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论文编号：	1487
作者编号：	012047
上传时间：	2010/1/15 11:01:10
中文题目：	中国企业应对反倾销的预警机制研究
英文题目：	Research on Anti-dumping Price Monitoring System For Chinese Enterprises
指导老师：	李维安
中文关键字：	反倾销　非市场经济　反倾销预警机制　倾销税率
英文关键字：	Anti-dumping Non-Market Economy Price Monitoring System Dumping Margin
中文摘要：	中文摘要 美国著名经济学家雅各布•瓦伊纳说：“倾销，不一定是‘不公平的’，但至少是值得质疑的竞争方式。” 自中国加入世界贸易组织以来，对外贸易总量高速增长，贸易摩擦也随之越来越多。中国企业以其难以比拟的制造成本优势使得中国产品具有极强的竞争力，从而引发各进口国的恐慌和紧张。世界各国以保护公平贸易为借口，频频对中国发起反倾销、反补贴等调查。值得一提的是，美国和欧盟不公平的“非市场经济待遇”使中国成为反倾销措施的最大受害者，严重侵害了中国的经济利益和国际地位，极大影响了中国的出口贸易活动，并使很多企业因反倾销调查给予的不公平裁决而陷入举步维艰的困境甚至绝境之中。除此以外，美国和欧盟分别对于中国的市场经济问题设置了难以逾越的判断标准和门槛障碍。如美国的个别税率申请（Separate Rate Application, SRA）制度和欧盟的市场经济待遇（Market Economy Treatment, MET）问卷，其标准苛刻而不公平，成为中国企业在反倾销诉讼中面临的第一道难题。如何应对这些标准，本文将对此做出详细的分析并通过研究提出应对措施的研究。 在欧美的“非市场经济”地位下，中国企业如何应对频频发起的反倾销调查？本文即主要在公司治理的大背景下结合会计制度的视角论证中国企业在应对欧美反倾销调查中的具体方法和措施。本文试图以公司治理学和会计学互相结合的创新视角，结合法学的相关理论、内部控制理论等，构建以公司治理为主导、其他分类学科为具体角度的分析和解决问题架构，在非市场经济制度大背景下，谈论中国企业如何以周全的反倾销预警机制来应诉欧美反倾销调查。反倾销应诉关乎企业的发展大计甚至生死存亡，本文建议企业内部应加强自身的预警机制建立，加强自身的财务和生产领域管理，建议政府对于反倾销予以足够的重视，并利用其资源和信息优势为企业出口搭建外部的反倾销预警平台，为企业的出口贸易活动保驾护航。本文针对企业内部反倾销预警机制而设计的反倾销税率试算模组是作者多年来在反倾销实务工作经验积累的结晶，是倾销理论和实务领域的新发展和新突破，也是本文的最大创新之处。 另外，本文也以理论研究和实证研究的方法，通过对美国和欧盟给予中国企业市场经济待遇的标准进行系统介绍和分析，意图提出中国企业应对美国和欧盟上述标准的对策和方法，通过典型案例详细阐述中国企业如何应对欧美的反倾销调查，以大量的反倾销实务为基础，设计出倾销税率的计算模组和以普遍使用的EXCEL软件计算倾销税率，并从公司治理角度提出建立应对欧美反倾销调查的会计预警机制及倾销税率试算模组的设计，从而为中国企业在反倾销调查前预警和调查期间树立良好的应对方案。
英文摘要：	Abstract A respected American economist, Jacob Viner, said in his work on the subject, “dumping may not be an ‘unfair’ matter, but at least it is a questionable competition matter.” Within the last decade, there has been a rapidly-growing number of trade conflicts, spurred principally by the greater volume of international trade in general and the growth in business opportunities created by the admission of the People’s Republic of China into the World Trade Organization (WTO) in particular. Chinese enterprises now have more competitive power as a result of their unparalleled advantages in manufacturing costs, which has created a scarcity of production capacity and an intensity in competition in each country into which the Chinese goods are being imported. To protect their national interests, some countries address this circumstance by initiating anti-dumping and/or countervailing (also called anti-subsidy) duty investigations against Chinese origin goods. It should be noted that China is now the biggest victim of “Non-Market Economy” designation employed by the U.S. and EU. in anti-dumping investigations, which seriously infringes on both the Chinese economic interests and its international business reputation. Antidumping duty allegations significantly impair normal Chinese exportation activities and cause Chinese enterprises that are subject to anti-dumping investigations to sink into uncertainty or even deadlock due to the virtually pre-ordained adverse determination that results from the investigation. Furthermore, the U.S. and E.U set up other excessive criteria and barriers to Chinese enterprises by their continued application of the Non-market Economy Status designation against China. For instance, the Separate Rate Application (SRA) system of the U.S. and Market Economy Treatment (MET) of the E.U set up severe and unfair standards which become the first barrier once Chinese enterprises face an anti-dumping investigation. This thesis will provide the detailed analysis and research for necessary actions in order to solve the abovementioned issues. How do Chinese enterprises manage anti-dumping investigations while China continues to be encumbered by its “Non-market Economy” Status? This thesis will discuss different methods and strategies in anti-dumping investigations initiated by the U.S. and E.U. petitioners from the perspective of corporate governance, accounting and internal control. This thesis will construct an analysis and problem-resolution framework predominantly from notions of corporate governance, with assistance from other fields, and it will discuss the price monitoring system (dumping study) from the backdrop of Non-market Economy treatment. An anti-dumping investigation directly affects both the existence and the development of an enterprise. Therefore, this thesis recommends that enterprises should strengthen anti-dumping price monitoring systems and develop their management of financial and production systems to take into account antidumping exposure. This thesis also recommends that the Chinese government pay greater attention to these investigations, by providing data collection and analysis services for exporting enterprises and by providing resources to protect enterprises’ exportation activities. The internal dumping study modules designed for enterprises discussed in this thesis are developed from the author’s years of practice and experience in this field, which brings a new focus and an innovative development in theory and practice. Moreover, this thesis adopts theoretical and empirical methods to systematically introduce and analyze the criteria of SRA and MET issued by the U.S. and E.U. respectively. The purpose is to present strategies and tactics against these criteria mentioned above and to elaborate on how to deal with both standard and complicated cases; to design calculation modules and utilize Excel software for dumping margin simulations; to build up this system in the company’s normal accounting system from the perspective of permanent corporate governance.
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