出口企業(yè)會(huì)計(jì)信息質(zhì)量與反傾銷的關(guān)系研究
發(fā)布時(shí)間：2019-05-19 21:18
【摘要】：隨著世界經(jīng)濟(jì)一體化的逐步加深,我國的經(jīng)濟(jì)發(fā)展與世界經(jīng)濟(jì)越來越緊密地融合在一起,我國的對(duì)外貿(mào)易取得了長足的發(fā)展。有研究數(shù)據(jù)表明,2009年我國已經(jīng)躍居為世界第一大出口國。伴隨著經(jīng)濟(jì)的崛起和騰飛,我國所遭遇的反傾銷調(diào)查也逐年增多。截至2008年,我國已經(jīng)連續(xù)14年成為遭受各國反傾銷調(diào)查最多的經(jīng)濟(jì)體。各國為了達(dá)到貿(mào)易保護(hù)的目的,頻繁的使用反傾銷以限制他國向本國的出口。不論是否實(shí)施反傾銷措施,反傾銷調(diào)查都會(huì)嚴(yán)重影響出口國的相關(guān)產(chǎn)業(yè),我國就深受其害。如何有效地破解和應(yīng)對(duì)反傾銷這一大難題,與之有關(guān)的研究分析有著非常重要的理論和現(xiàn)實(shí)意義。在此之前,有關(guān)反傾銷的文獻(xiàn)主要集中于法律和經(jīng)濟(jì)學(xué)領(lǐng)域。近年來,從會(huì)計(jì)視角剖析反傾銷逐漸受到重視,其重要性也被逐漸認(rèn)可。從本質(zhì)上來說,傾銷是對(duì)價(jià)格與各項(xiàng)成本的比較,會(huì)計(jì)無疑是預(yù)防和應(yīng)對(duì)反傾銷的重要操作手段,這就使以會(huì)計(jì)為出發(fā)點(diǎn),以預(yù)防和應(yīng)對(duì)反傾銷為目的的問題研究既新穎又頗具意義。 本文通過對(duì)中西方早期關(guān)于企業(yè)會(huì)計(jì)與反傾銷的理論研究進(jìn)行梳理以后,在對(duì)WTO框架下反傾銷會(huì)計(jì)解讀的基礎(chǔ)上,結(jié)合我國的特殊情況,用實(shí)證分析方法來研究我國出口企業(yè)會(huì)計(jì)信息質(zhì)量與反傾銷之間的關(guān)系。 本文的結(jié)構(gòu)框架如下： 正文部分第二章首先分析了目前國際上反傾銷的發(fā)展趨勢(shì)以及我國遭遇反傾銷的的現(xiàn)狀和原因,接著對(duì)中西方學(xué)者關(guān)于企業(yè)會(huì)計(jì)和反傾銷的相關(guān)文獻(xiàn)進(jìn)行了梳理和評(píng)析,指出了關(guān)于會(huì)計(jì)信息質(zhì)量與反傾銷研究方面的一些不足和局限。已有反傾銷的研究大多集中于企業(yè)內(nèi)部控制和反傾銷,而缺少對(duì)會(huì)計(jì)信息質(zhì)量與反傾銷的關(guān)系研究。相應(yīng)的,關(guān)于會(huì)計(jì)信息質(zhì)量的研究也主要聚焦于對(duì)本身企業(yè)績效的影響。在此基礎(chǔ)上,本文試圖以相應(yīng)理論為依據(jù),更好地揭示會(huì)計(jì)信息質(zhì)量與反傾銷之間的相關(guān)性。 第三章在理論分析的基礎(chǔ)上,提出了相應(yīng)的假設(shè)。首先在WTO框架下對(duì)傾銷與反傾銷進(jìn)行了會(huì)計(jì)解讀,并列示了正常價(jià)值及市場(chǎng)經(jīng)濟(jì)的相應(yīng)分析。本文假設(shè)出口企業(yè)會(huì)計(jì)信息質(zhì)量越高,當(dāng)發(fā)生訴訟時(shí)遭遇反傾銷的稅率越低。在分別考慮會(huì)計(jì)信息質(zhì)量的兩個(gè)重要路徑—企業(yè)環(huán)境保護(hù)和勞工保護(hù)披露水平程度的情況下,結(jié)果依然如此。 第四章為實(shí)證研究部分,本文分別選取了出口企業(yè)遭遇反傾銷的終裁稅率、與該產(chǎn)品最大稅率及最小稅率作差為被解釋變量；解釋變量中會(huì)計(jì)信息質(zhì)量分別從可操縱性應(yīng)計(jì)利潤水平和會(huì)計(jì)信息披露水平兩個(gè)維度進(jìn)行衡量,然后再從環(huán)境保護(hù)披露水平和勞工保護(hù)披露水平兩個(gè)路徑,分別進(jìn)行分析；企業(yè)風(fēng)險(xiǎn)意識(shí)、披露執(zhí)行會(huì)計(jì)準(zhǔn)則情況、財(cái)務(wù)報(bào)表審計(jì)意見、出具內(nèi)控評(píng)價(jià)報(bào)告和行業(yè)情況作為控制變量。在樣本選取中,本文以反傾銷全球數(shù)據(jù)庫為基礎(chǔ),最終選取了30家在2000年后遭遇反傾銷的國內(nèi)出口企業(yè)。本文通過研究得到的主要結(jié)論如下：對(duì)于我國出口企業(yè),企業(yè)遭遇美國商務(wù)部反傾銷終裁稅率情況與企業(yè)的操縱性應(yīng)計(jì)利潤水平不存在顯著的相關(guān)關(guān)系；而企業(yè)的信息披露指數(shù)水平與其遭受的反傾銷稅率水平顯著負(fù)相關(guān),即信息披露指數(shù)水平越高,遭遇的反傾銷稅率越低；企業(yè)環(huán)境保護(hù)披露水平負(fù)向影響企業(yè)所遭受的反傾銷稅率,表明企業(yè)環(huán)境保護(hù)越好,披露水平越高,企業(yè)在反傾銷中更容易獲得較低的稅率；企業(yè)勞工保護(hù)披露水平與反傾銷稅率水平顯著負(fù)相關(guān),表明企業(yè)注重保障員工,且積極披露相關(guān)情況更容易使企業(yè)在反傾銷中取得有利地位。 第五章從實(shí)證結(jié)果分析來看,我們認(rèn)為有必要探討提高會(huì)計(jì)信息質(zhì)量的方法,從而有效降低我國出口企業(yè)遭遇反傾銷調(diào)查的概率或使得其在反傾銷中處于更有利的地位。通過實(shí)證分析,我們分別從外部政策和內(nèi)部治理兩個(gè)角度提出相應(yīng)的建議。在外部政策上,應(yīng)逐步完善資本市場(chǎng)會(huì)計(jì)信息披露系統(tǒng),相應(yīng)的政府部門也應(yīng)該給予企業(yè)信息披露上的指導(dǎo)與幫助。從企業(yè)內(nèi)部,應(yīng)該優(yōu)化企業(yè)內(nèi)部治理結(jié)構(gòu)；加強(qiáng)企業(yè)風(fēng)險(xiǎn)評(píng)估和監(jiān)控,全面提升風(fēng)險(xiǎn)管理能力；應(yīng)該加強(qiáng)企業(yè)社會(huì)責(zé)任意識(shí),及時(shí)披露相關(guān)信息；加強(qiáng)反傾銷會(huì)計(jì)人才的培養(yǎng)；提高會(huì)計(jì)信息的可信性。 本研究具有一定的探索性,研究中的貢獻(xiàn)主要表現(xiàn)在以下幾點(diǎn) 從研究視角方面,本文研究的選題具有一定的新穎性。通過實(shí)證研究,分析出口企業(yè)會(huì)計(jì)信息質(zhì)量與反傾銷的關(guān)系,豐富了我國企業(yè)會(huì)計(jì)信息質(zhì)量與反傾銷的相關(guān)文獻(xiàn),為反傾銷應(yīng)對(duì)中會(huì)計(jì)信息質(zhì)量作用機(jī)理提供了實(shí)證證據(jù),有助于更加深入的理解反傾銷應(yīng)對(duì)中微觀因素的重要性。 從研究內(nèi)容方面,通過分別研究會(huì)計(jì)信息質(zhì)量與反傾銷的關(guān)系,以及企業(yè)環(huán)保和勞工保護(hù)披露水平與反傾銷的關(guān)系,了解我國何種情況下更容易遭遇反傾銷,有助于我國出口企業(yè)更好的認(rèn)清形勢(shì),改變現(xiàn)狀,避免遭受反傾銷。 從研究結(jié)論上,本文力圖構(gòu)建反傾銷會(huì)計(jì)信息質(zhì)量體系,完善了我國企業(yè)應(yīng)對(duì)反傾銷的戰(zhàn)略體系,有助于提升我國企業(yè)的國際競(jìng)爭(zhēng)力,為我國宏觀政策層面優(yōu)化決策、企業(yè)應(yīng)對(duì)反傾銷提供創(chuàng)新戰(zhàn)略思路和理論支持,具有理論價(jià)值和現(xiàn)實(shí)指導(dǎo)意義。 本文也存在一定的局限性：由于本文研究的樣本和時(shí)間區(qū)間的限制,可能忽略了許多重要信息；在對(duì)樣本的研究中,我們都以企業(yè)遭遇反傾銷調(diào)查當(dāng)年的信息披露情況為依據(jù)進(jìn)行分析,缺乏對(duì)企業(yè)總體和一定時(shí)間區(qū)間內(nèi)信息質(zhì)量情況的研究,這樣可能忽略了企業(yè)披露的信息質(zhì)量的綜合情況,忽略對(duì)企業(yè)信息質(zhì)量的長期考量。
