江西财经大学学报 ›› 2014, Vol. 0 ›› Issue (03): 543-.

• • 上一篇    

基于动态博弈分析的企业反倾销应诉“成本-收益”决策模型研究

刘爱东,曾辉祥   

  1. (中南大学 商学院,湖南 长沙 410083)
  • 发布日期:2021-01-21
  • 作者简介:刘爱东,中南大学教授,博士生导师,湖南省第五届审计学会副会长,主要从事财务与审计理论、反倾销会计战略研究;曾辉祥,中南大学硕士研究生,主要从事反倾销会计战略与公司理财研究,联系方式zenghuixiang1120@163.com。

A Study of Cost-Benefit Decision-Making Model for Enterprises’ Responses to Anti-Dumping Charges: Based on Dynamic Game Analysis

LIU Ai-dong, ZENG Hui-xiang   

  1. (Central South University, Changsha 410083, China)
  • Published:2021-01-21

摘要: 反倾销涉案企业参与应诉与否或参与程度的决策,取决于应诉收益与应诉成本的权衡。基于动态博弈理论,建立不完备信息下出口企业应诉决策的动态博弈模型,量化应诉成本和应诉收益,构建了基于“成本-收益”理论的出口企业反倾销应诉决策模型,以出口产品价格和数量为标准,通过数理推导得出涉案出口企业应诉决策的5个临界点。可见,实现反倾销应诉决策的量化才是中国企业克服应诉信心不足、应诉败阵和构筑反倾销高效应诉机制的本原。

关键词: “两反一保”,反倾销应诉,“成本-收益”理论,出口企业

Abstract: The decision-making of enterprises involved in the anti-dumping charges concerning whether or not to give response or to what degree of participation depends on the tradeoffs between benefits and costs. Based on the dynamic game theory, this paper establishes a dynamic game model of the export enterprises’ decision-making to give response to suits in the context of incomplete information. It quantifies the respondent costs and benefits and constructs a decision-making model for export enterprises to respond to anti-dumping charges based on the “cost-benefit” theory. Taking the price and quantity of export products as standards, it works out the five critical points for export enterprises involved in the charges to make decisions through mathematical derivation. It is thus clear that to quantify the decision-making of responding to anti-dumping charges is the essence for Chinese enterprises to overcome the lack of confidence, avoid being defeated and build efficient mechanisms for responding to anti-dumping charges.

Key words: two antis and one safeguard; response to anti-dumping charges; “cost-benefit” theory; export enterprises