Research On The Responding To Anti-dumping Accounting Support System

Nowadays, more and more foreign countries take action in terms of anti-dumping aimed to China. The interests of many export enterprises in China suffered a lot from that. Since accounting plays a significant role in the process of responding foreign anti-dumping, the author uses standard research method, drawing on previous research results, focusing on the accounting support in anti-dumping cases, making a useful exploration of the anti-dumping accounting support system.This article is divided into five parts:The first part contains the current anti-dumping situation in China, raises the status of research problems, and illustrates research methods, significance, and major innovation. Then literature is reviewed and summarized.The second part is an overview of anti-dumping accounting. This part introduces the concept of dumping and anti-dumping. Then the concept and functions of the anti-dumping accounting support system are shown as the main consistence.The third part analyzes the determination of dumping in the view of accounting, which covers market economy status, normal values, structure price, the calculation of dumping margin and some other factors that should be taken into consideration while determining whether the dumping took place and giving dumping side punitive measures.The forth part summarizes the case with China's enterprises in responding to anti-dumping problems. First, describes the status that our corporate responding rate is not high, winning rate is low in the anti-dumping cases. Then a detailed analysis with anti-dumping cases in the accounting support on the main problems.The fifth part for the issues raised in the forth part of the respondent to identify the accounting support of anti-dumping measures. First, in the important part of anti-dumping investigation, the enterprises should actively provide accounting evidence and support. Then this part gives some advices on building accounting support system of anti-dumping, including improving anti-dumping accounting information platform, standardizing the basic work of enterprise accounting, strengthening professional training and other specific measures.Finally, a summary of the text summarizes the conclusions of this study, also points out the major innovation, limitations and future efforts.