Accounting Evidence And Violation Of Anti-dumping Protection

Nowadays, foreign and domestic research on anti-dumping both concentrate on legal aspect while quite little research refers to accounting. In international trade, antidumping activity is becoming instrument of trade protection, and in turn, results in antidumping damage."accounting evidence"plays an important role in avoiding such antidumping damage. The standardization of accounting evidence can help avoid antidumping damage.The thesis first reviews previous economic and legal explanation of anti-dumping in academic perspective, and explains the source of and current situation of antidumping activities, leading to the fact that China is now suffering from antidumping damage. Then through analysis of antidumping legal definition and litigation process, the thesis points out the importance of accounting evidence in avoiding antidumping damage, and in turn demonstrates the necessity of doing research on the relation between accounting evidence and anti-dumping and of the standardization of accounting evidence. Finally, the thesis mentions methods of and suggestion on the standardization process, including the internationalization of accounting standards, the improvement of accounting system, and the establishment of antidumping accounting system and related service system and so forth. The thesis also points out the theoretical basis of these methods or suggestion.