China's Enterprises Accounting Protective Anti-dumping Mechanism

Due to 30 September 2004, 594 antidumping cases against Chinese firms which 34 countries and regions have filed, have affected China's export of 19 billion dollars. Antidumping have become the important obstacle in the process of Chinese firms' internationalization, and antidumping protection mechanism have also become the focus of theory and case study. This paper study the antidumping protection mechanism using accounting, antidumping laws and international trade.Firstly, we analyze the dumping and antidumping situation in our country, and come 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 protection mechanism. Then, we analyze the accounting issues which the antidumping accounting research, which consist of accounting evidence of antidumping, accounting attendance of antidumping agencies, accounting challenge of theory framework which deal with antidumping. Giving the antidumping accounting theory framework, we come to the antidumping accounting protection mechanism, analyze the running principles in the process of antidumping investigations . At last, we use a XX corporation as an example to explain the accounting issues in the process of antidumping investigations.