Research On The Role Of Accounting Burden Of Proof In The Anti-dumping Claim

In recent years, particularly since the financial crisis, the world economy keepsdeteriorating, and trade protectionism trend returns. In such situation, many countriesand area choose to prosecute Chinese products for dumping, because Chinese exportproducts take a big market share by its good value for money. The anti-dumpinginvestigation increases as well. Facing the attack of foreign anti-dumping suit,Chinese manufacturers should not retreat. They should respond the suit actively withthe help of law and protect their own interests.Anti-dumping law of each country determine if the export product bringanti-dumping by comparing the export product price with the normal price. If exportproduct price is lower than normal price, then it is decided that anti-dumping happens.The normal price is calculate based on product costs. As a result, product productioncosts is the key element to judge dumping case. And export product costs is fromaccurate accounting data. This is why accounting pay a big role in anti-dumpinglawsuit. For accounting, different accounting principle will bring different accountingresult. China national financial authorities keeps on improving Chinese accountingprinciple and make it close to international accounting principle. However, there is along way to go. So difference still exists.Chinese manufacturers are subject to discrimination due to our nonmarketeconomy situation. Especially in anti-dumping investigation, product price made bymanufacturer itself is not accepted. The normal price is determined by product priceof substitute country. This unfair practice is unfavorable to Chinese manufacturers indefending themselves in anti-dumping lawsuit. So it is important to study theaccounting requirements in anti-dumping of each country, analyze the accountingprinciple difference between Chinese one and international one and increase theimportance people attach on the accounting standardization. This not only helpsChinese accounting principle improvement, but also provide guide to Chinese manufacturers in winning the anti-dumping lawsuit.Again, anti-dumping not only requires supports from accounting, but it alsoinvolves law, political science, international trade and many other aspects. So to winthe anti-dumping lawsuit, cooperation from many other aspects are needed. Thispaper analyze the existing issues in anti-dumping lawsuit from the prospective ofaccounting, state the important roles accounting played in the anti-dumping lawsuit,and conclude several strategies for issues in providing accounting evidence inanti-dumping lawsuit.