Study On The Warning System Of Anti-dumping Accounting

Because of global financial crisis and international market competition, foreign country has launched anti-dumping investigations increasingly against China's export products. China has become the worst one which subject to anti-dumping investigation, and it has caused serious threat to our exports companys and industry, so it is urgent that establishing a warning system of anti-dumping accounting rapidly against export goods.In the anti-dumping investigations,70% of the inestional information is accounting information, which can reflect to the importance of accounting in the anti-dumping activities. At present, however, according to the research on the warning of anti-dumping both domestic and abroad, it's focus more on the warning of anti-dumping of import goods, relatively, fewerdwarning of anti-dumping against the export goods, and more less of the warning system of anti-dumping accounting against export goods. For this shortcoming, This paper is a very compensate to establish the warning system of anti-dumping accounting.The warning system of anti-dumping accounting is divided into four subsystems in the paper——the information collection subsystem,the information processing subsystem, the prior accounting countermeasure subsystem and the respondent and relief subsystem.We make the anti-dumping accounting information system, including the national macro information,industry information and corporate accounting information as the prerequisition and to monitor, analyze, determine, combinate with expert assessments and mathematical models etc.It provides the forecast and warning for the enterprise which is faced with an anti-dumping lawsuits or not,and also provides the scientific basis for the government management departments, trade associations and exporters of decision-making on price of export products, as well as provides accounting support for enterprises to deal with the anti-dumping and remedial activities.The core of this paper is information processing subsystem. Though reading lots of relevant thesis home and abroad, from the perspective of macro, industry and micro, The paper establishes the index system to the warning system of anti-dumping accounting initially, which is optimized by the Delphi expert survey.Considering the severe situation of anti-dumping in China's steel industry, we select the steel industry as a case to carry out an empirical analysis, linking with the index system which has been established. It adopts the statistical method of time difference pertinency to determine the warning signs and pilot length of anti-dumping accounting which is decided by the American attitude onto Chinese steel industry. And then using single and multiple indicators of warning, it forecasts the warning degree of anti-dumping occurred and tests the effects.Finally it constructs the warning model of anti-dumping accounting about the America-to- China steel industry. Using multiple regression analysis statistics method to predict the specific number of anti-dumping cases. The warning tests confirmed the effect of indicators and the warning model established in the paper model, and come to a conclusion that the U.S. GDP growth rate,U.S. personal consumption expenditures,the RMB exchange rate,the U.S. steel industry capacity utilization,the U.S. steel industry production index,the bilateral trade surplus with the steel industry,China's cost ratios of exports of steel price and other indicators in the warning system.