The Accounting Issue On Anti-Dumping Of Imported Goods

Dumping is an unfair price mean which the foreign manufactures use to occupy the markets of other countries, and at the same time antidumping is the effective mean which the enterprises use to protect their rights. With the development of the globalization of the economy, the increasing numbers of dumping, anti-dumping measures have been constantly improved and strengthened, and now have become one major component of the world's trade policy. Since the nation join the WTO, the number of dumping of foreign products in China has been increasing. Perhaps foreign manufacturer value Chinese large population and the vast market, in order to control the market and increase their profits, dumping to China also show a sharp increase in momentum.Currently, the basic research of anti-dumping in China has achieved a big progress, such as accounting testimony; cost measurement, the establishment of an early warning system of accounting in anti-dumping. But few research about anti-dumping of imported goods.So this paper tries to suggest domestic enterprises how to use antidumping as a powerful counterattack weapon from a perspective of accounting, law, and international trade in the process anti-dumping of imported goods. This paper is to study the accounting problems at the progress of antidumping of imported goods in China, and give some suggestions, such as how the domestic industries should deal with, how to create an effective early warning measure, how to proof industries injury with accounting data, and how to proof fair value, export price etc, and how the relevant intermediary organizations-CPA should provide accounting services.