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中文摘要：
近几年，我国是世界上反倾销最大的受害国，造成这一结果的原因是多方面的，其中之一是多数企业内部控制体系缺乏。内部控制作为企业的一项重要管理活动，贯穿于企业经营活动的各个方面。从内部控制的角度，分析了内部控制在反倾销重要环节中的预警、举证、降税功能。并结合2008年颁布的《企业内部控制基本规范》，从内部控制构成的五个要素入手，探讨反倾销视角下企业内部控制体系的构建问题。
英文摘要：
Our country is the wodd＇s biggest victimized country of anti-dumping in recent years. The reasons for this are various. The most important reason is that most enterprises lack internal control system. Internal control, as one of the enterprise＇s important management activities, penetrates all aspects of the business activities of enterprises. From the perspective of internal control, this paper analyses some functions of internal control in the important link of anti-dumping, such as early warning, testification and tax reduction. With the help of ＂ The Basic Regulations for Enterprise Internal Control＂ issued in 2008, and starting from the five essential factors of internal control, the paper discusses the construction of enterprise internal control system from the perspective of anti-dumping.
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