我国农产品反倾销会计研究
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摘要
农业是国民经济的基础。近年来我国农产品出口遭遇反倾销的案件明显增加,国内农产品市场也越来越多的受到国外倾销产品的冲击。加强我国农产品反倾销会计研究,是保障我国农产品贸易顺利进行、维护我国农业企业贸易利益的必然要求,更是会计研究领域的当务之急。
农产品反倾销会计是特定主体运用会计知识、反倾销法知识和国际贸易知识,就农产品反倾销中的有关问题提供会计支持,进行会计应诉、会计调查、会计举证、会计抗辩的活动。农产品反倾销会计是一门边缘性交叉学科,具有较强的法律规范性、国际性和专业针对性。相对于传统的财务会计,有其特殊的会计主体、会计目标、信息使用者和会计信息质量特征。
反倾销的首要条件是对倾销进行认定。认定倾销涉及三项基本内容:正常价值、出口价格和倾销幅度。这三个概念形成了裁定倾销的会计框架。WTO《反倾销协定》所规定的确定正常价值的基本方法,是以市场经济国家为前提的,只适用于来自市场经济国家的产品;非市场经济条件下,由于受控产品及其生产要素的价格都不是在“正常贸易过程”中发生的,只能用替代国替代价格来确定。这正是我国的出口企业所必须面对的。因此我国农产品出口企业必须正确理解和应用市场经济国家的会计标准,力争获得并保持市场经济待遇。应诉企业应积极主动的申请并举证,以获取市场经济待遇。
倾销的认定和反倾销的申诉及应诉会涉及到很多专门的会计方法。首先,正常价值和出口价格需要按照反倾销法的要求进行调整,以便使二者在“相同贸易水平上”进行比较;其次由于我国的成本组成与WTO《反倾销协定》的规定有所不同,必须对我国企业的日常成本核算进行成本追溯,从产成品成本追溯到半成品成本,再追溯到最原始的材料、人工以及各项其他费用,最终把所调查产品的成本从全部产品成本中分离出来;再次,由于我国的“非市场经济”地位,我国出口企业的正常价值必须使用替代国结构价格来确定,即用出口国所投入的生产要素的数量,乘以替代国生产要素的价格,再加上一定的管理费用和利润。
通过对近年来我国农产品反倾销的典型案例进行实证分析可以看出,我国农产品反倾销具有次数增多、范围扩大、征税幅度高、容易引发连锁反应等特点;其中的会计问题表现在:符合会计准则的会计核算系统尚未建立健全、会计资料积累不足档案不全、国内外会计标准之间存在差距、农产品反倾销会计预警机制还远未建立等。
在对历史的经验和教训以及现实存在的问题进行充分分析的基础上,本文提出应对农产品反倾销应该采取如下会计对策:完善生物资产会计准则,尽快实现会计准则的国际趋同;规范会计实务,落实准则要求,合理设计会计流程;改进成本核算方式,提高成本追溯效率,使出口企业的成本核算带有反倾销导向;加强内部控制,提高信息可信度;建立反倾销会计信息平台,健全反倾销信息数据库;对企业市场化运作方式予以积极申述,对替代国和替代价格的选择进行合理抗辩。
反倾销诉讼涉及法律、会计、贸易、国际政治关系等多个领域,各方面必须协同配合,才能为我国农产品出口创造良好的贸易环境。为此,本文提出以下政策建议:规范农产品出口秩序,避免恶性低价竞争、政府部门和行业协会联手,建立反倾销预警机制、发挥中介组织的协调、服务作用,保护产业利益,维护公平竞争。
Agriculture is the base of national economy. In recent years, the anti-dumping cases of Chinese agricultural products have increased and our internal agricultural products market has greatly influenced by foreign dumping products. To do the research about dumping accounting is necessary to the success of the agricultural trade and the interest of our agriculture business. What' s more, it is also a vital matter of immediate urgency in the accounting area.
The anti-dumping accounting of agricultural products is about the specific subjects using the knowledge of accounting, anti-dumping law and international trade to solve the problems about anti-dumping of agricultural products as well as offer accounting support, investigation, proof and counterplea to it. It is a bi-disciplinary and intersect science and is law-standardized, international and subject-focalization. It has its own subject, object, utilizing group and quality characters.
