Study On Antidumping Accounting Of Agricultural Products In China

Agriculture is the base of national economy. In recent years, the anti-dumping cases of Chinese agricultural products have increased and our internal agricultural products market has greatly influenced by foreign dumping products. To do the research about dumping accounting is necessary to the success of the agricultural trade and the interest of our agriculture business. What' s more, it is also a vital matter of immediate urgency in the accounting area.The anti-dumping accounting of agricultural products is about the specific subjects using the knowledge of accounting, anti-dumping law and international trade to solve the problems about anti-dumping of agricultural products as well as offer accounting support, investigation, proof and counterplea to it. It is a bi-disciplinary and intersect science and is law-standardized, international and subject-focalization. It has its own subject, object, utilizing group and quality characters.The first term is to identify dumping which has three contents: regular value, export price and dumping scope. These three conceptions make up the basic frame to identify dumping. The methods to judge regular value given by Anti-Dumping Agreement of WTO base on the market-economy and only apply to the products from the market-economy countries. Under the non-market economy, for the controlled products and prices of the producing factors are not appeared during the normal trade process and judge the value by the countries instead of the price. This is what our export businesses have to face. They must correctly understand and use the accounting methods to get and maintain the treatment of market economy. They should actively apply for and to obtain the treatment.The identification of dumping and its lawsuits and the responses of such lawsuits will involve many professional accounting methods. First of all, the regular value and the export price should be adjusted according to the anti-dumping law and therefore they can be compared on the same trade levels. Secondly, because of the difference between the cost structure of our country and that of the Anti-Dumping Agreement of WTO, we have to traced back our enterprises' daily cost, from the finished goods to intermediates, then to the raw materials, the labors and other expenses; and finally to draw the cost of the investigated products out of the overall cost of all products. Because our country is non-market economy, the export businesses' regular value should be judged by the constructed value of surrogate country, that is , the numbers of factors of production of export country multiply that of the a surrogate country and plus some administrative expense and interest.Analyzing the typical cases of anti-dumping of agricultural products in China in recent years, the times has increased, the range has expanded, the tax is high and it is easy to evoke chain reaction. The accounting problems are the accounting system according with the standards are not sound; the accounting data are not complete; the internal and external standards have great differences; the forecasting system of anti-dumping of agricultural products is not perfect, etc.On the basis of historical experiences and the analyzing of the reality problems, the essay gives the following policies: perfect the accounting standards of biology assets and speed up the internationalization of the accounting standards; regulate the accounting business, practice the requirements and design rational accounting process; improve the cost accounting method, increase the efficiency of backward costing and lead the cost accounting of the export businesses to the anti-dumping direction; strengthen the inside controlling and improve the information trust worth; set up the information platform and perfect the data base for anti-dumping; state actively the market-oriented operation of the enterprises; Plead the choice of the surrogate country and the surrogate price;The anti-dumping lawsuits involve law, accounting, trade and international politics and many other fields. Only the coordination of all fields will make a good environment for the export of agricultural products in our country. Therefore, the essay offers the following suggestions; regulate the export order; avoid vicious price competition; government and industry association jointing together to set the forecasting system for anti-dumping, play a role of medium organization of coordinating and serving to protect the industry interest and fair competition.