[Abstract]:With the deepening of the integration of the world economy, our country's economic development and the world economy become more and more closely integrated, and the foreign trade of our country has made great progress. According to the research data, in 2009, China has already been a world's first-largest exporter. With the rise and development of the economy, the anti-dumping investigation of our country has also increased year by year. As of 2008, China has been a country with the largest number of anti-dumping investigations in all countries for 14 years. In order to achieve the purpose of trade protection, anti-dumping is frequently used to limit the export of other countries to the country. No matter whether the anti-dumping measures are implemented, the anti-dumping investigation will seriously affect the relevant industries of the exporting country, and our country is suffering. How to effectively solve and deal with the problem of anti-dumping is of great theoretical and practical significance. Until then, the literature on anti-dumping is mainly concentrated in the field of law and economics. In recent years, the importance of anti-dumping has been gradually recognized from the perspective of accounting. In essence, dumping is a comparison between price and cost, accounting is no doubt an important means to prevent and deal with anti-dumping, which makes the research on the problem of preventing and dealing with anti-dumping as the starting point of accounting. On the basis of the analysis of the anti-dumping accounting under the WTO framework and the special situation of China, this paper, through the analysis of the theoretical research on the accounting and anti-dumping of the enterprises in the early period of China, is based on the interpretation of the anti-dumping accounting under the WTO framework. The Study of the Relationship between the Quality of Accounting Information and Anti-dumping in China's Export Enterprises by Using the Positive Analysis Method A. The structure of this article The frame is as follows: The second chapter of the text first analyzes the current development trend of anti-dumping in the world and the present situation and reason of the anti-dumping in China, and then the relevant literature on the accounting and anti-dumping of the Chinese and western scholars has been carried out. In this paper, the author points out some aspects about the quality of accounting information and the research of anti-dumping. The research of anti-dumping has focused on the internal control and anti-dumping of enterprises, and the lack of the quality of accounting information and anti-dumping The research on the relationship of accounting information quality is mainly focused on the enterprise itself On the basis of this, this paper tries to reveal the quality of accounting information and anti-dumping by the corresponding theory. The third chapter is based on the theoretical analysis. The corresponding hypothesis is given. First of all, an accounting interpretation of dumping and anti-dumping is carried out under the framework of the WTO, and the normal value and the market are shown in parallel. In this paper, it is assumed that the higher the quality of accounting information of the export enterprises, the higher the quality of accounting information of the export enterprises, the higher the accounting information quality of the The lower the rate of dumping, the lower the level