The Optimization of SME Accounting: Breakthrough and Alternative from the Perspective of Anti-dumping

摘要：

This paper goes into features and defects of SME accounting based on a great deal of literatures. From the perspective of anti-dumping, the writer deeply researches the functional defects of accounting and then draws the conclusion that accounting is a double-edged sword to anti-dumping response. The write holds that it is not enough only to focus on the accounting itself. In order to realize the optimization of SME accounting, we need create a good atmosphere of accounting and audit and meanwhile make comprehensive treatment from many factors, including government supervision, accounting standard, internal control, independent audit, and so on.

关键词： small and medium-sized enterprise anti-dumping accounting criteria internal control

作者: SUN Fangcheng YANG Xinglong

作者单位: Chongqing Three Gorges University, Chongqing, China, 404000 Finance and Accounting Researchand Devel Finance and Accounting Research and Development Center, Chongqing University of Technology,Chongqing

会议类型: 国际会议

会议名称: 2010 International Conference on the Development of Small and Medium-sized Enterprises(2010年小型及中小型企业发展国际会议)

会议地点: 海口

会议语种:英文

页码: 45-51

在线出版日期: 2010-11-26（万方平台首次上网日期，不代表论文的发表时间）