对欧、美市场经济地位标准的会计学解读

孙凤英

对欧、美市场经济地位标准的会计学解读

引用本文：孙凤英.对欧、美市场经济地位标准的会计学解读[J].财经理论与实践,2011,(4):77-81

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作者	单位
孙凤英	（中南林业科技大学社科处，湖南长沙410004）

中文摘要:世界许多国家的反倾销法中都设立了市场经济地位标准，其中欧盟、美国的市场经济地位标准(简称欧标、美标)最具代表性和典型性。欧标与美标的核心内容都与会计标准息息相关。揭示欧标与美标的实质，有助于提高我国涉案企业的反倾销会计应诉水平。

中文关键词:市场经济地位标准欧标美标会计学解读

An Accounting Explanation to Market Economic Status in EU Criterion and U.S.A Criterion

Abstract:Anti dumping laws in many countries have set up the criteria of market economic status. Among them, EU criterion and U.S.A Criterion are the most representative and typical. The core content in EU criterion and U.S.A criterion are concerned with accounting standard. To understand their essence, accountants can enhance their resolve capability when facing antidumping lawsuits.

keywords:Market economic status criterion EU criterion U.S.A criterion Accounting explanation

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