Study On The Accounting Co-ordination Mechanism Of China's Enterprises Dealing With Anti-dumping

The important content is accounting problems in dealing with anti-dumping in addition to its legal framework.In the relevant legal framework, the effectiveness of China's firms dealing with the anti-dumping, in a sense, depends on the institutional arrangements for rapid response of firms and the support of accounting information. Based on firms dealing with anti-dumping, the thesis studies the accounting co-ordination mechanism from the corporate strategic level and the corresponding system configuration and coordination by the use of accounting, management trade, game theory, and mechanism design theory. The research will be of great theoretical value and practical significance, because the research is not only an objective requirement to enhance firms'international competitiveness in order to dealing with the increasing trade frictions and disputes owing to economic globalization, but also can expanse accounting theory, and improve firms' strategic support system dealing with anti-dumping, and optimize the macro-policies and provide new ideas and theoretical support for China's firms dealing with anti-dumping.Firstly, the paper explains the background and significance of this study based on the statistical analysis of anti-dumping data of China's firms, then the foreign and domestic research on anti-dumping is tracked. We find that the important content is an accounting problem in dealing with anti-dumping in addition to its legal framework, so the research framework consisting of eight sectors is designed, and each sector is studied in different methods such as normative, descriptive, explanatory, empirical research methods. By reviewing the management trade theory which is the basic theory of the anti-dumping accounting co-ordination mechanism, we come to a conclusion that the anti-dumping measure seems to be a method that maintains the fair trade,in fact it is the measure that safeguards the interests of nation or interest groups. Well, in the international trade war China suffer serious anti-dumping,we should adopt such strategic trade policies as game theory, accounting means and mechanism design theory, to safeguard the interests of China's industries, to create a fair competition environment for our firms to participate in international competition. Accounting function in anti-dumping includes warning function, evidence function.At the same time, whether the evidence can be accepted by the anti-dumping investigating agencies, the formation mechanism of accounting information-the accounting standards must be coordinated with the international accounting standard. However, China's accounting obstacles restrict its function. Subsequently, we carry out a game analysis of China's firms dealing with anti-dumping, and empirically study the factors influencing the effectiveness of China's firms dealing with the anti-dumping. The findings provide a theoretical and empirical support for the design of anti-dumping accounting co-ordination mechanism. On this basis, the concept of the anti-dumping accounting co-ordination mechanism is proposed, and its theoretical framework is built, including its goal-orientated, building principle, constituent elements, structure, governance, and the anti-dumping mechanism for the operation of the accounting co-ordination mechanism is analyzed. We explore the protection mechanisms by which the efficiency of the anti-dumping accounting co-ordination mechanism can be achieved and the path of the protection mechanisms is analyzed, then the advice is proposed. Finally, its evaluation model is studied. The main innovations as follow:(1) The analysis framework of the game of the accounting co-ordination mechanism of China's firms dealing with anti-dumping is constructed. By game analysis we come to a conclusion that the government, industry associations, firms should "three-body" interact in order to get better results.(2) We collect data through the questionnaires, then test the role of the government's macro guiding capacity,industry associations' self-discipline coordinating capacity,firms'rapid response capacity by Factor Analysis and Structural Equation Model, which provides the practical experience for the construction of the accounting co-ordination mechanism of China's firms dealing with anti-dumping.(3) We use accounting theory, management trade theory, game theory and mechanism design theory as the theoretical support, then base on the game analysis and empirical study of China's firms dealing with anti-dumping, and consider the external environment and constituent elements, construct the accounting co-ordination mechanism of China's firms dealing with anti-dumping and the protection mechanisms of efficiency achieving. The study has a strong reference value for improving China's policies of dealing with anti-dumping and regulations and institutional arrangements.