Study On The Countermeasure Of Cost Accounting Of The Export Of Agricultural Products In China Anti-dumping Based On

After China joined the WTO, along with the strengthening of export trade of agricultural products and the export competitiveness of agricultural products, foreign trade friction and disputes have gradually entered the peak period. The world no matter in developed economies and developing countries, in the frequent use of anti-dumping of the trade protection measures to restrict China’s agricultural products on its imports to protect their own agriculture. In recent years, the export of agricultural products of our country made frequent anti-dumping lawsuits, to bring the huge economic loss to our country not only agricultural products export enterprises and producers, but also had a great social impact, will bring risks it to China’s economic development and social stability.Our country for many years to become the number one target of anti-dumping against agricultural products, its reason is in many aspects, one very important reason is China’s export enterprises of agricultural products anti-dumping respondent ineffective. In the face of more serious international anti-dumping situation, how to safeguard their own rights and interests in the process of responding to anti-dumping, is currently China’s export enterprises are most concerned about, but also the concerns of academic circles. However, anti-dumping is not common law suits, but the strife in the accounting system under the legal procedure. There is a complete accounting framework behind anti-dumping, including anti-dumping, anti-dumping investigation, anti-dumping, and there were major problems many issues will be involved in accounting, the need for that from the perspective of accounting. The face of anti-dumping litigation growing situation, accounting for anti-dumping service must be strengthened function. Vigorously promote the anti-dumping accounting theory research, to enrich and rich accounting theory, to promote the construction of accounting subject, which is of great significance to the development of market economy in order to health.As scholars for agricultural products anti-dumping, accounting information is especially important position of cost accounting information in anti-dumping has gained more and more scholars and related enterprises must. A lot of anti-dumping against the enterprise is the enterprise cost accounting system is not perfect, the cost accounting method is not scientific and rational, when faced with anti-dumping lawsuits enterprise is unable to provide reliable, cost of agricultural product information can be collected. This paper will take this as a breakthrough point, the improper anti-dumping under the environment of cost accounting system of agricultural product of our country existing, and analysis of cost accounting of agricultural products in China anti-dumping accounting functions, according to the United States and the EU anti-dumping investigation of requirements, adjust export agricultural products the cost, combined with China’s agricultural production and export. The pointed countermeasure and the macroscopic and microscopic forward.