The first term is to identify dumping which has three contents: regular value, export price and dumping scope. These three conceptions make up the basic frame to identify dumping. The methods to judge regular value given by Anti-Dumping Agreement of WTO base on the market-economy and only apply to the products from the market-economy countries. Under the non-market economy, for the controlled products and prices of the producing factors are not appeared during the normal trade process and judge the value by the countries instead of the price. This is what our export businesses have to face. They must correctly understand and use the accounting methods to get and maintain the treatment of market economy. They should actively apply for and to obtain the treatment.
The identification of dumping and its lawsuits and the responses of such lawsuits will involve many professional accounting methods. First of all, the regular value and the export price should be adjusted according to the anti-dumping law and therefore they can be compared on the same trade levels. Secondly, because of the difference between the cost structure of our country and that of the Anti-Dumping Agreement of WTO, we have to traced back our enterprises' daily cost, from the finished goods to intermediates, then to the raw materials, the labors and other expenses; and finally to draw the cost of the investigated products out of the overall cost of all products. Because our country is non-market economy, the export businesses' regular value should be judged by the constructed value of surrogate country, that is , the numbers of factors of production of export country multiply that of the a surrogate country and plus some administrative expense and interest.
Analyzing the typical cases of anti-dumping of agricultural products in China in recent years, the times has increased, the range has expanded, the tax is high and it is easy to evoke chain reaction. The accounting problems are the accounting system according with the standards are not sound; the accounting data are not complete; the internal and external standards have great differences; the forecasting system of anti-dumping of agricultural products is not perfect, etc.
On the basis of historical experiences and the analyzing of the reality problems, the essay gives the following policies: perfect the accounting standards of biology assets and speed up the internationalization of the accounting standards; regulate the accounting business, practice the requirements and design rational accounting process; improve the cost accounting method, increase the efficiency of backward costing and lead the cost accounting of
the export businesses to the anti-dumping direction; strengthen the inside controlling and improve the information trust worth; set up the information platform and perfect the data base for anti-dumping; state actively the market-oriented operation of the enterprises; Plead the choice of the surrogate country and the surrogate price;
The anti-dumping lawsuits involve law, accounting, trade and international politics and many other fields. Only the coordination of all fields will make a good environment for the export of agricultural products in our country. Therefore, the essay offers the following suggestions; regulate the export order; avoid vicious price competition; government and industry association jointing together to set the forecasting system for anti-dumping, play a role of medium organization of coordinating and serving to protect the industry interest and fair competition.
农产品反倾销会计是特定主体运用会计知识、反倾销法知识和国际贸易知识,就农产品反倾销中的有关问题提供会计支持,进行会计应诉、会计调查、会计举证、会计抗辩的活动。农产品反倾销会计是一门边缘性交叉学科,具有较强的法律规范性、国际性和专业针对性。相对于传统的财务会计,有其特殊的会计主体、会计目标、信息使用者和会计信息质量特征。
反倾销的首要条件是对倾销进行认定。认定倾销涉及三项基本内容:正常价值、出口价格和倾销幅度。这三个概念形成了裁定倾销的会计框架。WTO《反倾销协定》所规定的确定正常价值的基本方法,是以市场经济国家为前提的,只适用于来自市场经济国家的产品;非市场经济条件下,由于受控产品及其生产要素的价格都不是在“正常贸易过程”中发生的,只能用替代国替代价格来确定。这正是我国的出口企业所必须面对的。因此我国农产品出口企业必须正确理解和应用市场经济国家的会计标准,力争获得并保持市场经济待遇。应诉企业应积极主动的申请并举证,以获取市场经济待遇。
倾销的认定和反倾销的申诉及应诉会涉及到很多专门的会计方法。首先,正常价值和出口价格需要按照反倾销法的要求进行调整,以便使二者在“相同贸易水平上”进行比较;其次由于我国的成本组成与WTO《反倾销协定》的规定有所不同,必须对我国企业的日常成本核算进行成本追溯,从产成品成本追溯到半成品成本,再追溯到最原始的材料、人工以及各项其他费用,最终把所调查产品的成本从全部产品成本中分离出来;再次,由于我国的“非市场经济”地位,我国出口企业的正常价值必须使用替代国结构价格来确定,即用出口国所投入的生产要素的数量,乘以替代国生产要素的价格,再加上一定的管理费用和利润。
通过对近年来我国农产品反倾销的典型案例进行实证分析可以看出,我国农产品反倾销具有次数增多、范围扩大、征税幅度高、容易引发连锁反应等特点;其中的会计问题表现在:符合会计准则的会计核算系统尚未建立健全、会计资料积累不足档案不全、国内外会计标准之间存在差距、农产品反倾销会计预警机制还远未建立等。
在对历史的经验和教训以及现实存在的问题进行充分分析的基础上,本文提出应对农产品反倾销应该采取如下会计对策:完善生物资产会计准则,尽快实现会计准则的国际趋同;规范会计实务,落实准则要求,合理设计会计流程;改进成本核算方式,提高成本追溯效率,使出口企业的成本核算带有反倾销导向;加强内部控制,提高信息可信度;建立反倾销会计信息平台,健全反倾销信息数据库;对企业市场化运作方式予以积极申述,对替代国和替代价格的选择进行合理抗辩。
反倾销诉讼涉及法律、会计、贸易、国际政治关系等多个领域,各方面必须协同配合,才能为我国农产品出口创造良好的贸易环境。为此,本文提出以下政策建议:规范农产品出口秩序,避免恶性低价竞争、政府部门和行业协会联手,建立反倾销预警机制、发挥中介组织的协调、服务作用,保护产业利益,维护公平竞争。
