Anti-dumping Problem Study From Accounting Aspect

Nowadays, with the acceleration of economy globalization, many countries have achieved great progress in trade and economy. Therefore, international economy competition is becoming fiercer. To obtain more benefits in international competition, nearly all countries adopt kinds of trade-protective measures to restrict import, and thus enhance their competitive force in economy and international status. As a kind of non-tariff barrier, anti-dumping is an admitted criterion by GATT/WTO to maintain the fairness, justness, and transparency in international trade and an effective and lawful measure preventing domestic industries from infringe and coping with unfair competition. In 1970s, especially after 1980s, tariff was reduced to a large extent thanks to the 8th multilateral talk about global trade presided by GATT. The tariff was restricted greatly. Therefore, anti-dumping, as a method of maintaining free and fair trade under WTO regulation, "reasonably" became the main means to implement the trade-protective policy and the powerful weapon to control the other countries' export.EU's investigation on saccharin in 1979 opens the lawsuit door for China to be accused of anti-dumping. In recent years, our export enterprises are suffering the glowing number of anti-dumping investigation because of our continuous and rapid development in economy. As an emerging industry and trade country, China has been the biggest object instead of Japan in anti-dumping lawsuit. The lawsuit quantity rank first over the world as well as the final ruling ratio. China has been the biggest victim of international anti-dumping lawsuit.In the face of foreign anti-dumping accusation, our exporters'rate of responding lawsuits goes up to 70%. But the rate of winning the lawsuits still keep low, it averages 30%. Annually we suffer direct losses up to 10 billion from that. Also a series of indirect effects are caused by the anti-dumping investigation such as decreasing competitive force, shrinking export sales, declining production scale, increasing unemployment rate and so on. All the bad losses and effects will prevent our economy development greatly, that causes severe harassment and great harm on our way to exploit international market, and harm our international image to some extent.Whereas the above mentioned anti-dumping state, the paper breaks through the limit of routine research. Firstly, it makes the theoretical analysis about dumping and anti-dumping from economics and accounting aspects and introduces the special concept and frame of anti-dumping accounting wholly. The paper also analyzes the theoretical basis based on the accounting theory and expounds the accounting objective, accounting function, accounting principal and accounting information quality demand of anti-dumping accounting. Secondly, the paper follows the research route:theoretical basis---current status analysis---raise problem---solve problem, meanwhile explains the international anti-dumping rules deeply and systematically by the way of study method combining standard study with case study so that exporters can know and understand it more intensively and cope with foreign anti-dumping better. Besides, international anti-dumping regulations are always discriminative to some extent under the veil of lawful coat. So the paper makes the opinion combining case study analysis, including the opinion about application for market-oriented economy and choice of surrogate country system. Lastly, the paper makes out our exporters'current status of responding anti-dumping lawsuit and the accounting problems in this process, such as the information required by anti-dumping investigation institution can't be provided by the internal accounting system, lack of knowledge about international anti-dumping policy and accounting regulation and so on. Then the paper also brings out directly accounting strategies coping with foreign anti-dumping, including performing accounting demur actively to strive after normal investigation treatment or choosing the favorable surrogate country, improving the cost accounting system, enhancing internal control system, establishing anti-dumping accounting information platform and so on.