The Study Of Accounting Supporting System For Enterprises Appeal Anti-dumping

It gives positive and profound impact to China and world that China enters WTO. According to statistics, the amount of export and import, which rank third in the world, reach tol760 billion in 2006. Also according to secretary of WTO' s statistics, China was the biggest victim in the first half year of 2004 and became the country which suffered anti-dumping mostly in 9 years.The enterprises in our country have problems of evading anti-dumping, accounting quote, filling investigation papers, responding examination when they respond anti-dumping from foreign countries. The main problem is lacking of a accounting supporting system which provides systemic accounting support for evading anti-dumping, accounting quote, filling investigation papers, responding examination and making decision of price commitment.From 2003, the research scope of anti-dumping was not only confined in law and economics, the idea which combines anti-dumping and accounting has been accepted, the research of accounting problem which concerns anti-dumping has become increasingly deep. The concept of anti-dumping accounting has been proposed. The theses about anti-dumping accounting have increased gradually. Quite a few of those theses are about research of accounting supporting for anti-dumping.Base on above background, this article which on the ground of learning, referring used anti-dumping cases and research results of predecessor ,built accounting supporting system for responding anti-dumping ,also for the practical demand of anti-dumping for our country' s enterprises.Firstly, this article analyzes dumping and anti-dumping from the angle of economics and analyzes normal value, export price, dumping extent from the angle of accounting, analyzes anti-dumping investigation paper of America from the angle accounting as well. Then, in the process of analyzing respond to anti-dumping accounting quote, this article introduces the state of responding anti-dumping , summarizes the problems and reasons of accounting quote of responding anti-dumping, analyzes characteristic of accounting information qualities from the angle of accounting quote of responding anti-dumping, articulates the effect of CPA in the process of anti-dumping investigation. Forth more, the article summarizes the differences of cost accounting between our country and foreign countries, finishes margin cost analysis of anti-dumping, and analyzes internal control system from the angle of anti-dumping, articulates the influences of new accounting regulations' issuing and implementing.Finally it builds accounting supporting system for responding anti-dumping. In this part, the article discusses the objectives of accounting supporting system for responding anti-dumping, refines the factors and analyzes the relations of those factors of accounting supporting system for responding anti-dumping. It proposes the function and structure, builds the information platform and early warning model of accounting supporting system for responding anti-dumping.