Research On Anti-dumping Accounting

In the last few years, China has been the main target which international anti-dumping is against, and even the largest victim. In practice, accountant problems are the keys to success in the anti-dumping litigation for the corporations. That is the reason why new area research on anti-dumping accounting came out.This thesis studies anti-dumping accounting in China. Based on the existing situation and traits of export anti-dumping in China, this paper studies the anti-dumping litigation on the aspect of accounting and analyzes the accountant factors, introducing lots of laws and legislations home and abroad, and combining accounting with anti-dumping. First of all, the article establishes a few basic theories of anti-dumping accounting, such as accounting targets, accounting assumptions, accounting principles, accounting functions and financial reports. Secondly, the article provides standards of responding to anti-dumping by studying on accounting problems of writing investigation paper, contesting and spot audit that could be met in responding to anti-dumping investigation. The anti-dumping accounting option pricing model is established in the aspect of avoiding anti-dumping investigation by analyzing the cost and earnings of anti-dumping. The model helps the export corporations make correct price decisions and avoid lost coming from responding to anti-dumping investigation effectively. Thirdly, it can be seen that responding to anti-dumping investigation needs a lot of accountant messages and support by analyzing the procedure of anti-dumping investigation. But there is no accounting protection mechanism to provide accounting information accounting support and accounting early alarm. For providing accounting protection for export corporations, a anti-dumping accounting protection mechanism must be established. Especially, on studying anti-dumping accounting early warning mechanism, the thesis devises early warning model that could be used for adjusting price for export corporations by sending alarm out. The model could make the export corporations avoid anti-dumping investigation. The advice is expounded to solve the problems of studying anti-dumping.