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中文摘要：
企业的反倾销诉讼实际上在反倾销法律的框架下对产品成本资料的申诉。良好的企业成本控制对保障产品成本资料有效性、完整性、准确性具有不可替代的作用。笔者分析了反倾销成本控制中各个关键的控制点，借鉴模糊综合评价法对企业应对反倾销成本控制有效性评价指标体系进行构建，并基于案例对评价指标体系进行了实践运用，以期对企业应对反倾销成本控制体系的完善和发展做出一点贡献。
英文摘要：
The anti-dumping litigation of enterprises is indeed the litigation to cost information in the framework of anti-dumping laws. Good enterprise cost control has irreplaceable function to ensure the validity, completeness and accuracy of the product cost data .The author analyzes each key control point of the anti-dumping cost control, deals with anti-dumping cost control effectiveness evaluation index system built for fuzzy comprehensive evaluation method reference, and did the practical application for the evaluation index system based on the case, in order to cope with anti-dumping cost control system to improve and make some contribution to the development.
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