Research On Preventing Anti-dumping Problems On Accounting For Export-enterprise

Economic globalization has brought many opportunities for Chinese enterprises, but also a great risk. How to deal with the world's anti-dumping and international trade conflicts frequently occurred in an ever-growing China, the author think this is the fundamental motive to a comprehensive study of preventing anti-dumping.In a certain sense, anti-dumping lawsuits are not ordinary, or even a simple economic problem, but in the process established under the accounting disputes. Chinese enterprises engaged the accounting needs of a vanguard of anti-dumping, because of the need to guard against the accounting involved in anti-dumping; the need to prepare for what accounting information accounting in anti-dumping investigations or how to use accounting knowledge to present a defense and so on, these issues far from accounting will be hard to move. From an accounting point of view to prevent anti-dumping is not only to provide a new way of thinking for Chinese enterprises but also provide an in-depth study to create a new starting point to the accounting theory.This paper seeks to: on the basis of analysis the current research status of preventing anti-dumping, the main problems in anti-dumping investigation as a starting point, find accounting data and accounting information as an important role of the anti-dumping issue. On this basis, to explore ways from accounting view of avoiding the anti-dumping problem, in order to avoid or minimize the losses caused by anti-dumping.Firstly, the author through the inside analysis of some anti-dumping case, point that the accounting problem is the basic problem in the anti-dumping investigation, so the research on preventing anti-dumping investigation on accounting is appoint. As following, author analysis the market economy status problem; dumping finding; damage finding the there problem, besides, the author point the accounting problem in these problem. On this basis, combine the background and unique demand of anti-dumping, the authors from standardizing the basis accounting work; establishing an anti-dumping oriented cost-accounting system and use of the competitors accounting to prevent anti-dumping. Standardize basic accounting work can success to demand a individual market economy status; The cost-accounting system can help the export enterprise to reasonably determine the normal value of export products; Accounting base on competitors can help enterprises to have a prepare.At the last, the author points out that anti-dumping is a complex issue, in order to achieve the objective of tackling both the symptoms and root causes, it need to establish a nationwide anti-dumping early warning system, which requires countries ;trade associations and the common enterprise to have their both effort.