摘 要
自从中国加入 WTO 以来，随着对外贸易的迅猛发展，各国国际贸易保护主义者随
之抬头，对我国出口产品提出的反倾销诉讼在未来的 10 到 15 年内也将急剧增加，中
国将持续面临更为严重的反倾销。中国各行各业要求在对外贸易自由竞争的体系中保
护自己合法利益的愿望也日益迫切。反倾销会计研究在中国是一个新领域，目前尚未
形成完整的理论体系。而绝大多数研究都是围绕反倾销会计的会计举证、会计调查、
会计规避、会计鉴定这四方面来研究如何应诉。很少有对关于反倾销会计应诉方面的
研究。有过一些文章只是在对策中盲目主张积极应诉。因此，本论文选取该题目，运
用实例研究反倾销会计应诉及其支撑体系。本文从会计抗辩和会计举证两方面讨论了
如何应诉，并提出了一个有效的内外部支撑体系。并不断引用美对华木制家具反倾销
案例对本论文提出的反倾销会计举证方法、反倾销会计应诉决策和反倾销会计支撑体
系进行了详细分析和说明。得出了详细准确的反倾销会计举证和完备坚实的反倾销会
计支撑体系是提高我国胜诉率的重要条件。

关键词：
家具，反倾销会计，应诉决策，会计举证，支撑体系
Abstract
Since China's accession to the WTO, with the rapid development of foreign trade, the
international trade protectionism, then exports the anti-dumping case in China in the next 10
to 15 years will increase sharply, China will continue to face a more serious anti-dumping.
China demands in all walks of life in the foreign trade of free competition system protect
their legitimate interests will also increasingly urgent. Anti-dumping accounting research is a
new area in China, has yet to form a complete theoretical system. And most studies are about
antidumping accounting accounting proof, accounting research, accounting to evade,
accounting identified these four aspects to study how to defend the suit. There are very few
on anti-dumping accounting related research. Had some articles just blindly advocate
vigorously in the countermeasure. Therefore, this paper selected the topic, anti-dumping
accounting related to use of case study and its supporting system. In this paper, from two
aspects of defense and accounting proof discussed how to litigation, and put forward an
effective system of internal and external support. And reference the wooden furniture
anti-dumping cases in China anti-dumping accounting proof methods, this paper puts
forward anti-dumping accounting decisions and anti-dumping accounting support system are
analyzed in detail and description. Anti-dumping accounting proof, concluded that the
accurate and detailed and complete the anti-dumping accounting firm support system is an
important condition to promote China's success.
Keywords:
Furniture, Anti-dumping accounting, Responses to decision making, Accounting
evidence, Support system