| Since China's accession to WTO has been the rapid development of foreign trade, China has made a rapid growth in her trade. With China's huge trade surplus every year, countries along the rise of trade protectionism against Chinese exports measures taken by the dramatic increase in trade barriers. In the next 10 to 15 years, China will continue to face a more serious anti-dumping. The Chinese enterprises are even more urgent to protect their legitimate interests in such a free and competitive system.Anti-dumping accounting in China is a new field, has not yet formed a complete theoretical system. Most studies are built around the accounting to circumvent anti-dumping accounting, accounting burden of proof, an accounting investigation, accounting identification of four areas to study how the respondent, and its support structure. Very few anti-dumping on responding to the decision-making aspects of accounting research, there are some articles only in response to actively responding to the claim.Therefore, the paper select the topic, the respondent seeks to examine the anti-dumping and its support system of accounting. In this paper game and the current net value of the two methods whether a company should be responding to anti-dumping decision-making of research, from an accounting and accounting burden of proof defenses discussed how both the respondent and made an effective support system. Quote of the US-China wooden furniture anti-dumping case against the accounting proposed in this paper responding to the decision-making anti-dumping, anti-dumping accounting methods of proof and its supporting systems analyzed accounting instructions. Conclude that net income is greater than the cost or the net present value greater than zero responding to the case of the respondent to take decision-making; detailed and accurate accounting of proof and a complete anti-dumping solid support system of accounting is to improve the rate of our country winning an important condition.. |
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