The Study On China's Tactics Against The EU's Anti-dumping Instrument

Anti-dumping plays an important role in international trade. It can influence a country's export environment as well as the domestic economy and industry. With the improvement of the status in the world economy and trade, China becomes one of the biggest victims of antidumping charges. In the antidumping accusation, accounting information is the most important law evidences because it reflects the business activities of one company. In essence antidumping is the job about accounting and cost, professional accounting issues are involved in. These issues need clarification from both the aspect of accounting and law. This paper, developed from past researches, hope to analyze and research the accounting problems exist in Chinese enterprises' responding to anti-dumping investigations.There are many different reasons, which result in the frequent anti-dumping investigation from EU to China. Firstly, because of the new international trade environment and anti-dumping system characteristics the legal and effective anti-dumping measure is widely used in the whole world. In addition, lower price of Chinese export goods and non-active reply attitude are also the important factors. During the actual reply process, the final recover chances are also very small under the condition of system restriction of 'Special Market Economy' and inadequate preparation. In order to effectively solve this problem, on one hand we should improve competitive capability of export goods in advance to prevent the happening of anti-dumping lawsuit, on the other hand, we should try our best to achieve the success of the lawsuit through the cooperation among government, industry committee and enterprises and active, reasonable and effective reply.