A Study On Accounting Support To Suits Of Anti-dumping Cases

China has become the severely afflicted area of international antidumping, for more and more exports of our country suffer antidumping investigation with the rapid development of foreign trade. In response to suits of antidumping cases, it is accounting information that supports the acknowledgement and appeal of market economy status, as well as the completion of anti-dumping questionnaire. Accounting information is the key factor for the defendant to take the vantage point. To study accounting requirements for the acknowledgement of market economy status regulated by EU and USA's antidumping act, to analyze the shortage of accounting support in our country corporation, and to conclude accounting support strategy for the anti-dumping response are meaningful, theoretically and practically, to the further reform of our accounting system and the improvement of export corporation's ability to guard in advance as well as to manage in the response.Firstly, starting with the expatiation of "normal value" and "export price", this paper constructs a dumping judging model. After thinking deeply into the accounting information used in the model, it offers a new quality characteristic of accounting information in the antidumping background. Secondly, this paper summarizes the accounting requirements for exports under market economy status condition by analyzing USA and EU antidumping laws and regulations, and produces requirements for business accounting by analyzing accounting programs that EU antidumping questionnaire involved, then explains why some of our export corporations failed in receiving the treatment of "market economy status" by studying the antidumping cases towards China. Based on analysis above, this paper gives five accounting support strategies. Finally, it gives the assumption to construct surrogate country information database under the non-market economy status condition, and offers countermeasures towards the USA "factor of production" in order to reduce the dumping amount.With the combination of theoretical analysis and demonstration analysis, this paper makes a research into the theoretical antidumping accounting framework of our country, points out the gap between the international accounting standard and our national ones which are not favorable for the application of "market economy status", makes an accounting analysis on the dumping judging model as well.