of environmental protection and the level of the disclosure of labor protection in two important paths that account for the quality of accounting information, respectively. The result is still the same. The fourth chapter is the empirical research part, this article chooses the final cutting tax rate of the export enterprises to the anti-dumping, and the maximum tax rate and the minimum tax of the product. The difference is the explanatory variable; the quality of accounting information in the explanatory variable is measured from the two dimensions of the level of the manipulability and the disclosure level of the accounting information, and then the two paths of the level of the environmental protection disclosure and the level of the disclosure of the labor protection are respectively carried out Analysis; enterprise consciousness, disclosure and implementation of accounting standards, audit opinion of financial statements, and issue of internal control evaluation report and line As a control variable, in the sample selection, this paper, based on the anti-dumping global database, finally selected 30 cases of anti-dumping in 2000. The main conclusions of this paper are as follows: for China's export enterprises, the tax rate of the anti-dumping of the U.S. Commerce Department and the company's maneuverability should not be the same as that of the enterprise. There is a significant correlation between the level of the information disclosure index of the enterprise and the level of anti-dumping duty, that is, the higher the level of the information disclosure index, the lower the anti-dumping duty rate to be encountered, and the negative impact on the anti-dumping duty rate, the table, The better the environmental protection of the enterprise, the higher the disclosure level, the higher the lower tax rate of the enterprise in the anti-dumping; the level of the enterprise's labor protection disclosure and the anti-dumping duty rate have a negative correlation, which indicates that the enterprise is paying attention to the guarantee of the staff, and the positive disclosure of the relevant situation makes the enterprise reverse In the fifth chapter, from the analysis of the empirical results, we think it is necessary to explore the method of improving the quality of accounting information, so as to effectively reduce the probability that our country's export enterprises encounter the anti-dumping investigation or make it reverse. This is a more favourable position in the dumping. By means of empirical analysis, we're from external and internal governance, respectively. In the external policy, the accounting information disclosure system of the capital market should be gradually improved, and the corresponding government departments should also give the enterprise The guidance and help on the information disclosure. From the inside of the enterprise, the internal governance structure of the enterprise should be optimized, the risk assessment and monitoring of the enterprise should be strengthened, the risk management ability should be improved comprehensively, the social responsibility consciousness of the enterprise should be strengthened, relevant information should be disclosed in time, and the cultivation of anti-dumping accounting personnel should be strengthened. Improving the credibility of accounting information. This research has some exploratory and research. The main performance of the study is from the perspective of research, This paper studies the relationship between the quality of accounting information and anti-dumping, and enriches the relevant literature of the quality of accounting information and anti-dumping