Research On Antidumping Accounting Equity-protecting System Of Chinese Export Enterprises

Since China’s accession to the WTO, the number of anti-dumping investigations andanti-dumping measures which China’s export enterprises faced has been the most in the world,while the win rate of the anti-dumping litigation is far below the world average The essenceof the anti-dumping litigation is the accounting evidence of the legal framework. Theexercising of the accounting evidence to quote and defence is the most important legalweapon in the international anti-dumping litigation.The researches in anti-dumping have been concentrated in economics and law before, theanti-dumping accounting researches started later so that if is still in exploration phase atpresent. The content is still relatively fragmented and has not formed a mature system yet. theresearch on th the anti-dumping accounting rights system is even fewer.Therefore, theresearch on anti-dumping accounting evidence acquisition path and its operation mechanism,is not only the objective requirements to enhance the international competitiveness of China,but also have great theoretical value and practical significance to expand the accountingtheory innovation, offer new strategic methods and theoretical support for Chinese exportenterprises.This paper adopts the methods of combination of specification research and case study,to analyses the accounting issues of anti-dumping system. Firstly, analyse the statistics of theanti-dumping investigation and measures ever since1979, and elaborated the researchbackground and the significance, explained the current researches in domestic and foreigncountries to determine the research thought and method. Secondly, study the problems ofexport enterprises in the anti dumping accounting. The low responding and win rate leads tothe resulting in anti dumping accounting existence question and proposes the solutioncountermeasure. Then construct the accounting proof system and the accounting defendsystem after the analysis of the role accounting played in the international anti-dumpinginvestigation procedures, that include accounting proof and accounting defend.Finally,analyse the constraint conditions of the accounting right system to operate effectively, andthen constructs the anti-dumping accounting rights safeguarding system to ensure theeffective implementation of the system, including the anti-dumping warning system and anti-dumping accounting linkage mechanism, thereby preventing and avoiding anti-dumpinglitigation cases, guarantee accounting information supply, and improve the win rate of theexport enterprise.