The Accounting Study On Early Warning Mechanism Of Anti-Dumping Against Chinese Exports

Through thousands of years of old civilization, China is undergoing a transformation type of development, China has established one of the largest trading country in the world. As one of the three major drivers of economic growth, Chinese foreign trade has made tremendous contributions to economic and social development. At the same time, Chinese products in foreign countries often encounter anti-dumping. According to the report from Chinese trade statistics relief web shows that since 1995, China has become the main accused country in anti-dumping investigations for 15 years continuously. To make matters worse, Anti-dumping measures on Chinese products have been gradually abused after the world financial crisis. So Chinese enterprises are facing unprecedented challenges in terms of response to the international anti-dumping and are often caught by helpless in dealing with foreign anti-dumping. How to walk out of the dilemma, seize the initiative and gain the good chance, it needs accounting information playing the role of early warning in anti-dumping and establishes effective and efficient early warning of anti-dumping. The author chaired the Graduate Innovation Project of Jiangsu Province in November 2009 (No.: CX09S₀18R)"The accounting study on early warning mechanism of anti-dumping against Chinese exports of Jiangsu Province". As a basis for the project, this study discusses the role of accounting information in early warning of anti-dumping has a strong significance.The situation of economic globalization and normalization of trade friction has brought new challenges and opportunities to accounting theory and practice. Anti-dumping accounting is a new expansion area adapt to economic globalization and trade dispute settlement rules. This paper studies early warning of anti-dumping about exports from an accounting perspective, and proposes the theoretical framework of early warning of anti-dumping accounting against Chinese exports by reviewing previous studies , analyzing the problems in early warning of anti-dumping in Chinese. On this basis, the author highlights"Three Studies"in early warning of anti-dumping accounting. The first part is enterprise early warning system of anti-dumping accounting against exports, the second part is industry early warning indicators of anti-dumping accounting against exports, the third part is target market's industry injury early warning indicators of anti-dumping accounting.? To illustrate the feasibility, this study uses two accused anti-dumping cases about Chinese steel industry to test the established early warning mechanism. Through the specification of early warning mechanism of anti-dumping and case studies, the paper concluded that responding to anti-dumping needs early warning accounting and early warning mechanism of anti-dumping accounting against exports should focuses on enterprise early warning of anti-dumping accounting, industry early warning of anti-dumping accounting, target market's industry injury early warning of anti-dumping accounting.The main contribution of this paper is to sort out the early warning of anti-dumping accounting theory and more systematic study on early warning mechanism of anti-dumping against Chinese exports from accounting perspective, construct early warning indicators, which make certain operational in practice.?Meanwhile, the first part stresses the importance of establishing three sections:"anti-dumping warning oriented"accounting system,"anti-dumping warning oriented"accounting competitors,"anti-dumping warning oriented"product marketing accounting decisions system. The second part constructs the main and auxiliary indicators of the mechanism. The third part establishes the assessment system and gives possible range of early warning with reference to Wall-score while making this system into practice.?...