control and the current situation and characteristics of agricultural product anti-dumping response, the paper constructs the enterprise internal control system based on agricultural product anti-dumping response. In order to avoid and reduce the risk of anti-dumping of agricultural products, the primary goal is to solve the problems existing in internal control, and the relationship between the elements of the system and the operation of the whole system are expounded in detail. In order to ensure the effective operation of the system, the author puts forward the countermeasures and suggestions from the government, trade association and enterprises. Finally, the author analyzes the anti-dumping cases of agricultural products and draws the conclusion that the feasibility of the internal control system can be tested by analyzing the anti-dumping cases of agricultural products.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F324;F752.02;F302.6

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本文編號(hào)：2187873