Research On The Accounting Adduction Problems During Anti-dumping Responding

The anti-dumping is a very important problem in international trade, it not merely influences the export trading environment of a country, and concern the development of domestic industry and economy too, with the constant rising of the status in international economy and trade of our country, our country has already become key target and the largest injured country of " the anti-dumping is abused ", and the anti-dumping lawsuit faced is larger and larger in pressure. In the anti-dumping tide growing in intensity, in the face of impact and test with so enormous anti-dumping of foreign countries, in should often in the passive unfavorable state to anti-dumping probe to appeal the country Chinese enterprise, one of its key reasons lies in the accounting proofing ineffective.The professional dispute of the accountant under the set legal procedure takes place to a great extent in the anti-dumping, accountant put to the proof, put concept this to the proof in anti-dumping application should tell, during the process of should tell the anti-dumping , enterprises apply for " economic status of market ", fill in the questionnaire, contradict and state live, should be to verifying and needing to offer the overall and exhaustive accounting materials on the spot, WTO " anti-dumping agreement " requires that should tell and then the accounting materials that offer must have comparability, impartiality and admissibility; Mean, responding enterprise for prove one's own export product form, dump and offer the relevant cost to importer specifically, accounting evidence of accountants such as the expenses, etc. and financial affairs.From my perspective, stand in telling the square position, combine the evidence attribute in the law with quality characteristic of accounting information, probe into complaint corresponding to tell square to put message requirement of evidences link should offer to the proof in accountant when anti-dumping probe in terms of accounting, and propose the concrete procedure which the accountant put to the proof should include the collection of the accounting materials in the anti-dumping should be told on this basis, questionnaire fill in and accountant contradict, state three link, this pair raise Chinese enterprise should to respond the lawsuit ability anti-dumping probe, there are important theory and realistic meaning to improve the relevant legislation of our country, regard this as the basic point, This thesis is on the basis of studying, drawing lessons from relevant domestic and international regulations and numerous anti-dumping cases, should need setting out from Chinese enterprise to foreign countries practice of anti-dumping, combine law science with accounting, adopt and standardize analysis and analyzing, comprehensive analysis and comparative analysis, theory of real example and analyze the research approach to combine with case analysis, antidumping-responding accountant put to problem of the accounting proofing go on analysis and discussion to China, on the basis that the theory analyzes, come back get practice finally in the article, selected works this fetch abroad dissecting deep layer to first major case " U.S.A. little lobster tail meat anti-dumping case, fresh water of China, correctly ", anti-dumping of China, to their, have combined this case and put forward corresponding countermeasure and suggestion.