The Accounting Problems Of Responding To EU Anti-dumping And Its Countermeasures

After years of joint efforts, China and European Union (EU) have established constructive partnership. The building up of bilateral relationship and cooperation has given the bilateral commercial trade a big boost. However, the trade friction came forth inevitably along with this. For internal and external factors, Chinese export enterprises can not respond to EU Anti-dumping effectively.So, we have to face reality, analyze the current main EU Anti-dumping accounting problems beginning with enterprise, and constitute corresponding countermeasure. This can instruct the export enterprises who have been involved in cases of anti-dumping, to respond actively. So, at present this work is of great practical significance for the export enterprises involved in cases.The author makes use of the method of summing up experiences. In this thesis, the author sums up the experience in his own practice of responding to EU Anti-dumping. Standing for the microcosmic layer of Chinese enterprises and from the accounting point of view, the author concluded and analyzed the anti-dumping problems in the commodities which are exported from China to EU, and then systemized, theorized and then gained the experience.First, the real conditions of enterprises responding to EU Anti-dumping in our contrary are analyzed, and the value of the accounting research and the practical significance of the accounting research in responding to EU Anti-dumping are advanced. Second, the corresponding theories about EU Anti-dumping are stated briefly. Next, aiming at the accounting issues in the main point at the responding to EU Anti-dumping, author thoroughly analyzes the following link such as application for the economic station in EU market, completing a survey questionnaire about EU Anti-dumping and acceptance of the field verification. The key of the responding to EU Anti-dumping is the responded enterprise should offer the traceable financial data to achieve the lower or zero tax rate, that are approbated by the European committee. However, the provision of the financial data might be restricted by the distortion of accounting information, or the inconformity with market-oriented operating and the missing of cost matter, internal control system, auditing system.Last, based on Comprehensive Analysis, the accounting strategies in enterprise responding to EU Anti-dumping are given, which include building an effective accounting information system, establishing product costing system satisfying to anti-dumping, and improving internal control system.