Agriculture is the base of national economy. In recent years, the anti-dumping cases of Chinese agricultural products have increased and our internal agricultural products market has greatly influenced by foreign dumping products. To do the research about dumping accounting is necessary to the success of the agricultural trade and the interest of our agriculture business. What' s more, it is also a vital matter of immediate urgency in the accounting area.
The anti-dumping accounting of agricultural products is about the specific subjects using the knowledge of accounting, anti-dumping law and international trade to solve the problems about anti-dumping of agricultural products as well as offer accounting support, investigation, proof and counterplea to it. It is a bi-disciplinary and intersect science and is law-standardized, international and subject-focalization. It has its own subject, object, utilizing group and quality characters.
The first term is to identify dumping which has three contents: regular value, export price and dumping scope. These three conceptions make up the basic frame to identify dumping. The methods to judge regular value given by Anti-Dumping Agreement of WTO base on the market-economy and only apply to the products from the market-economy countries. Under the non-market economy, for the controlled products and prices of the producing factors are not appeared during the normal trade process and judge the value by the countries instead of the price. This is what our export businesses have to face. They must correctly understand and use the accounting methods to get and maintain the treatment of market economy. They should actively apply for and to obtain the treatment.
The identification of dumping and its lawsuits and the responses of such lawsuits will involve many professional accounting methods. First of all, the regular value and the export price should be adjusted according to the anti-dumping law and therefore they can be compared on the same trade levels. Secondly, because of the difference between the cost structure of our country and that of the Anti-Dumping Agreement of WTO, we have to traced back our enterprises' daily cost, from the finished goods to intermediates, then to the raw materials, the labors and other expenses; and finally to draw the cost of the investigated products out of the overall cost of all products. Because our country is non-market economy, the export businesses' regular value should be judged by the constructed value of surrogate country, that is , the numbers of factors of production of export country multiply that of the a surrogate country and plus some administrative expense and interest.
Analyzing the typical cases of anti-dumping of agricultural products in China in recent years, the times has increased, the range has expanded, the tax is high and it is easy to evoke chain reaction. The accounting problems are the accounting system according with the standards are not sound; the accounting data are not complete; the internal and external standards have great differences; the forecasting system of anti-dumping of agricultural products is not perfect, etc.
On the basis of historical experiences and the analyzing of the reality problems, the essay gives the following policies: perfect the accounting standards of biology assets and speed up the internationalization of the accounting standards; regulate the accounting business, practice the requirements and design rational accounting process; improve the cost accounting method, increase the efficiency of backward costing and lead the cost accounting of
the export businesses to the anti-dumping direction; strengthen the inside controlling and improve the information trust worth; set up the information platform and perfect the data base for anti-dumping; state actively the market-oriented operation of the enterprises; Plead the choice of the surrogate country and the surrogate price;
The anti-dumping lawsuits involve law, accounting, trade and international politics and many other fields. Only the coordination of all fields will make a good environment for the export of agricultural products in our country. Therefore, the essay offers the following suggestions; regulate the export order; avoid vicious price competition; government and industry association jointing together to set the forecasting system for anti-dumping, play a role of medium organization of coordinating and serving to protect the industry interest and fair competition.
引文
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3.[英]大卫·李嘉图:《经济学原理》,商务印书馆,1997年版。
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