The Research On Enterprises' Accounting Strategies For Oversea Anti-dumping Sues

The rapid development of modern technology and the economic integration wave tide have made us entered a globalization ages full of unprecedented opportunity and challenges. While the world trade has grown so rapidly, the competition of the international trade has attached a white-hot stage gradually, and the conflicts involved dumping and anti-dumping becomes rather keen. This is an important trade problem that be widely concerned in the international society.China has become the severely afflicted area of international anti-dumping, for more and more export goods suffer anti-dumping investigation with gradually elevated economic status in the inter- national trade. Since E.U. carried out the first anti- dumping investigation on Chinese saccharin in 1979, it is calculated that the products we exported have suffered totally 555 anti-dumping cases launched by more than 40 nations, involving the product 4500 variety, the trade volume $100 billion, average loss each year more than $10 billion, reside the world first. However, the performance of Chinese enterprises in facing anti-dumping investigations was rather disappointing. Most enterprises failed in accounting adducing and defending. They were ignorant of the related WTO rules and were not placed great emphasis on anti-dumping accounting. It's important to recognize the factor which has caused so many investigations, and take necessary measure to handle it. That already becomes a top priority for our enterprises and a focus problem of many specialists and scholars.Basing on above studying background, this thesis systematic analyzes and thinks about the accounting problems exist in the process of anti-dumping investigation. By studying relevant rules and anti- dumping cases at home and abroad, combining the economics and the accounting, using many research methods, this author finally proposes some necessary accounting measures which are feasible in the responding to anti-dumping investigations, and hope to contribute her humble effort in the research of anti-dumping accounting for our country. The article takes anti-dumping work flow as the main line, considers international rules and principles of anti-dumping, and respectively discussed the problems involves evadable accounting before the anti-dumping, anti-dumping plead accounting and accounting contradicts during the anti-dumping and applying for second-chance after the antidumping. And put forward the corresponding counter plan in order to avoid the abroad anti-dumping sue, or how to present accounting information to against, or how to apply for a second- chance when the dumping was proved to exist.The accounting problem of anti-dumping is a complicated and practicing issue. Limited by length and learning, what is discussed and studied in this thesis need to be examined and corrected in future anti-dumping practice!...