The Research On Accounting Strategy Responding To Anti-Dumping

Since the 1990s, with the free progress of the world trade quickening, and custom tax dropping, anti-dumping, countervailing and safeguard as major means of trade friction have been a war without of guns in the economic development of every country. Due to china's advantages in resources and labour forces, the shares of many products in the international market enlarge rapidly. But we aren't familiar with anti-dumping regular, so China has become the world's biggest victim of anti-dumping. To speed up China's fusion into the global economic environment, domestic companies and accounting firms must pay attention to study accounting strategy to deal with anti-dumping both in theory and practice.To some degree, anti-dumping is not only a common lawsuit, or a simple economic problem, but also a debate of accounting under relative law programs. When the investigation is initiated, the confirmation of dumping surrounds the cost of production, but the produce cost needs accounting information to support. In the whole anti-dumping investigation, the quoting of accounting information holds the balance. Therefore, studying the accounting strategy to deal with anti-dumping is very important in both theoretical and practical aspect.The paper analyzes the accounting problem in the face of enterprises based on the analysis of China anti-dumping color television case, and explains the reason of accounting problem of our companies responding to anti-dumping through the analysis of accounting standards of market economy status and determination of normal value in the international anti-dumping law. The responding to anti-dumping endows new content and mean of accounting and brings huge effect in the accounting theory and practice. That enriches the connotation of the existing accounting theory in accounting function, internal control and other aspects of the cost accounting. The paper brings forward accounting strategies of companies and accounting office responding to anti-dumping. For example, establishing an account book according to country or type of export production, subdivision of production cost compose, apportionment basis of period expense, and control function of internal control upon production price and quantity.The paper researches Chinese companies' accounting strategies responding to anti-dumping through the methods of normative study and empirical study. The normative study mostly analyzes some accounting problem in the anti-dumping and accounting criteria of international anti-dumping law using some primary theories of law and accounting. It indicates the relation of anti-dumping and accounting. The empirical study reveals the function of accounting in the international anti-dumping through the analysis of the case, and analyzes the model of effectiveness of internal control system to play a role to avoid being sued.This paper also adopted a systematic method to regard accounting process responding to anti-dumping as a system, to find the inherent relation of accounting and anti-dumping, and to abstract systematic countermeasures.