The Research Of Chinese Enterprise Accounting Problems In Anti-dumping Investigation

Anti-dumping plays an important role in international trade. It can influence a country's export environment as well as the domestic economy and industry. With the improvement of the status in the world economy and trade, China becomes one of the biggest victims of antidumping charges. In the antidumping accusation, accounting information is the most important law evidences because it reflects the business activities of one company. In essence antidumping is the job about accounting and cost, professional accounting issues are involved in. These issues need clarification from both the aspect of accounting and law. This paper, developed from past researches, hope to analyze and research the accounting problems exist in Chinese enterprises' responding to anti-dumping investigations.Based on the international situation which Chinese enterprises face to, this paper clarifies the important components of the anti-dumping, including the confirmation of the antidumping, the existence of the damage, etc. Besides it, this paper focuses on the accounting problems existing in anti-dumping accusations. They are as following: accounting data being insufficient; the data available being lack of utility; the differences between Chinese Accounting Standards and International Accounting Standards, absence of anti-dumping information platform and professional. At the end of this thesis, some measures are proposed in order to handle these problems, such as: internationalization of Chinese Accounting Standards, perfection of the enterprises accounting system, establishment of associated rating system, establishment of forecast system with anti-dumping accounting, enhancing professional trainings.