Anti-dumping Accounting Support For Research

In recent years, China suffered foreign anti-dumping cases increasing in number. Confronting the Foreigner's anti-dumping investigation, the enterprises in our country that responded to the litigation is rarely, and the less succeeded. So, most enterprises were eventually convicted of a high anti-dumping duties, forced to withdraw from foreign markets, and suffered a huge loss and injury. Therefore China had become the biggest victim of anti-dumping in the international trade. Experience from abroad, it needs a support system of anti-dumping accounting when counters the anti-dumping, and the lack of effective anti-dumping system of the accounting support also contributed to the failure in the anti-dumping against the root causes for Chinese enterprises. That how to correctly interpret international anti-dumping in a number of accounting issues to establish the accounting support mechanism of the anti-dumping, and how to play the role of the anti-dumping accounting well in the international trade, has become an urgent need of the development of China's foreign trade. This paper tries to do something in this regard useful exploration.This paper is divided into five major parts. The first part is the domestic and international research status of the anti-dumping accounting. The second part explains, including basic accounting concepts and the role which the accounting plays in the respondent to the antidumping; The third part mainly interprets issues in the anti-dumping with the main accounting language, including normal value, the determination of the export price, the filling in the anti-dumping questionnaire; The forth part analyzes the cases and comes to enlightenment, then analyzes the lost causes corporate status of the Chinese enterprise's anti-dumping responding, finally analyzes the lost cause of China's enterprises in the anti-dumping responding from four accounting aspects: the difference of the norms, the information platform of the anti-dumping accounting, the normative accounting, the accounting information and accounting information. The fifth part of this paper discusses that how to establish the accounting support mechanism in the anti-dumping of Chinese enterprises from six major aspects, including the establishment of corporate accounting information platform of anti-dumping, the overall system optimization for enterprise, the improvement in the control system after the end of the respondent, strict guidelines for the implementation of the new accounting system, the establishment of day-to-day management of a standardized accounting system, and accounting's actively involving in the burden of proof and support work in the most important part of the anti-dumping investigations. Among them, the accounting support in the most important part of the anti-dumping investigations include providing the burden of proof in the applications of the market economy status, the accounting support in the respondent of the questionnaire, and the accounting support in the field verification.