of enterprises in China, and provides the accounting for anti-dumping. The mechanism of information quality plays an important role in more in-depth management. The paper studies the relationship between the quality of accounting information and the anti-dumping, and the relationship between the level of the disclosure of environmental protection and the protection of labor protection and the anti-dumping. to help China's export enterprises better From the research conclusion, this paper tries to build the anti-dumping accounting information quality system, and perfects the strategy system of the Chinese enterprises to deal with the anti-dumping, which is helpful to the improvement of our country's enterprises. International competitiveness, to optimize decision-making at the level of macro-policy of our country, and to provide innovative strategy for enterprises to deal with anti-dumping The paper also has some limitations: due to the limitation of the sample and time interval of this paper, many important information may be ignored, and in the research of the samples, we all suffer from the enterprise According to the analysis of the information disclosure in the current year of anti-dumping investigation, there is a lack of research on the information quality in the whole and a certain time interval of the enterprise, which may ignore the information quality of the enterprise's disclosure
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F752.02;F740.45
本文編號(hào)：2481072
[Abstract]:With the deepening of the integration of the world economy, our country's economic development and the world economy become more and more closely integrated, and the foreign trade of our country has made great progress. According to the research data, in 2009, China has already been a world's first-largest exporter. With the rise and development of the economy, the anti-dumping investigation of our country has also increased year by year. As of 2008, China has been a country with the largest number of anti-dumping investigations in all countries for 14 years. In order to achieve the purpose of trade protection, anti-dumping is frequently used to limit the export of other countries to the country. No matter whether the anti-dumping measures are implemented, the anti-dumping investigation will seriously affect the relevant industries of the exporting country, and our country is suffering. How to effectively solve and deal with the problem of anti-dumping is of great theoretical and practical significance. Until then, the literature on anti-dumping is mainly concentrated in the field of law and economics. In recent years, the importance of anti-dumping has been gradually recognized from the perspective of accounting. In essence, dumping is a comparison between price and cost, accounting is no doubt an important means to prevent and deal with anti-dumping, which makes the research on the problem of preventing and dealing with anti-dumping as the starting point of accounting. On the basis of the analysis of the anti-dumping accounting under the WTO framework and the special situation of China, this paper, through the analysis of the theoretical research on the accounting and anti-dumping of the enterprises in the early period of China, is based on the interpretation of the anti-dumping accounting under the WTO framework. The Study of the Relationship between the Quality of Accounting Information and Anti-dumping in China's Export Enterprises by Using the Positive Analysis Method A. The structure of this article The frame is as follows: The second chapter of the text first analyzes the current development trend of anti-dumping in the world and the