Research on Antidumping-Responding Strategies of Small and Medium-sized Enterprises in a Situation of Trade Protectionism
The survival conditions for Chinas export-oriented small and medium-sized enterprise become worrying in a situation of trade protectionism, where global economy falls into depression, trade protectionism rises, and antidumping against China becomes more severe. This paper focuses on the antidumping situation facing export-oriented small and medium-sized enterprises and the many difficulties in their responding to antidumping lawsuits. By investigating the intrinsic causes for export-oriented small and medium-sized enterprises not to respond to antidumping lawsuits, it is held that most of the various factors restricting small and medium-sized enterprises result from the fact that they do not attach importance to the building of internal control. Based on the fundamental theories of enterprise internal control, this paper proposes the break-through approaches from the aspects of procedure control, cost accounting and accounting information for small and medium-sized enterprises to respond to antidumping lawsuits.
trade protectionism small and medium-sized enterprise response to antidumping internal control
SUN Fangcheng YANG Xinglong
Chongqing Three Gorges University, Chongqing, China, 404000 Finance and Accounting Research and Deve Finance and Accounting Research and Development Center, Chongqing University of Technology, Chongqin
国际会议
2010 International Conference on the Growth of Firms and Management Innovation(2010年企业成长与管理创新国际研讨会)
石家庄
英文
366-373
2010-10-15（万方平台首次上网日期，不代表论文的发表时间）