Study On The Accounting Issue During Enterprise Responding To Anti-Dumping Investigation

China has been the great country in the field of international trade, and this status would be further strengthened in the next five years. The problems that we shall be faced with are that the number of international trade friction will increase continuously, the goods scope of the friction will enlarge continuously, the involved field will extend persistently and the situation of friction will escalate totality. China has become the main accused country in lots of anti-dumping issues for 12 years continuously. Unfortunately, the Chinese enterprises often suffered for the sanction because of the no market economy treatment and inefficiency in the defense of anti-dumping lawsuit. The anti-dumping investigation is the accounting argumentation about the cost and price of products, and the great divergence of dumping and anti-dumping comes from that people can not understand the dumping action integrating law and accounting. In essence responding to anti-dumping investigation is the job about accounting adduction, and professional accounting issues are involved in. The paper developed from past researches and points out that it is very important to build up a good system of anti-dumping response accounting on importing products effectively.Firstly, the preface of the paper introduces the anti-dumping situation that our enterprises face recently, and point out the argument is our enterprises being short of the anti-dumping response accounting. Secondly it discusses the research fruits on anti-dumping accounting especially response accounting in our country, and comes to the conclusion that the problems of anti-dumping response accounting.The main body of the paper would be divided into two parts. The first part (includes the content of chapter two) is the summarization on anti-dumping accounting, which mainly discusses the concepts of anti-dumping and its influential factors which include normal value, export price and so on. Secondly it lists the main accounting links through the response of our enterprises. The second part (includes the content from chapter three to chapter seven) illustrates particularly the utilization of anti-dumping response accounting in five important response links. The five response links are consideration of Dumping ranges, apply of Market economy status, filling of Investigation questionnaires, reply of On-the-spot Investigation and attendance of Hearing .This part separately enumerates the accounting requirements that our enterprises encountered in the five response links ,and analyzes the accounting problems existed in our enterprises presently and accounting tactics relevantly. The accounting jobs in five response links constitute the complete process of anti-dumping response accounting.The accounting of anti-dumping is a complex and practicing issue. The paper used standard method and combined with some precedents to discuss and analyze the anti-dumping response accounting. Limited by length and learning, what is discussed and studied in this thesis need to be examined and corrected in future anti-dumping practice.