present situation and reason of the anti-dumping in China, and then the relevant literature on the accounting and anti-dumping of the Chinese and western scholars has been carried out. In this paper, the author points out some aspects about the quality of accounting information and the research of anti-dumping. The research of anti-dumping has focused on the internal control and anti-dumping of enterprises, and the lack of the quality of accounting information and anti-dumping The research on the relationship of accounting information quality is mainly focused on the enterprise itself On the basis of this, this paper tries to reveal the quality of accounting information and anti-dumping by the corresponding theory. The third chapter is based on the theoretical analysis. The corresponding hypothesis is given. First of all, an accounting interpretation of dumping and anti-dumping is carried out under the framework of the WTO, and the normal value and the market are shown in parallel. In this paper, it is assumed that the higher the quality of accounting information of the export enterprises, the higher the quality of accounting information of the export enterprises, the higher the accounting information quality of the The lower the rate of dumping, the lower the level of environmental protection and the level of the disclosure of labor protection in two important paths that account for the quality of accounting information, respectively. The result is still the same. The fourth chapter is the empirical research part, this article chooses the final cutting tax rate of the export enterprises to the anti-dumping, and the maximum tax rate and the minimum tax of the product. The difference is the explanatory variable; the quality of accounting information in the explanatory variable is measured from the two dimensions of the level of the manipulability and the disclosure level of the accounting information, and then the two paths of the level of the environmental protection disclosure and the level of the disclosure of the labor protection are respectively carried out Analysis; enterprise consciousness, disclosure and implementation of accounting standards, audit opinion of financial statements, and issue of internal control evaluation report and line As a control variable, in the sample selection, this paper, based on the anti-dumping global database, finally selected 30 cases of anti-dumping in 2000. The main conclusions of this paper are as follows: for China's export enterprises, the tax rate of the anti-dumping of the U.S. Commerce Department and the company's maneuverability should not be the same as that of the enterprise. There is a significant correlation between the level of the information disclosure index of the enterprise and the level of anti-dumping duty, that is, the higher the level of the information disclosure index, the lower the anti-dumping duty rate to be encountered, and the negative impact on the anti-dumping duty rate, the table, The better the environmental protection of the enterprise, the higher the disclosure level, the higher the lower tax rate of the enterprise in the anti-dumping; the level of the enterprise's labor protection disclosure and the anti-dumping duty rate have a negative correlation, which indicates that the enterprise is paying attention to the guarantee of the staff, and the positive disclosure of the relevant situation makes the enterprise reverse In the fifth chapter, from the analysis of the empirical results, we think it is necessary to explore the method of improving the quality of accounting information, so as to effectively reduce the probability that our country's export enterprises