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中文摘要：
基于企业内部控制对反倾销会计信息证据效力的影响机理,以2008-2012年我国遭受反倾销指控的50家上市公司为研究样本,采用多元线性回归方法,实证研究了企业内部控制对反倾销会计信息证据效力的影响,结果表明：内部控制对反倾销会计信息证据效力影响显著,其中风险评估对反倾销会计信息证据效力的影响最为明显,控制活动、内部环境以及内部监督次之,信息与沟通对反倾销会计信息证据效力的影响相对较弱.
英文摘要：
Based on the influence mechanism of enterprise internal control to anti - dumping accounting information evidence effect, this paper takes the 50 listed companies which suffered the anti - dumping charges and sentenced from 2008 to 2012 in our country as research samples, uses multipla linear regression method, and makes an empirical research on the enter- prise internal control to anti - dumping accounting information evidence effect. The results show that, the influence of internal control to anti - dumping accounting information evidence effect is significantly, the risk assessment of anti - dumping accounting information evidence effect influence is most obvious, control activities, internal environment and the internal supervision take the second place, information and communication influence on anti- dumping accounting information evidence effect is relatively weak.
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