Anti-Dumping Accountancy Research Based On Normal Value

The paper chooses normal value as the key point in overseas anti-dumping law, does research on the accounting questions in the process of determination of normal value, diligently unifies law and accounting, enriches and deepens the theory and the practice of the anti-dump accountancy.The whole paper includes five chapters. The first chapter analyses the core status of the normal value in anti-dumping law, systematically introduces its determination methods, and points out that the constructed export price is the bridge between accounting and anti-dump law. The second chapter does the further research on the relation between the normal value and related accounting terms. The third chapter systematically studies the main problems with regard to the normal value's determination from anti-dumping law and accounting aspects.The forth chapter proposes some measures in anti-dumping lawsuit in order to handle the problems in China's responding to anti-dumping investigations.They includes: to improve the internationalization level of accounting basal work;to enhance the cultivation of internationalization accounting experts;(for better export enterprises)to establish the anti-dumping risk management mechanism.There may be some new ideas in this paper:(1)The anti-dumping lawsuit problems and the enterprise accounting are linked to be a system by the normal value;(2)This paper gropes for the essential of the normal value, and distinguishes it from the fair value.(3)This paper introduces the establishment of anti-dumping risk management mechanism ,attempts to propose several measures about risk management in anti-dumping activity from three angles: event recognization , risk assessment and risk reflection.