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中文摘要：
生态反倾销已成为国外在环境议题上对中国设置贸易壁垒的新举措，提高企业应对低碳约束下反倾销的能力与水平成为新的挑战。运用负二次项计数模型，实证检验内嵌碳成本对中国遭遇反倾销指控的影响，发现内嵌碳成本加剧中国遭遇反倾销的风险，是诱发贸易摩擦的重要原因。这一结论拓展了应诉反倾销抗辩中会计信息的举证边界，也凸显出高能耗和高碳排放产品对出口贸易的抑制作用。
英文摘要：
Ecological anti - dumping has become a new initiative for foreign countries against setting up trade barriers to China on the environmental issues. Based on the motivation analysis of the green trade barriers under carbon transfer background, using negative binomial regression model to test the influence of embedded and carbon cost on Chinese anti -dumping allegations. The result shows that the embedded carbon cost （per unit of output energy and carbon emissions per unit of output） increased the risk of China suffering anti - dumping, and carbon cost within the products is an important reason to induce trade friction. The conclusion not only lights th of accounting information inhibitory effect of the high energy consumption and in responding to anti - dumping, but also high- high carbon emissions products on exporting.
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