中文摘要：

推进管理会计理论体系建设,是当下我国推进会计强国战略,落实《关于全面推进管理会计体系建设的指导意见》（简称《指导意见》）首要内容。总结提炼我国的实践经验,研究开发管理会计的应用案例,超越单纯＂就管理会计论管理会计＂的局限性,融合多元主题进行跨学科的管理会计研究,应当引起业界的高度关注。为此,在对XG公司应对美商复审案（即XG公司输美定尺碳素钢板新出口商复审案的简称,下同）的缘起、运作流程、胜诉美商管理会计信息平台分析的基础上,探讨了ERP环境下我国企业反倾销管理会计信息平台（ERP管理会计信息平台）的建设问题,包括企业反倾销ERP管理会计信息平台架构、运行机理及实施保障等。

英文摘要：

Promoting the construction of management accounting theory system is the primary content of the current strategy of advancing fiscal powers to implement the ＂Guiding Opinions on Promoting the Construction Management Accounting System＂（the ＂Guidance＂）.Summarizing and refining out the practical experience of China,researching and developing management accounting＇s application cases to transcend the limitations of ＂research management accounting according to management accounting＂ and fuse multi-theme to precede interdisciplinary management accounting research,it should be caused heightened concerns.Therefore,based on the analysis of the origin,the operating procedures and the winning American management accounting information platform analysis of the XG company＇s review case dealing with America（that is the XG company＇s new shipper review case on cut-to-length carbon steel plate,the same below）,the paper discusses the issues of the Anti-dumping management accounting information platform construction under the ERP environment（the ERP management accounting information platform construction）,involving the structure,operation mechanism,implementing guarantee and so on.