Anti-dumping Investigation Of Accounting Problems Of Proof Of Legal Analysis And Response

Anti-dumping as a means of trading protection has been used more and more frequently with the globalization of economic, and the increasing trading competitions of the world. As an emerging trading nation, China has become the world's biggest victim of anti-dumping. A key reason is that Chinese enterprises lack of supports from the anti-dumping accounting information systems, and the related industries are difficult to deal with the provision of anti-dumping investigation that is required from accounting, financial side. Among the many anti-dumping cases, there had few successful cases if the companies respond or bring a lawsuit against anti-dumping; some companies even gave up the respondent or prosecution. And a direct consequence of the indictment failed or respondent giving up is to be abandoned by the market. In the trend of economic globalization and to further strengthen, our country has become the World Trade Organization (hereinafter referred to as WTO) members, on the premise of it, we have no choice but to respond in a rational and active manner. This paper is from a new perspective to interpret the international anti-dumping law, and accounting standards, as well as the legal analysis that related to how to respond to foreign anti-dumping investigation of accounting issues; At the same time, aims at China's current accounting standards and accounting systems, to reflect, and put forward a number of strategies to deal with, and with a view to domestic enterprises in the internal accounting information system set up, to provide some useful lessons and reference, which helps to be capable of responding to possible future anti-dumping investigation.This paper is structured as follows:The first chapter is to start with the status quo of the Chinese enterprises anti-dumping investigations, leading to the problems on anti-dumping investigations involving accounting demands, and the accounting evidence of the legal issues, accounting standards and it's legal status, and accounting evidence presentation in the face of the anti-dumping investigation.The second chapter is to explore the difference and convergence between China's accounting standards with international accounting standards, by discussing and analyzing the force of law and the legal status of international accounting standards in the anti-dumping investigation area, and from determining the products normal value, the identification of dumping the products.Chapterâ…¢involves the use of the legal analysis to discuss the important issues upon anti-dumping investigation of accounting standards and accounting evidence presentation involved in price-adjusted, non-market economy, anti-dumping accounting evidence presentation transparency.Chapterâ…£involves the use of empirical and comparative analysis to compare the products normal value, and non-market economy related with the anti-dumping accounting proof issuesChapterâ…¤proposes the anti-dumping accounting strategy in dealing with the problem of proof, and to suggest building up anti-dumping construction of accounting information systems, and to explore increasing the accounting elements in the anti-dumping legislation.The last part of the conclusion consider that in response to anti-dumping investigation, the enterprises should conform to international accounting standards, and actively build anti-dumping accounting information systems; meanwhile in the anti-dumping legislation, research should focus on anti-dumping law of the accounting elements of proof, rational, and actively cope with possible anti-dumping investigation.