The Study On Accounting Of Anti-dumping For Enterprise In Our Country

As the increasing speed of globalization, the international market becomes more and more competitive. In recent decades, due to the increased trade deficit, Europe and American countries tend to adopt protection policy. The competitive struggle of dumping and anti-dumping has been important in international trade. It affects not only a country's export trade environment, but also the domestic industry and economic development. China has become the biggest victim of anti-dumping, so how to deal with anti-dumping is need to address a very important and urgent matter for China. In anti-dumping suits, because the accounting information can reflect the day-to-day business in company, it becomes the most important legal basis. In anti-dumping investigation, there are a lot of issues involving the accounting professional information. So we need to study anti-dumping issues from an accounting point of view. According to the practice need of Chinese enterprise how to respond anti-dumping investigation, based on previous studies, anti-dumping issues on accounting is analyzed and discussed in this paper.In this thesis, the Chinese enterprises how to deal with anti-dumping investigation is the main study object, through analyzing accounting issues involved in anti-dumping. First, a lot of foreign countries carry out anti-dumping to china.in order to protect our domestic industry, anti-dumping accounting appeared. Through the brief introduction of anti-dumping study at home and abroad, we can see the anti-dumping issues has been a hot topic in international trade. This thesis focus on analysis of some accounting problems in anti-dumping suits from accounting level. Specifically as follows:the differences between the current accounting standards in china and international accounting standards; a loophole exist in accounting management;the lack of anti-dumping accounting professionals. Then, the thesis provides accounting countermeasures in anti-dumping suits and look forward to be benefit for Chinese enterprise facing anti-dumping investigation. The countermeasure including:coordination of the differences between Chinese and international accounting standards;improving the business management and accounting system; establishing the platform of anti-dumping accounting information;training anti-dumping accounting professionals and finding ways to set up anti-dumping funds.Finally, from the example of the U.S. polyester staple fiber anti-dumping cases,according to the accounting analysis and defenses, Chinese enterprises are successful ultimately. From the case, the countermeasure is offered in this thesis has been proved to true and feasible.