Research On Accounting Practice During Anti-dumping Responding

In recent years, with the rapid development of China’s economy and steady growth in foreign trade, China’s trade frictions with other countries continues to heat up. China has undergone more anti-dumping investigation than any other country for18years. It will produce an adverse effect on the exporter,no matter what the outcome of anti-dumping investigations. According to statistics, in anti-dumping cases against China, the winning rate of our responding companies, which is far below the world average, always hovering around30percent. And the direct economic losses of our country caused by the failure of the respondent amounted to one hundred billion yuan more than a year. There are many reasons for this, and the accounting respondent fatigue is an important factor. Mainly as in anti-dumping, the companies can not provide the objective, conclusive, and complete accounting evidence.Anti-dumping responding is the defense of rights acts, under the reasonable law frame work of anti-dumping, based on the complete and systematic accounting information which are also in line with "generally accepted accounting principles" as evidence to state, prove and defend. During the anti-dumping responding, both the questionnaire filling in, field verification response and the application of "market economy status", to confirm product cost, are required to provide a large number of original, accurate and comparable accounting information.The authenticity,accuracy, comparability and integrity of accounting information, is the basic requirement of the anti-dumping responding. Accounting practice in the specification or not, will directly affects the level of quality of accounting information, thereby affecting the success or failure of the anti-dumping responding. Research on the accounting practice during anti-dumping responding, is to promote innovation of accounting practice of China, and further standardize companies’s accounting behavior to cope with anti-dumping, improve the responding rate and in favor of the winning rate.The research of this article is in reference to the anti-dumping theory which has been formed before, combined with our national conditions and the actual situation of export enterprises in China, adopting the method of literature study, comparative analysis and case analysis, etc, and companies study on the basis of investigation. First, this paper interprets the anti-dumping from the perspective of accounting, to analyze the quality standards of accounting information which is meet the requirements of the anti-dumping investigation authorities, and accounting content contained by the anti-dumping responding; Then according to the investigation data, the author discusses problems existing in the accounting practice of export enterprise in our country during anti-dumping responding, and analyzes its reasons; Finally, starting from the overall grasp of macroscopic and microscopic, the author proposes countermeasures in solving the problem of our enterprises in accounting practice to offer against anti-dumping.