| Developed Western countries use anti-dumping rules allowed by the WTO trade protection practices to launch anti-dumping complaints and investigations towards China's enterprises. It is not only the use of non-tariff barriers to trade intervention new trend, but also reflecting the situation that China's enterprises face fierce international competition under the background of global economy. The success or failure of enterprises dealing with it, in a sense, depend on the rapid response system provided by the quality of accounting information and support effectiveness. Therefore, the system studying of the China's enterprises anti-dumping accounting information quality, account for the expansion of the theoretical innovation perspective, help China's enterprises improve the strategic system, and enhance our international competitiveness of enterprises. Besides , in China's macro-policy decision-making layer optimization, enterprise countering the anti-dumping providing innovative strategies and theory support, it will be of great importance to the theoretical value and practical significance as a guide.At first, the paper researched on the background and significance, with the study of status at home and abroad, identified the thesis contents and methods. The paper analyzed the formation mechanism of accounting information, quality assurance theory, decision-making accounting information useful which provide theoretical support. In view of the situation that theoretical study and practical operation about China's enterprises dealing with anti-dumping accounting have just started, the paper use survey research to conduct a survey and do a statistical analysis on Chinese enterprises coping with anti-dumping account information quality, which provide a guarantee for the operability of constructing the China's enterprises dealing with anti-dumping accounting information quality systems. On this basis, the paper further analyzed the factors of constructing the system, defined the objectives and principles, proposed the theoretical framework of anti-dumping accounting information quality system which based on accounting system and accounting information security system, then analyzed its operating mechanism. At last, the paper used fuzzy comprehensive evaluation to evaluate the operation effectiveness of anti-dumping accounting information quality systems and verified the application of principles of the model by X enterprise. |