Analysis On Supporting Systems Of Anti-dumping Accounting In Chinese Chemical Industry

China, who is the most frequent subject of anti-dumping investigation, has been suffered most caused by the abuse of these measures. The exports of chemicals has been always played an important role in the exports of Chinese goods, consequently chemical industry has been suffered huge losses by anti-dumping investigation. From a chemical industry point of view, this thesis mainly analyses current situation of China's chemical industry subjected to anti-dumping measures, meanwhile, also researches the cause of such situation. According to the characteristics of chemical industry, taking before investigation, under audit and after audit of anti-dumping as paramount, this thesis respectively analyses the main problems exited in this three stages, then try to find coping strategy from the accounting point of view.The conclusion of this thesis is, to protect the rights and interests, and better answer to anti-dumping investigation from abroad, Chinese chemical companies, considering its own characteristics,should set up a accounting support system of Responding Anti-dumping, including early warning system, cost accounting system, feedback system. This system can provide accounting support for all stages of anti-dumping. In the stage of before investigation, it is important to set up early warning systems to reduce the possibility of anti-dumping investigation; in the stage of under audit, to set up cost-accounting system to increase the possibility of winning the case; in the state of after audit, to establish a tracking system to reduce the losses of enterprises.