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Study Of Accounting In The Anti-dumping

Posted on:2006-01-30Degree:MasterType:Thesis
Country:ChinaCandidate:X M WuFull Text:PDF
GTID:2209360185467145Subject:Accounting
Abstract/Summary:PDF Full Text Request
China's status in the international trade has been gradually elevated and has quickly become the world's fifth big country of trading since entering into WTO. At the same time, China has met more and more anti-dumpling lawsuits and suffered heavy losses in this field. The problem of anti-dumpling has come into being since 1979. Many specialists and scholars have discussed this problem in both theory and practice from the aspect of law and international trade. But they haven't fundamentally resolved it. Recently, people pay much attention to accounting. In order to win in the war of anti-dumpling international trade, it is very important to enhance the accounting information support and to put accounting method into anti-dumpling field. This dissertation makes a systematic thought on applying accounting into anti-dumpling field. It contains four parts. The main content is as follows:The first part: This part mainly introduces the concept of anti-dumpling and discusses its influential factors which include normal value, export price, market economy status and so on. All of these reflect the importance of accounting information from the side.The second part: This part mainly introduces the accounting proof in the anti-dumpling process. It elaborates the structure and content of the questionnaire , and the detailed accounting proof information. Specially speaking, the information includes that which is used to apply for the market economy status, that which is provided by the companies, and that which is used to select the subrogate country. All of these reflect the important role accounting plays in the anti-dumpling process.The third part: This part mainly introduces the reform of accounting system in the intercompany for the purpose of coping with anti-dumpling. The four measures ——setting up a perfect cost calculation system, establishing a separate calculation...
Keywords/Search Tags:anti-dumpling, accounting proof, normal value, non-market economy status
PDF Full Text Request
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