Research On The Quality Of Internal Control's Influence On The Anti-dumping Response

With the globalization of the world economy, China's international trade has made great progress, but at the time, the anti-dumping investigation of China is also increasing year by year. In today's international trade, anti-dumping became the major method of opposing unfair competition and protecting native industry. Europe and America these developed countries often abuse this measure which protectionism of them, and the action has greatly damaged the interests of developing countries, especially China. The key factor to resolve the risk of anti-dumping for these export enterprises is to strengthen their internal control and improve the quality, and put the idea of internal control activities into the daily business, in order to find the loophole and distinguish weakness from the quality of internal control in the perspective of daily management. Only in this way can we improve the whole level of internal control and help the exporters to resist risks of anti-dumping, at last, resolve the risks of China's export enterprises fundamentally. Based on this purpose, the paper begins with five elements in the internal control. By selecting a range of variables to reflect the quality of internal control, a series of studies based on the effect between the quality of internal control and response effect of anti-dumping in China's list companies. Finally the purpose of paper will make the empirical analysis and policy recommendations.In this paper, such research method—the combination of specification and empiric cal research is selected. At first, chapter one elaborates the research background and significance, research status in and abroad, research methods, research ideas. Second, on the basis of analyzing the international development trend of anti-dumping and the current situation, reason, harm of China's enterprises which is suffered by anti-dumping investigations, the paper analyzes the effect of five elements in the internal control to anti-dumping enterprise theoretically. At last, by collecting the data of listed companies manually, and this article has a substantial relation examination between anti-dumping enterprises and internal control, and get a meaningful conclusion. The result of research expresses that, the higher the quality of five elements in the internal control, including good control environment, timely risk assessment, strict control activities, effective information and communication as well as internal oversight, the lower the anti-dumping duty. This conclusion is the same as the hypothesis of the article. All in all, the textual research conclusion will raise some theatrical and reality function for the current anti-dumping work in our country certainly and contribute to study the important micro factors.