Research On The Accounting Problems During Anti-dumping Responding

With the development of globalization, the countries participating in the international competition on tariffs and trade, follow the rules of the world trade organizationand the lower tariffs, cancel the non-tariff barriers. On the other hand also seek to protect domestic industries in various ways. Anti-dumping is tariffs and trade and the world trade organization allow safeguard fair competition, an important means of protecting their industry. Therefore, in practice, anti-dumping as more and more countries have adopted the management and control, has become a tool import. The U.S. subprime mortgage crisis triggered global economic crisis in 2008, along with the economic crisis deepens, countries all over the world have issued a various protectionist measures, which led to the world trade protectionism sentiment, anti-dumping has become the world's main means to trade protection. China also become the world suffer the most anti-dumping litigation. When one of our goods mentioned in a country anti-dumping litigation, other countries for our goods will prevent or filed anti-dumping investigation, which appeared in a series of chain reaction. So when our goods in a state mentioned anti-dumping litigation, often appear gang up negative situation, our export products in the world. Anti-dumping is becoming a serious subject, has caused the social from all walks of life and the wide attention of scholars. The anti-dumping litigation is common, but occurs in the accounting system under the legal procedures. In anti-dumping accountancy behind a complete framework in anti-dumping, anti-dumping investigation, antidumping, there are many issues involving accounting major problem, need from the angle of accounting. According to the increasing anti-dumping litigation, accounting for anti-dumping service must be strengthened. Vigorously promote anti-dumping accountancy theories research, to enrich and rich accounting theory, promote accounting discipline construction and promote the healthy and orderly development of the market economy has important significance.Based on the existing in Chinese enterprises of anti-dumping litigation-responding accountancy problems as the main research object, facing anti-dumping litigation-responding accountancy problems are analyzed systematically and thinking, for China's anti-dumping accountancy's study of force. Based on the problems existing in the anti-dumping litigation-responding accountancy reasons and the relevant accounting for main countermeasures and the anti-dumping litigation-responding accountancy in related problems were analyzed. This research conclusions:(1)The Chinese export enterprise faces serious problems, mainly is the anti-dumping anti-dumping litigation-responding rate is low and winning rate is not high. This paper analyzes the existing problems in the antidumping reasons include lack of anti-dumping accountancy information platform, existing accounting information poor universality, the anti-dumping accountancy material preparation shortage, executive level of accounting standards and relevant professional short. (2) Through the WTO and the developed countries of the research about the antidumping law of anti-dumping relevant issues of different requirements, the national and international rules to improve our ability to anti-dumping litigation-responding enterprise, perfecting the antidumping laws. (3) Through understanding the anti-dumping litigation-responding accountancy problems in the analysis of the causes and countermeasures to solve this problem, including establish enterprise accounting information platform construction, anti-dumping anti-dumping orientation of cost accounting management system, establish the anti-dumping early warning system of accounting, strictly enforce the new accounting standards and strengthen the anti-dumping accountancy professional talents.This research framework is reviewed in the study of anti-dumping accountancy, first introduced based on the summary of the anti-dumping accountancy theories, including the anti-dumping accountancy and the anti-dumping dumping, the basic concept and the anti-dumping accountancy theories foundation, Secondly, this paper puts forward the existing in Chinese enterprises initiated anti-dumping winning rate is not high and low rate of problems, aiming at these problems analysis of its existing accounting reasons, Again, this paper introduce WTO and American on normal value, the value of exports and dumping, raises the provisions in China should draw on the experience of America and the WTO, which should be refined the related regulations, to ensure the effectiveness of anti-dumping measures, Finally based on the existing problems in accounting reasons put forward countermeasures to solve the problem.In this paper, using standardized study, the theory with practice, the problem of anti-dumping accounting, accounting theory and the theory of combining anti-dumping study to combine theory and practice, induction and deduction method of combining research, not only for the before scholars study summed, and in accordance with Chinese anti-dumping specific problem. Paper stated that the content of the export enterprises from anti-dumping plight provide some practical significance of space.