China's Enterprises To Respond To Anti-dumping Accounting Standards

With Chinese international trade developing fastly, many antidumping measures against Chinese firms have been taken by other countries. Antidumping has become the important obstacle in the process of Chinese firms' internationalization, and antidumping protection mechanism has also become the focus of theory and case study. Many experts have researched dumping and antidumping from the viewpoint of law and economics before. But accounting is taking a very important role in dumping and antidumping cases, This author has studied the antidumping protection mechanism using accounting principles and practice.Firstly, this author analyzes the dumping and antidumping situation in our country, and comes to the conclusion that the law framework international practice of dumping and antidumping and the procedures of antidumping investigation construct the theory basis of antidumping accounting standards protection mechanism. Secondly, the author analyzes the function of accounting, which consists of accounting evidence of antidumping, the role of finance experts of antidumping agencies, accounting challenge of theory framework which deals with antidumping. Then the author constructs the theory framework of the antidumping accounting standards and explains its working mechanism in the process of antidumping investigations . At last, the author uses a case that EU proceeded against china's corporations for dumping to explain the accounting issues in the process of antidumping investigations.