Antidumping Research Evidence To Evaluate The Effectiveness Of Accounting Information System

The success or failure of export enterprises’countering antidumping depends on the quality of the enterprises date, which is the evidence constitute of accounting information. If the foreign agencies which administer the anti-dumping investigation figure the evidence as inveracious, the enterprise will fail in anti-dumping. Therefore, under the frequent of trade frictions, the abuse of trade relief measures and the rise of trade protectionism, it’s necessary to study the effect of the evidence constitute of accounting information systematically. It’s not only the objective requirement to enhance firms’ international competitiveness, let the firms deal with the complex world economic situation, but also strengthen the realization of accounting function to handle with anti-dumping, improve the Chinese enterprises’ accounting work. At the same time, this study will provide innovative strategic ideas and theoretical support.This article begins with the background and signifinance of the research, analyzes the Research at home and abroad, and establishes the writing framework. And then, the writer make the theoretical analysis on the concept definition of evidence constitute of accounting information, decision-usefulness view of accounting information and the anti-dumping law. Then, we give the system analysis on the generation of accounting information and the rule of EU and US anti-dumping investigation about the evidence constitute of accounting; and make clear the barriers of achieving the effect of the evidence constitute of accounting information in Chinese enterprises. On the above basis, done the designing of evaluation system to the effect of the evidence constitute of accounting information is, which include the goal, description and Selection of Evaluation. Finally, the wirter design the AHP model of the evaluation system to the effect of the evidence constitutes of accounting information and figure a example with this model. Last, we give an example of Chinese enterprises’countering antidumping based on above theory...