encounter the anti-dumping investigation or make it reverse. This is a more favourable position in the dumping. By means of empirical analysis, we're from external and internal governance, respectively. In the external policy, the accounting information disclosure system of the capital market should be gradually improved, and the corresponding government departments should also give the enterprise The guidance and help on the information disclosure. From the inside of the enterprise, the internal governance structure of the enterprise should be optimized, the risk assessment and monitoring of the enterprise should be strengthened, the risk management ability should be improved comprehensively, the social responsibility consciousness of the enterprise should be strengthened, relevant information should be disclosed in time, and the cultivation of anti-dumping accounting personnel should be strengthened. Improving the credibility of accounting information. This research has some exploratory and research. The main performance of the study is from the perspective of research, This paper studies the relationship between the quality of accounting information and anti-dumping, and enriches the relevant literature of the quality of accounting information and anti-dumping of enterprises in China, and provides the accounting for anti-dumping. The mechanism of information quality plays an important role in more in-depth management. The paper studies the relationship between the quality of accounting information and the anti-dumping, and the relationship between the level of the disclosure of environmental protection and the protection of labor protection and the anti-dumping. to help China's export enterprises better From the research conclusion, this paper tries to build the anti-dumping accounting information quality system, and perfects the strategy system of the Chinese enterprises to deal with the anti-dumping, which is helpful to the improvement of our country's enterprises. International competitiveness, to optimize decision-making at the level of macro-policy of our country, and to provide innovative strategy for enterprises to deal with anti-dumping The paper also has some limitations: due to the limitation of the sample and time interval of this paper, many important information may be ignored, and in the research of the samples, we all suffer from the enterprise According to the analysis of the information disclosure in the current year of anti-dumping investigation, there is a lack of research on the information quality in the whole and a certain time interval of the enterprise, which may ignore the information quality of the enterprise's disclosure
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F752.02;F740.45
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 周友梅;如何實(shí)施反傾銷規(guī)避會(huì)計(jì)[J];財(cái)會(huì)通訊;2003年07期
2 劉浩;反傾銷調(diào)查中的成本追溯及相關(guān)問題[J];財(cái)會(huì)通訊;2004年05期
3 潘煜雙;反傾銷調(diào)查中的會(huì)計(jì)支持——以美國為例的分析報(bào)告[J];財(cái)會(huì)通訊;2005年05期
4 秦國華 ,張黎;美歐反傾銷調(diào)查中需要披露的財(cái)務(wù)信息[J];財(cái)會(huì)通訊;2005年10期
5 朱燕敏;會(huì)計(jì)視角下對(duì)反傾銷的本質(zhì)認(rèn)識(shí)[J];財(cái)會(huì)月刊;2004年21期
6 徐柯芝;會(huì)計(jì)準(zhǔn)則的國際差異對(duì)我國反傾銷應(yīng)訴的影響[J];財(cái)會(huì)月刊;2005年03期
7 徐柯芝;會(huì)計(jì)信息質(zhì)量特征在反傾銷會(huì)計(jì)舉證中的表現(xiàn)[J];財(cái)會(huì)月刊;2005年07期
8 周友梅;;國際反傾銷及我國會(huì)計(jì)所面臨的問題[J];對(duì)外經(jīng)貿(mào)財(cái)會(huì);2004年01期
9 周友梅;;歐美反傾銷訴訟:市場(chǎng)經(jīng)濟(jì)地位的會(huì)計(jì)要求與突圍[J];對(duì)外經(jīng)貿(mào)財(cái)會(huì);2004年02期
10 王重文;;關(guān)于建立反傾銷會(huì)計(jì)信息系統(tǒng)的思考[J];對(duì)外經(jīng)貿(mào)財(cái)會(huì);2006年02期
，本文編號(hào)：2481072
本文鏈接：http://www.sikaile.net/jingjilunwen/kuaiji/2481072.html
最近更新
教材專著
